Income deemed to accrue or arise in India - definition of ...

Case Laws Income Tax

December 30, 2022

Income deemed to accrue or arise in India - definition of ‘interest’ as provided under article 12 of the India –U.K. DTAA - the amount received by the assessee is in the nature of interest taxable @ 15% under Article 12 of India-UK DTAA - AT

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Income deemed to accrue or arise in India - definition of ...

Case Laws Income Tax

December 30, 2022

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