Entitlement to the benefit of the provisions of section 115A of the Act to the assessee company having no PE in India in the form of fixed place of business - grossing up such receipts have to be taxed at 20% - AT
Entitlement to the benefit of the provisions of section 115A of the Act to the assessee company having no PE in India in the form of fixed place of business - grossing up such receipts have to be taxed at 20% - AT
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