Receipt Not Taxable Under Income Tax Act Exempt from Double Taxation Agreement Assessment; Decision Favors Taxpayer.

Receipt Not Taxable Under Income Tax Act Exempt from Double Taxation Agreement Assessment; Decision Favors Taxpayer. https://www.taxtmi.com/highlights?id=3862 It is axiomatic that if the receipt is not taxable under the Income Tax Act, then there is no need to examine whether it would fall under any of the provisions of the agreement for avoidance of double taxation. - Decided against revenue. - HC en-us Mon, 28 May 2012 16:14:13 +0530 Mon, 28 May 2012 16:14:13 +0530 TaxTMI RSS Generator Receipt Not Taxable Under Income Tax Act Exempt from Double Taxation Agreement Assessment; Decision Favors Taxpayer. https://www.taxtmi.com/highlights?id=3862 It is axiomatic that if the receipt is not taxable under the Income Tax Act, then there is no need to examine whether it would fall under any of the provisions of the agreement for avoidance of double taxation. - Decided against revenue. - HC Highlights Income Tax Mon, 28 May 2012 16:14:13 +0530 https://www.taxtmi.com/highlights?id=3862