2024 (7) TMI 851

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..... ee - payment for purchase of subscription as taxable as per the provisions of Article 7 read with Article 5 of the India Singapore Double Taxation Avoidance Agreement ( DTAA ) As decide by HC [ 2023 (9) TMI 555 - BOMBAY HIGH COURT] in order to treat the payer as an assessee-in-default, it is of utmost importance that income so paid or credited to the account of payee is capable of being brought wi .....

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