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Income Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Refund by the Income-tax Department which included interest - ...

Case Laws     Income Tax

August 6, 2013

Refund by the Income-tax Department which included interest - Revenue taxed it at 20% as per section 115A as per Article 24 of Indo-Singapore DTAA wheres assessee claimed taxation of such interest @ 15% as per Article 11 of the DTAA - Action of revenue sustained - AT

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