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Income Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Income accrued and arise u/s.5(2) read with section 9(1)(i) - ...

Income Tax

March 29, 2017

Income accrued and arise u/s.5(2) read with section 9(1)(i) - actual freight beneficiary of the vessel - DTAA - the ships operated in International Traffic and therefore, the income from ship shall not be taxed in India as per Article 9 of the Treaty. - AT

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