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Income Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Income taxable in India - Capital gain from Singapore - benefit ...

Income Tax

June 29, 2023

Income taxable in India - Capital gain from Singapore - benefit of Article 13(4) DTAA - Tax resident of a Contracting State i.e. Singapore - Singapore authorities have themselves certified that the capital gain income would be brought to tax in Singapore without reference to the amount remitted or received in Singapore. The AO could not have come to a conclusion otherwise. - HC

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