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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.
India
France
Farooq-irani
Division-bench
Amarjit-singh
Accountant-member
Kavitha-rajagopal
Judicial-member
India-france-tax-treaty
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