Treaty provisions, no override

By | July 9, 2016
(Last Updated On: July 9, 2016)

Treaty provisions, no override: The Chennai Bench of the Income-tax Appellate Tribunal held that a provision of the Income-tax Act, 1961 does not override a withholding tax rate prescribed by an income tax treaty. The case is: Pricol Ltd. Read a June 2016 report [PDF 325 KB]

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