https://www.taxtmi.com/highlights?id=2724 Section 9 has no 'look through provision' and such a provision cannot be brought through construction or interpretation of a word ‘through’ in Section 9. In any view, 'look through provision' will not shift the situs of an asset from one country to another. Shifting of situs can be done only by express legislation. .... - SC en-us Fri, 20 Jan 2012 23:43:31 +0530 Fri, 20 Jan 2012 23:43:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=2724 Section 9 has no 'look through provision' and such a provision cannot be brought through construction or interpretation of a word ‘through’ in Section 9. In any view, 'look through provision' will not shift the situs of an asset from one country to another. Shifting of situs can be done only by express legislation. .... - SC Highlights Income Tax Fri, 20 Jan 2012 23:43:31 +0530 https://www.taxtmi.com/highlights?id=2724