SC: Unless Notified by Centre, Court Can’t Give effect to Double Taxation Avoidance Agreement - (19 Oct 2023)
DIRECT TAXATION
Supreme Court has held that unless Double Taxation Avoidance Agreement has been notified by the Central Government under Section 90 of the Income Tax Act, 1961, it cannot be given effect by a Court.
Tags : SUPREME COURT DOUBLE TAXATION AVOIDANCE AGREEMENT NOTIFIED
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