Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2001 (3) TMI 1035 - AUTHORITY FOR ADVANCE RULINGS
Extract:
.......on 271(1)(b). Question No. 16 is already concluded by the principles laid down in the judgment of the Authority for Advance Rulings in the case of Societe General, France in the order No. A. A. R. 362 of 1997, dated April 4, 1998. Mere charging of a higher rate of tax does not constitute discrimination between a domestic and a non-domestic company.