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Interest Received By Overseas Head Office From Its Indian Permanent Establishment Is Not Taxable In View Of Treaty Benefits: Mumbai ITAT

Referring to the provision of Article 12 and 7 of the India-France DTAA which demonstrate that interest payment made by the permanent establishment to the head office are not taxable in the hands.

Farooq iraniDivision benchAmarjit singhAccountant memberKavitha rajagopalJudicial memberIndia france tax treaty

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