Tax credit under article 23(2) of India Japan Double Taxation ...

India-Japan Tax Agreement: Legal Fees to Law Partnerships Taxable Under Article 12, Article 12(4) Exclusion Not Applicable.

December 21, 2020

Case Laws Income Tax AT

Tax credit under article 23(2) of India Japan Double Taxation Avoidance Agreement ['Indo Japanese tax treaty'] - on the peculiarities of Indo Japanese tax treaty provisions, the legal fees paid to a partnership firm of lawyers can indeed be subjected to levy of tax under article 12 as the exclusion clause under article 12(4) does not get triggered for payments to persons other than individuals, and the provisions of article 14 are required to be read in harmony with the provisions of article 12(4). - AT

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Tax credit under article 23(2) of India Japan Double Taxation ...

India-Japan Tax Agreement: Legal Fees to Law Partnerships Taxable Under Article 12, Article 12(4) Exclusion Not Applicable.

December 21, 2020

Case Laws Income Tax AT

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