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![See-through approach u/s 9(1)(i) not available under Article 13(5) of India Belgium Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/04/India-Belgium-Treaty-Taxscan.jpeg "See-through approach u/s 9(1)(i) not available under Article 13(5) of India Belgium Treaty: ITAT [Read Order]")
See-through approach u/s 9(1)(i) not available under Article 13(5) of India Belgium Treaty: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal in the case of Sofina S.A. v ACIT held that unilateral amendment brought via ‘Explanation 5’ to Sec....