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Income Tax - Highlights / Catch Notes

Home Highlights May 2012 Year 2012 This

DTAA between India and UAE. - The expression 'liable to tax' is ...

Income Tax

May 15, 2012

DTAA between India and UAE. - The expression 'liable to tax' is not to read in isolation but in conjunction with the words immediately following it i.e., 'by reason of domicile, residence, place of management, place of incorporation or any other criterion of similar nature'.

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