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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Taxability under DTAA – The income from offshore services, ...


Offshore Service Income Exempt from Taxation Due to DTAA, Overrides Section 9(1)(vii) of Income Tax Act.

December 23, 2013

Case Laws     Income Tax     AT

Taxability under DTAA – The income from offshore services, although chargeable u/s 9(1)(vii) but exempt under the DTAA, cannot be charged to tax in the light of section 90(2) - AT

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