2024 (1) TMI 1402

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..... earned by it on sale of Agile shares were not taxable in India by virtue of Article 13(4) the DTAA entered into and subsisting between India and Singapore ( India-Singapore DTAA ) based on the Tax Residency Certificate ( TRC ) - Relevance of information from a third party - borrowed satisfaction - As decided by HC [ 2023 (2) TMI 35 - DELHI HIGH COURT] no income chargeable to tax has escaped assess .....

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