Bombay High Court Dismisses Petition Challenging Rejection of TDS Refund Under Section 264 of Income Tax Act, 1961. Assessee Failed to Establish That Payments to Foreign Collaborator Were Not Royalty Under Section 9(1)(vi) Read with DTAA.
28 Oct 2005The petitioners, M/s BASF (India) Limited and Mr. P.A. Ramasamy, filed a writ petition challenging the order dated 28th February 2001 passed by the Co...






