placed by the learned counsel of the
revenue on (i) the Articles of Association of the Company; and (ii) the financial
Accounts of the Company ... wholly with the Appellant. In fact Article
117(2) 125(3) support the case of the Appellant. Article 73. 117( I) provide that
the Chairman
meaning of Explanation to Section 73 of the Act. A plain reading of the provision of Explanation to Section 73 of the Act makes ... articles of association, the current deployment of the capital of the company were not properly appreciated by him. The Explanation to Section 73
Assessee claimed FTC of Rs. 4,73,779/- u/s. 90 of the Act
read with Article 24 of India Australia tax treaty ("DTAA
Assessee claimed FTC of Rs. 4,73,779/- u/s. 90 of the Act
read with Article 24 of India Australia tax treaty ("DTAA
Assessee claimed FTC of Rs. 4,73,779/- u/s. 90 of the Act read
with Article 24 of India Australia tax treaty ("DTAA
Assessee claimed FTC of Rs. 4,73,779/- u/s. 90 of the Act
read with Article 24 of India Australia tax treaty ("DTAA
Assessee claimed FTC of Rs. 4,73,779/- u/s. 90 of the Act read with Article 24
of India Australia tax treaty ("DTAA
Assessee claimed FTC of Rs. 4,73,779/u/s. 90 of the Act read with
Article 24 of India Australia tax treaty ("DTAA
file of
the Assessing Officer by observing as follows:-
"72. Article 10.4 above specifies that clause 1 and 2 will not be applicable ... limited purpose of verification in the light of the
aforesaid Articles
cles of DTAA.
73. Considering the above in totality, in our considered opinion
regard to taxability of the FTS under Article 13(2) of the
treaty. A reading of Article 13(2) of the DTAA (reproduced ... existing paragraphs 72 &
73 of the order of the Tribunal for the following paragraphs 72 & 73:
"72. Having come to the conclusion
