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Income Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Income deemed to accrue or arise in India - PE in India - ...

Income Tax

November 10, 2023

Income deemed to accrue or arise in India - PE in India - Indo-UK Treaty - the “meaning of furnishing” emphasizes the idea of providing necessary or other services. It provides general meaning to emphasize to carry out certain services, which may include provision of services. It is fact on record that legal interpretation or technical interpretation of treaty will leads to nowhere. - AT

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