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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

As the income on account of the upfront appraisal fees was ...

Case Laws     Income Tax

September 24, 2012

As the income on account of the upfront appraisal fees was business income and as the respondents did not have a permanent establishment in India, the same could not be charged to tax in India under Article 7 of the DTAA - HC

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