It is axiomatic that if the receipt is not taxable under the ...

Receipt Not Taxable Under Income Tax Act Exempt from Double Taxation Agreement Assessment; Decision Favors Taxpayer.

May 28, 2012

Case Laws Income Tax HC

It is axiomatic that if the receipt is not taxable under the Income Tax Act, then there is no need to examine whether it would fall under any of the provisions of the agreement for avoidance of double taxation. - Decided against revenue. - HC

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It is axiomatic that if the receipt is not taxable under the ...

Receipt Not Taxable Under Income Tax Act Exempt from Double Taxation Agreement Assessment; Decision Favors Taxpayer.

May 28, 2012

Case Laws Income Tax HC

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