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2016 (9) TMI 799 - ITAT INDOREAllowability on taxes paid as credit as per Article 10 & 24 of the DTAA of India and Sri Lanka - Held that:- The taxes paid on declared gross dividend income of ₹ 2,85,44,253/- is allowable to the assessee as credit for the year under consideration in view of Article 10 and 24 of DTAA between India and Sri Lanka. We, therefore, find no flaw in the order of the learned CIT(A) and uphold the same.
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