Investment in equity shares of Dow Agrosciences India Private ...
Investment in Dow Agrosciences India Shares is Capital Asset; No Permanent Establishment in India for Applicant.
January 22, 2016
Case Laws Income Tax AAR
Investment in equity shares of Dow Agrosciences India Private Limited - capital asset u/s 2(14) - There is no material to hold that the applicant has a PE in India and therefore, the income arising out of the transfer of shares should be treated as business income. - AAR
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