Most Favoured Nation clause – Pune ITAT Judgment
On 15th February 2022, Pune Income Tax Appellate Tribunal, in case of GRI Renewable Industries, commented on the recent CBDT circular no 3/2022 dated 3 Feb 2022 on the applicability…
On 15th February 2022, Pune Income Tax Appellate Tribunal, in case of GRI Renewable Industries, commented on the recent CBDT circular no 3/2022 dated 3 Feb 2022 on the applicability…
Clarification regardingthe MFN clause in theProtocol to India'sDTAA with certain countries. February 2022 https://incometaxindia.gov.in/communications/circular/circular-3-2022.pdf
Indian Income Tax Act, 1961 dedicates separate chapter for provisions dealing with the avoidance of tax. One of the provisions is in relation to the “avoidance of tax by certain…
Background and Objective Residency of a person determines the taxability in India. If a person is resident in India, he is chargeable to tax on his entire global income. As…