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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