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

High Court clarifies Indo-German DTAA: Fees outside Section 9(1)(vii) and Article 12(4) don't trigger Sections 44D, 115A.

October 8, 2015

Case Laws Income Tax HC

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

High Court clarifies Indo-German DTAA: Fees outside Section 9(1)(vii) and Article 12(4) don't trigger Sections 44D, 115A.

October 8, 2015

Case Laws Income Tax HC

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