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Income Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Even if the assessee's case is not covered by Article 8, the ...

Case Laws     Income Tax

February 24, 2018

Even if the assessee's case is not covered by Article 8, the business profits would not be chargeable to Indian tax as it does not carry on business in India through a permanent establishment (an agency PE) as per articles 7 and 5 of the DTAA - AT

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