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1 - 10 of 40 (2.66 seconds)The Finance Act, 2018
Section 9 in The Finance Act, 2018 [Entire Act]
Finance Act, 2012
The Income Tax Act, 1961
Director Of Income Tax vs M/S Siemens Aktiengesellschaft on 5 February, 2016
It is categorically held in CIT Vs. Siemens
Aktiongesellschaft, 310 ITR 320 (Bom) that the amendments
cannot be read into the treaty.
Section 9 in The Income Tax Act, 1961 [Entire Act]
Article 3 in Constitution of India [Constitution]
Article 7 in Constitution of India [Constitution]
Sanofi Pasteur Holding Sa,Rep., By Its ... vs The Department Of Revenue Ministry Of ... on 15 February, 2013
That is not to say that the Court may be inconsistent in its interpretation of
similar definitions. What that does imply however, is that just because there
is a domestic definition similar to the one under the DTAA, amendments to
the domestic law, in an attempt to contour, restrict or expand the definition
under its statute, cannot extend to the definition under the DTAA. In other
words, the domestic law remains static for the purposes of the DTAA. The
Court in Sanofi (supra)45 had also held similarly: