Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 1130 - AT - Income TaxExtract: .......echni cal services falls under Article 12 of DTAA and not under articl e 7 of DTAA and tax has to be levied at 15 . Respectfully foll owing the above order of the Tribunal for A.Y. 2006-07, we ar e inclined to allow the ground taken by the assessee. In the result, appeals of the assessee are allowed. Order pronounced in the open court on 2/11/2012.
|