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Income Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Tax on the income received from the international voyage of ...

Income Tax

August 5, 2023

Tax on the income received from the international voyage of vessel - The stand of the Revenue that the assessee has not paid the taxes in Singapore appears to be incorrect and in fact it was not just a costal run but a part of an international voyage and therefore, Article 8 and Article 23 of India-Singapore DTAA is applicable in the present case. - AT

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