The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the guarantee fee paid by the assessee-Company to a Netherland based Company is not taxable as “interest” under the provisions of the Double Taxation Avoidance Agreement (DTAA) between India and Netherlands. The assessee was aggrieved by the order of the assessing officer disallowing guarantee […]
from Taxscan | Simplifying Tax Laws https://ift.tt/2Nf6vxX
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