Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effec...
Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered rec...
DTAA between India and France - Contract the Consortium of which...
India-France DTAA: Consortium Contract Income Non-Divisible, Fully Taxable under Income-tax Act and Double Taxation Avoidance Convention.
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Income TaxJune 9, 2012Case LawsAAR
DTAA between India and France - Contract the Consortium of which the applicant is a member, cannot be split - income from is taxable as a whole both under both Income-tax Act and under the Double Taxation Avoidance Convention - AAR
DTAA between India and France - Contract the Consortium of which the applicant is a member, cannot be split - income from is taxable as a whole both under both Income-tax Act and under the Double Taxation Avoidance Convention - AAR
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