Delmas France, Mumbai vs Assessee on 19 November, 2014
inconsistency with the terms of the
DTAA.
11. Section 2(37A)(iii) provides as under:
" Sec. 2(37A) ... "rate or rates in force ... u/s. 90A , whichever is applicable by virtue of
the provisions of Section 90 , or section 90A , as the case may be]"
12