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Income Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Investment in equity shares of Dow Agrosciences India Private ...

Income Tax

January 22, 2016

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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