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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Income accrued in India - FTS - No PE in India - DTAA between ...

Case Laws     Income Tax

March 5, 2019

Income accrued in India - FTS - No PE in India - DTAA between India and UAE - As per DTAA, there is no specific clause in respect of FTS and same has to be considered as business profit in the absence of such clause and permanent establishment in India.

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