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1998 (12) TMI 612 - AAR - Income TaxWhether in the light of article 26 of the agreement for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and on capital entered into by the Government of the Republic of India and the Government of the French Republic, the applicant is chargeable to tax in respect of income earned from business, as computed under article 7 of the treaty from the assessment year 1996-97, at the rate applicable to a domestic company, in so far as is beneficial to the applicant? Whether the rate of tax payable by a non-domestic company cannot be reduced by relying upon article 26 of the DTAA between India and France?
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