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13. TS-921-ITAT-2016(Ahd)-TP Shell Global Solutions International BV vs. DDIT A.Y.s:2007-08 to 2010-11, Date of Order:17th November 2016

GEETA JANI
DHISHAT B. MEHTA
Chartered Accountants

Article 9 of India - Netherlands DTAA - No bar in Article 9 to address juridical double taxation – Not confined to ALP adjustment only in hands of domestic entities - Non-availability of relief under article 9(2) does not negate application of article 9(1)