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

Assessee Must Prove No Conduit Role for DTAA Exemptions on Interest Income in FII Activities.

February 22, 2017

Case Laws     Income Tax     AT

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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