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Income Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Income accrued in India or not - the effective management of the ...

Case Laws     Income Tax

February 24, 2018

Income accrued in India or not - the effective management of the assessee is neither in Mauritius nor in India - if the effective management of an enterprise is not in one of the contracting state, but is situated in the third state, the benefit of article-8, cannot be extended. - AT

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