Temasek Holdings Advisors (I) P. Ltd. v. DCIT (ITA № 4203/Mum/2012).
1202
Centrica India Offshore Private Ltd v. CIT (A.A.R. № 856 of 2010).
1203
United Nations Model Double Taxation Convention between Developed and Developing Countries (2011 Update). Commentary on Chapter II. Article 5. § 17. P. 119.
