ISHIKAWAJMA-HARIMA HEAVY INDUSTRIES LTD. vs. DIRECTOR OF INCOME TAX, MUMBAI
The appeal is allowed in part and to
C.A. No.-000009-000009 - 2007Supreme Court04 Jan 2007
For Respondent: Director of Income Tax, Mumbai
Section 241
282
12,780,467
IHI, BNI &
TEIL
D-2.5
Construction and
Erection
(Total of 2.5.1. to
2.5.3)
3,958,464,384
36,795,623
IHI, BNI &
TEIL
D-2.0
Total (D-2.1 to D-
2.5) (See Note 9
7,602,796,324
151,044,192
Treaty : Double Taxation Avoidance Agreement (DTAA) :
Article 5 of the Double Taxation Avoidance Agreement (DTAA