Guarantee Commission Charges taxable in India under Indo-UK DTAA: Delhi HC [Read Order]
Taxability of income is concerned solely with income accruing or arising, Delhi HC rules Guarantee Commission Charges taxable in India under Indo-UK DTAA
The Delhi High Court in a significant ruling observed that the guarantee commission charges taxable in India under the Indo-UK double taxation avoidance agreement ( DTAA ). The issue itself arises out of the receipt of guarantee charges by the appellant from its Indian subsidiaries in terms of an Intra Group Parental Guarantee and Counter…
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