Applicant filed an application seeking advance ruling on application of beneficial provision of DTAA in respect of dividend receivable by it from its Indian subsidiary. Application was admitted.
Delta Plus Group S.A., In re (2021) 436 ITR 452 / 279 Taxman 330 (AAR)
S. 245R : Advance rulings-Dividend receivable from Indian subsidiary-Beneficial provision of DTAA-DTAA-India-Slovenia-Columbia-Lithuania-Protocol-France. [S. 245R(2), Art. 10(2)(a)]