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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

'Royalty' receipt - Revenue was not able to show that the ...

Income Tax

June 3, 2016

'Royalty' receipt - Revenue was not able to show that the Petitioner had a PE in India, the income earned by the Petitioner from the contract with IOCL cannot be brought to tax in India in terms of Article 7 of the DTAA - Decision of AAR reversed - HC

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