Taxability of Interest on ECB Loans: Permanent Establishment and TDS Credit Reassessment by AO.

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....Taxability of interest earned on External Commercial Borrowings (“ECB”) loans - Permanent Establishment - Undisclosed income / TDS - Not claiming credit of TDS on the ground the income is not taxable in India and Tax Burden is born by the Deductors themselves - AO directed to adjudicate the issue afresh - AT....