Bankok Glass Industry ltd. vs. Assistant Commissioner of income tax 2013 Taxmann 116 (Mad)
Taxation of technical services under the India-Thailand Double Tax Agreement, which did not have a separate Article for taxation of professional services.
The court found that technical fees could not be classified under Article 22 of the India-Thailand DTAA which covered "other income"
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Resource Information
Author |
Firu |
|---|---|
Category |
Litigation Corner, Pleading Aids |
