https://www.taxtmi.com/highlights?id=74810 Taxability of interest on income tax refund received - PE in India or not? - whether shall be taxable as business income under Article 7 of India-France DTAA as against offered to tax as interest income under Article 12 of India-France DTAA ? - The Tribunal held that the interest on income tax refund is to be taxed at the rate of 10% under Article 12 of the India-France DTAA, as it was not effectively connected with the Permanent Establishment in India. en-us Sat, 10 Feb 2024 13:02:56 +0530 Sat, 10 Feb 2024 13:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74810 Taxability of interest on income tax refund received - PE in India or not? - whether shall be taxable as business income under Article 7 of India-France DTAA as against offered to tax as interest income under Article 12 of India-France DTAA ? - The Tribunal held that the interest on income tax refund is to be taxed at the rate of 10% under Article 12 of the India-France DTAA, as it was not effectively connected with the Permanent Establishment in India. Highlights Income Tax Sat, 10 Feb 2024 13:02:56 +0530 https://www.taxtmi.com/highlights?id=74810