TMI BlogEntitlement to the benefit of the provisions of section 115A of the Act to the assessee company having...Entitlement to the benefit of the provisions of section 115A of the Act to the assessee company having no PE in India in the form of fixed place of business - grossing up such receipts have to be taxed at 20% - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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