OrbitaxIndian Tax Tribunal Holds Domestic Law Provisions Cannot be Used to Deny Deductions Under Tax Treaty with Mauritius
|Treaty Development|India-Mauritius
The Delhi Income Tax Appellate Tribunal issued a decision dated 5 October 2018 on whether domestic law provisions for the disallowance of deductions may be applied where a tax treaty provides for the deductions. The case concerned Unocal Bharat Ltd. (Unocal), which is a company incorporated in Mauritius and is a wholly owned subsidiary of Unocal Corporation USA. Unocal is engaged in oil and nat…
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