Article 13 Oct 2026 ITAT Delhi Allows 'Indirect Transfer' Exemption Under India-Ireland DTAA India Tax
Article 20 May 2025 Tribunal Rejects Lifting Of Corporate Veil And Affirms Taxpayer Is Not The Beneficial Owner Of Foreign Assets Owned By A BVI Company India Tax
Article 23 Jan 2025 ITAT Delhi Examines Principal Purpose Test And Allows The Benefit Under India-Luxembourg Tax Treaty India Tax
Article 10 Sep 2024 Delhi High Court Reiterates Importance Of Tax Residency Certificate Issued By Mauritius Tax Authorities To Claim Benefits Under India-Mauritius DTAA India Tax
Article 21 Mar 2024 Supreme Court Holds Distributors Of Telecom Companies Are Not Agents And There Is No Obligation To Withhold Tax India Tax
Article 24 Oct 2023 'Most Favored Nation' Clause In Tax Treaties, Not Automatically Favorable India Tax