https://www.taxtmi.com/caselaws?id=122171 Entitlement to a no-deduction certificate for remittance to Institut Francais Du Petrole, France, turned on whether the recipient was a department of the French Government and whether it was carrying on commercial activity. The Tribunal noted earlier no-deduction certificates and supporting certificates from French tax authorities and the French Embassy stating that the recipient was under French Government control and not taxable in France on the relevant income, but found the record insufficient to conclusively establish those claims. The matter was restored to the Assessing Officer for fresh consideration after allowing the assessee an opportunity to file supporting evidence. en-us Tue, 22 Jun 2010 00:00:00 +0530 Thu, 09 Aug 2012 11:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122171 Entitlement to a no-deduction certificate for remittance to Institut Francais Du Petrole, France, turned on whether the recipient was a department of the French Government and whether it was carrying on commercial activity. The Tribunal noted earlier no-deduction certificates and supporting certificates from French tax authorities and the French Embassy stating that the recipient was under French Government control and not taxable in France on the relevant income, but found the record insufficient to conclusively establish those claims. The matter was restored to the Assessing Officer for fresh consideration after allowing the assessee an opportunity to file supporting evidence. Case-Laws Income Tax Tue, 22 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122171