Interest on Income Tax Refund for Permanent Establishment Not Taxable Under Articles 12(5) or 12(2) of India-France DTAA. https://www.taxtmi.com/highlights?id=5340 Interest on refund of income tax received by the PE of the assessee - taxability - applicability of Article 12(5) or Article 12(2) of DTAA between India and France - not taxable - AT en-us Fri, 14 Sep 2012 09:18:30 +0530 Fri, 14 Sep 2012 09:18:30 +0530 TaxTMI RSS Generator Interest on Income Tax Refund for Permanent Establishment Not Taxable Under Articles 12(5) or 12(2) of India-France DTAA. https://www.taxtmi.com/highlights?id=5340 Interest on refund of income tax received by the PE of the assessee - taxability - applicability of Article 12(5) or Article 12(2) of DTAA between India and France - not taxable - AT Highlights Income Tax Fri, 14 Sep 2012 09:18:30 +0530 https://www.taxtmi.com/highlights?id=5340