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1 - 10 of 11 (0.25 seconds)Section 9 in The Finance Act, 2018 [Entire Act]
The Finance Act, 2018
Article 7 in Constitution of India [Constitution]
Article 12 in Constitution of India [Constitution]
Ishikawajma-Harima Heavy Industries ... vs Director Of Income Tax, Mumbai on 4 January, 2007
4.9 Since certain crucial aspects and facts related to two separate agreements
and provisions of DTTA as well as decisions of Hon'ble Supreme Court in the case of
Ishikawajma-Harima Heavy Industries Ltd (supra) have not examined by the
authorities below; therefore, in the interest of justice, we remit this issue to the record
of the AO for deciding the same after considering all the relevant facts as well as
the decisions on the point.