TMI BlogInterest on Income Tax Refund for Permanent Establishment Not Taxable Under Articles 12(5) or 12(2) of India-France DTAA.Interest on refund of income tax received by the PE of the assessee - taxability - applicability of Article 12(5) or Article 12(2) of DTAA between India and France - not taxable - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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