https://www.taxtmi.com/highlights?id=17240 Capital gain – Sale of mutual fund units – DTAA with Switzerland – in the absence of any specific provision under the Act to deem the unit as shares, it could not be considered as shares of companies and, therefore, the provisions of Article 13 (5) (b) cannot be applied in case of units - AT en-us Thu, 13 Feb 2014 13:20:16 +0530 Thu, 13 Feb 2014 13:20:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=17240 Capital gain – Sale of mutual fund units – DTAA with Switzerland – in the absence of any specific provision under the Act to deem the unit as shares, it could not be considered as shares of companies and, therefore, the provisions of Article 13 (5) (b) cannot be applied in case of units - AT Highlights Income Tax Thu, 13 Feb 2014 13:20:16 +0530 https://www.taxtmi.com/highlights?id=17240