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Income Tax - Highlights / Catch Notes

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Tax on the income received from the international voyage of ...

Income Tax

August 5, 2023

Tax on the income received from the international voyage of vessel - The stand of the Revenue that the assessee has not paid the taxes in Singapore appears to be incorrect and in fact it was not just a costal run but a part of an international voyage and therefore, Article 8 and Article 23 of India-Singapore DTAA is applicable in the present case. - AT

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