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Income Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Sale of debt instrument - Benefit of Article 13(4) of DTAA ...


India-Singapore DTAA Article 13(4) Applies to Debt Sale; Remittance Evidence to Singapore Deemed Irrelevant by Panel.

April 3, 2017

Case Laws     Income Tax     AT

Sale of debt instrument - Benefit of Article 13(4) of DTAA between India and Singapore - the observation of DRP that the assessee has not furnished any evidence that the Capital Gain earned in India, was remitted to Singapore has no relevance. - AT

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