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Income Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

FTS in the given case would be taxed at the beneficial rate of ...

Case Laws     Income Tax

February 18, 2020

FTS in the given case would be taxed at the beneficial rate of 15% on gross receipts as provided in Article 13(2) of the India-UK DTAA. - the tax liability borne by GRSE will also need to be grossed up for arriving at gross receipts of the Assessee and after such grossing up such receipts have to be taxed @ 15%. - AT

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