https://www.taxtmi.com/highlights?id=67410 Income deemed to accrue or arise in India - definition of ‘interest’ as provided under article 12 of the India –U.K. DTAA - the amount received by the assessee is in the nature of interest taxable @ 15% under Article 12 of India-UK DTAA - AT en-us Fri, 30 Dec 2022 13:32:19 +0530 Fri, 30 Dec 2022 13:32:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67410 Income deemed to accrue or arise in India - definition of ‘interest’ as provided under article 12 of the India –U.K. DTAA - the amount received by the assessee is in the nature of interest taxable @ 15% under Article 12 of India-UK DTAA - AT Highlights Income Tax Fri, 30 Dec 2022 13:32:19 +0530 https://www.taxtmi.com/highlights?id=67410