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Income Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

The profits arising out of operations of ship in question in ...


Ship profits in international waters not taxable in India per Article 8 and 4 of India-UAE DTAA.

November 1, 2015

Case Laws     Income Tax     AT

The profits arising out of operations of ship in question in international water, by the appellant is not subject to taxation in India due to applicability of Article 8 read with Article 4 of India-UAE DTAA - AT

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