Singapore Tax Resident Gains DTAA Benefits: India Cannot Tax Singapore's Capital Gains, Confirms Authorities on Article 13(4).

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....Income taxable in India - Capital gain from Singapore - benefit of Article 13(4) DTAA - Tax resident of a Contracting State i.e. Singapore - Singapore authorities have themselves certified that the capital gain income would be brought to tax in Singapore without reference to the amount remitted or received in Singapore. The AO could not have come to a conclusion otherwise. - HC....