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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Arbitral Foreign Award - whether the compensation received by ...

Income Tax

August 7, 2019

Arbitral Foreign Award - whether the compensation received by the decree holder towards breach of contract is liable for taxation in India as it is a “windfall gain” - Article 22(3) of DTAA between India and Switzerland - Held No

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