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Income Tax - Highlights / Catch Notes

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Indo U.S. DTAA - once the assessee was not a P.E. of VGCs, then ...


Indo-U.S. DTAA: No Permanent Establishment Means "Force of Attraction Rule" Inapplicable Under Article 7(1.

November 4, 2013

Case Laws     Income Tax     AT

Indo U.S. DTAA - once the assessee was not a P.E. of VGCs, then “Force of Attraction Rule“ will not apply in terms of Article 7(1) of various DTAA. - AT

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