2 July 2010,Friday Kapil Goel B.Com(H) FCA LLB Advocate Delhi ...

J. Ray McDermott 5TAXMANN.COM-22• It is for the revenue authorities to establish beyond areasonable degree of doubt that there is an abuse of treatyprovisions by so artificially contriving the affairs as towrongfully entitle the assessee to treaty benefits.• Unless that exercise is conducted, it cannot be open todisregard the claim of the assessee by simply makingvague and generalized claims about artificial splitting ofcontracts and about the sham arrangements to defeat thetreaty provisions