The Income Tax Appellate Tribunal ( ITAT), Mumbai ruled that when an assessee is a representative assessee of a tax transparent entity, it is the residential status of beneficiaries or constituents of tax transparent entities which are relevant for the purpose of determining treaty protection. The ruling was made by a bench constituting of Vice […]
The post Residential Status of Beneficiaries relevant to determine Treaty Benefits of Tax Transparent Entities: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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