https://www.taxtmi.com/highlights?id=55977 Tax credit under article 23(2) of India Japan Double Taxation Avoidance Agreement ['Indo Japanese tax treaty'] - on the peculiarities of Indo Japanese tax treaty provisions, the legal fees paid to a partnership firm of lawyers can indeed be subjected to levy of tax under article 12 as the exclusion clause under article 12(4) does not get triggered for payments to persons other than individuals, and the provisions of article 14 are required to be read in harmony with the provisions of article 12(4). - AT en-us Mon, 21 Dec 2020 12:30:35 +0530 Mon, 21 Dec 2020 12:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55977 Tax credit under article 23(2) of India Japan Double Taxation Avoidance Agreement ['Indo Japanese tax treaty'] - on the peculiarities of Indo Japanese tax treaty provisions, the legal fees paid to a partnership firm of lawyers can indeed be subjected to levy of tax under article 12 as the exclusion clause under article 12(4) does not get triggered for payments to persons other than individuals, and the provisions of article 14 are required to be read in harmony with the provisions of article 12(4). - AT Highlights Income Tax Mon, 21 Dec 2020 12:30:35 +0530 https://www.taxtmi.com/highlights?id=55977