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Income Tax - Highlights / Catch Notes

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Just because an assessee does not claim double taxation relief ...


Assessee's Missed Double Taxation Relief Claim Doesn't Exclude Income from Taxable Income; Taxability Remains Unchanged.

June 18, 2016

Case Laws     Income Tax     AT

Just because an assessee does not claim double taxation relief in respect of an income, it does not entitle the assessee to exclude that income from taxable income. Nothing, therefore, turns on not claiming double taxation relief on an income, so far as taxability of that income is concerned - AT

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