https://www.taxtmi.com/highlights?id=33403 Since, the assessee is claiming DTAA exemptions on the said interest income, the onus is on the assessee to demonstrate that the assessee is not a conduit company for the benefit of any third person and also no back to back transactions are involved in the FII activities of the bank - AT en-us Wed, 22 Feb 2017 18:11:18 +0530 Wed, 22 Feb 2017 18:11:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33403 Since, the assessee is claiming DTAA exemptions on the said interest income, the onus is on the assessee to demonstrate that the assessee is not a conduit company for the benefit of any third person and also no back to back transactions are involved in the FII activities of the bank - AT Highlights Income Tax Wed, 22 Feb 2017 18:11:18 +0530 https://www.taxtmi.com/highlights?id=33403