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Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Since, the assessee is claiming DTAA exemptions on the said ...

Case Laws     Income Tax

February 22, 2017

Since, the assessee is claiming DTAA exemptions on the said interest income, the onus is on the assessee to demonstrate that the assessee is not a conduit company for the benefit of any third person and also no back to back transactions are involved in the FII activities of the bank - AT

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