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)]

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.