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Income Tax - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

Existence of a Permanent Establishment – Article 7 of the DTAA ...

Case Laws     Income Tax

November 23, 2014

Existence of a Permanent Establishment – Article 7 of the DTAA with France - the initial onus is upon the Revenue to show that the transactions are not at arm's length price, this aspect has not been looked upon by the Revenue authorities - AT

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