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ITAT explains interplay between Article 7 and Article 13 of India-UK DTAA
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ITAT explains interplay between Article 7 and Article 13 of India-UK DTAA
Posted on
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April 21, 2014
Tenet Tax Daily April 09 2014
By
tenettax-team
International Tax
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ITAT explains interplay between Article 7 and Article 13 of India-UK DTAA
Payment for transponder service is ‘royalty’; ITAT refers Explanation 6 to sec. 9(1)(vi) to interpret ‘process’
