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
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
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