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Apollo Tyres Ltd. Versus Commissioner Of Income-Tax (International Taxation)

Revision u/s 263 - subsequent Treaty will automatically apply to the present India- Netherlands DTAA also - Held that - This Court is of the view that the impugned order passed by the CIT (IT) under Section 264 of the Act on 30.3.2016 cannot hold the field and the same deserves to be set aside. - As far as the issue of there being a requirement of issuing a separate Notification for enforcing the later Treaty with another OECD country, viz., Finland, in the present case is concerned, this Court ....... + More



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