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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Deemed dividend addition u/s 2(22)(e) - India-Mauritius Tax ...


Deemed Dividend u/s 2(22)(e) of Income Tax Act: India-Mauritius Tax Treaty Sets 5% Tax Rate.

January 9, 2019

Case Laws     Income Tax     AT

Deemed dividend addition u/s 2(22)(e) - India-Mauritius Tax Treaty - the applicable rate of tax is 5% as correctly canvassed by assessee.

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