Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2000 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (8) TMI 243 - AT - Income TaxExtract: .......into force of the DTAA between India and U.K., the tax chargeable cannot exceed 30 per cent of the gross amount of royalty in view of the language used in the proviso contained in clause (2) of Article 13 of the DTAA. 22. We, accordingly, uphold the order of the Commissioner of Income-tax (Appeals) and dismiss the four appeals filed by the revenue.
|