Indo-UK DTAA : Dividend received by a resident Indian from an English Company is

Indo-UK DTAA : Dividend received by a resident Indian from an English Company is to be increased by 1/9th of the same and on increased amount, which is a gross dividend, same is to be considered as dividend received by assessee for the purpose of Income-tax Act

If the resident of the Contracting State is given some benefit under the Treaty but with conditions then those conditions are also binding for availing the benefit


[2010] 6 taxmann.com 126 (Mum.)
ITAT, MUMBAI BENCH `L', MUMBAI
ACIT

v.

Homy N. J. Dady
ITA No. 470/Mum/2008
July 30, 2010

__._,_.___