Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 1997 (1) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (1) TMI 8 - SC - Income TaxAssessee, managing agent of mills situated in Pakistan - it appears to us that the transaction of moneys, though they had been made in Calcutta, was for a specific purpose, namely, to be diverted to Pakistan for the management of development of their companies situated in Pakistan and thus entitling the assessee to take the benefit of cl. 5(f) of art. IV of the Indo-Pakistan DTAA - HC has rightly held that clause 9 was not attracted in this case and clause 5(f) would cover the present matter
|