If the assessee is not liable to tax in view of the Article 8 of ...

India-Japan DTAA: Exemption from Tax Obligations Stays Even with Section 9(1) Amendments if Not Liable to Tax.

January 10, 2013

Case Laws Income Tax HC

If the assessee is not liable to tax in view of the Article 8 of DTAA between India and Japan, then, irrespective of the amendment to section 9(1) the assessee would not be liable to tax - HC

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If the assessee is not liable to tax in view of the Article 8 of ...

India-Japan DTAA: Exemption from Tax Obligations Stays Even with Section 9(1) Amendments if Not Liable to Tax.

January 10, 2013

Case Laws Income Tax HC

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