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Interest on FCCDs is to be computed by applying LIBOR plus 200 points

ITAT Hyderabad held that FCCDs are debt hence interest paid/ payable on FCCDs in to be computed by applying LIBOR plus 200 basis points.

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No Permanent Establishment under Article 5(2)(g) of India Cyprus Treaty when threshold period of twelve months not exceeded, Income Taxable: Delhi HC

The Delhi High Court held that No Permanent Establishment (PE) under Article 5(2)(g) of India Cyprus Treaty when threshold period.

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