https://www.taxtmi.com/highlights?id=41745 India-UK DTAA - the expression “any 12 month period” mentioned in Article 5(2)(k)(i) of the India-U.K. DTAA has to be construed to mean the previous year or financial year as per section 3 of the Act, since, the income is sought to be taxed in India. en-us Sat, 29 Sep 2018 13:39:12 +0530 Sat, 29 Sep 2018 13:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41745 India-UK DTAA - the expression “any 12 month period” mentioned in Article 5(2)(k)(i) of the India-U.K. DTAA has to be construed to mean the previous year or financial year as per section 3 of the Act, since, the income is sought to be taxed in India. Highlights Income Tax Sat, 29 Sep 2018 13:39:12 +0530 https://www.taxtmi.com/highlights?id=41745