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ITAT, Delhi: Performance Guarantee Commission is Not Business Income Under DTAA - (29 Mar 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Delhi has observed that performance guarantee commission by an assessee from its foreign Associated Enterprise is not its business income as per the Double Taxation Avoidance Agreement.

Tags : INCOME TAX APPELLATE TRIBUNAL   DOUBLE TAXATION AVOIDANCE AGREEMENT   ASSESSEE   INCOME TAX  

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