DDIT (International Taxation) v. Dharti Dredging & Infrastructure Ltd. (2011) 44 SOT 586 (Hyd.).
1054
Nederlandsche Overzee Baggermaschappii B.V. v. DDIT (2010).
1055
DDIT v. Perfetti SPA (2008) 19 SOT 433 (Delhi).
1056
FG Baden-Württemberg, Entscheidung vom 11. Mai 1992 – 3 K 309/91.
1057
F. E. Koch. Double Taxation Conventions. London: Stevens & Sons, 1947. Vol. I. P. 51. Quoting Mitchell B. Caroll before the sub-committee of the committee of U. S. Senate Foreign Relations.
