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Income Tax - Highlights / Catch Notes

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Permanent Establishment in India - advertisement revenue - ...

Income Tax

November 29, 2023

Permanent Establishment in India - advertisement revenue - India-Mauritius DTAA - foreign company / Non-resident - Taj India cannot be held to be a DAPE of the assessee in India under Article 5(4)(i) of the India-Mauritius DTAA in respect of the same. - AT

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