https://www.taxtmi.com/manuals?id=6569 The expression auxiliary is not defined in the 1961 Act or DTAA; authoritative dictionary meanings (Concise Oxford and Black's Law Dictionary) describe it as providing additional help or support and as subsidiary or supplementary, supplying the operative descriptive content for construing instances where the term is used in tax and treaty settings. en-us Wed, 18 Dec 2024 17:46:00 +0530 Tue, 17 Jun 2025 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=6569 The expression auxiliary is not defined in the 1961 Act or DTAA; authoritative dictionary meanings (Concise Oxford and Black's Law Dictionary) describe it as providing additional help or support and as subsidiary or supplementary, supplying the operative descriptive content for construing instances where the term is used in tax and treaty settings. Manuals Indian Laws Wed, 18 Dec 2024 17:46:00 +0530 https://www.taxtmi.com/manuals?id=6569