beneficial tax regime
Experts CornerKhaitan & Co

by Manisha Shroff† Ritu Shaktawat††, and Sneh Shah†††
Cite as: 2023 SCC OnLine Blog Exp 64

Income Tax Appellate Tribunal (ITAT)
Case BriefsTribunals/Commissions/Regulatory Bodies

ITAT noted that an identical issue was subject matter of consideration of the Tribunal in assessee’s own case, hence following the precedent, the Tribunal directed that the payment received in this case cannot be treated as FTS under Article 12 (5) of India Netherlands DTAA.