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Income Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Non-compete premium received by assessee is a business receipt ...

Income Tax

April 19, 2016

Non-compete premium received by assessee is a business receipt assessable u/s. 28(va) - as in term of Article- 7 of DTAA any business income arising to the enterprise of a contracting state is taxable only in that state, assessee being a non-resident company and does not have a permanent establishment in India, liable to tax in UK only - AT

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