Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Feb-28-2004
Reported in : (2005)94ITD401(Mum.)
..... a foreign company, is certainly not the nationality. even a french company, which has made the prescribed arrangements, for the declaration and payment within india, of the dividends (including dividends on preference shares) payable out of such income can be treated as a domestic company under the indian it act ..... in respect of remuneration from certain foreign incomes in the case of professors and teachers, etc. is an indian citizenship, this section appears to discriminate on the ground of nationality. it is interesting to note that while sections 80r and 80rra deal with the ..... this conclusion, it follows that the case of non-availability of deduction under section 80m cannot be covered by the non-discrimination clause under the india france dtaa. we, therefore, see no need to address ourselves to the merits of assessee's grievance about discrimination against foreign companies, even ..... citizenship also, in many similar sections such as section 80qqb, section 80rr, section 80rrb, there is no reference to citizenship and the requirements are only with respect of residence. it is also very important to ..... or any requirement connected with such taxation, which is more burdensome than similar taxation or requirement in connection therewith on an indian national in india. the same principle would naturally also apply on indian nationals in france vis-a-vis french nationals in france. as second limb of the .....Tag this Judgment!