The New Delhi Bench of the Authority for Advance Rulings (AAR) in the application filed by the applicant HM Publishers Holdings Limited held that the receipts arising out of a negative covenant not to carry on a business is taxable as business income under Section 28 (va) of the Income Tax Act. The Applicant is […]
The post Non-Competent Fee not Taxable in India without PE as per Indo-UK Treaty: AAR [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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