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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Interpretation of section 9(1)(vii) and Article 12(4) of the ...

Case Laws     Income Tax

October 8, 2015

Interpretation of section 9(1)(vii) and Article 12(4) of the Indo German DTAA - once the fees are not falling within above provisions, then, further question and of applying section 44D and Section 115A of the Income Tax Act, 1961 would not arise - HC

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