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Income Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Applicability of Article 8 visavis Article 24 of DTAA - income ...


High Court Rules in Favor of Extending DTAA Benefits; Revenue's Argument Against Singapore Certificate Rejected u/s 10.

September 1, 2016

Case Laws     Income Tax     HC

Applicability of Article 8 visavis Article 24 of DTAA - income assessable to tax at Singapore on the basis of accrual or remittance - The contention of the revenue that the certificate of the Singapore revenue authorities is opposed to provisions of section 10 of the Singapore Income Tax Act cannot be accepted. The Revenue does not question genuineness of the certificate - Benefit of DTAA to be extended - HC

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