TMI BlogThere is no dispute that the assessee was liable to tax in UAE by the virtue of incorporation in UAE and...There is no dispute that the assessee was liable to tax in UAE by the virtue of incorporation in UAE and therefore, the assessee was covered by definition of “resident of Contracting State” under Article 4(1) of the Indo-UAE Tax Treaty. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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