TMI BlogIf the assessee is not liable to tax in view of the Article 8 of DTAA between India and Japan, then,...If the assessee is not liable to tax in view of the Article 8 of DTAA between India and Japan, then, irrespective of the amendment to section 9(1) the assessee would not be liable to tax - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|