https://www.taxtmi.com/highlights?id=68647 Applicability of provision u/s 172 for shipping business of non-resident - benefit as per DTAA between India & UAE - Merely Partner’s/Director’s nationality will not suffice the company’s residency when the company is registered and operational in a particular country in the present case is in UAE Dubai and has obtained the business licence from the said resident company is the resident of UAE. - AT en-us Thu, 09 Mar 2023 08:39:11 +0530 Thu, 09 Mar 2023 08:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68647 Applicability of provision u/s 172 for shipping business of non-resident - benefit as per DTAA between India & UAE - Merely Partner’s/Director’s nationality will not suffice the company’s residency when the company is registered and operational in a particular country in the present case is in UAE Dubai and has obtained the business licence from the said resident company is the resident of UAE. - AT Highlights Income Tax Thu, 09 Mar 2023 08:39:11 +0530 https://www.taxtmi.com/highlights?id=68647