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No DTAA benefit to Mauritian Co. on Cap gains if it had merely lent its name for making investments

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  • No DTAA benefit to Mauritian Co. on Cap gains if it had merely lent its name for making investments
Posted onon March 16, 2018

Tenet Tax Daily March 16 2018

By tenettax-team
Corporate Tax, International Tax

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Disallowance made erroneously in ITR owing to non-deduction of TDS could be raised before ITAT for first time
Section 206AA – levy of tax on outward remittances in hands of payer would be as dictated by provisions of treaty and not under section 206AA

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