The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that India-Mauritius Double Taxation Avoidance Agreement (DTAA) or Interest Income from Foreign Currency loan and Securities would not be eligible to tax in India. The assessee, HSBC Bank which is a limited liability company incorporated, registered and a tax resident in Mauritius are a Foreign Institutional […]
from Taxscan | Simplifying Tax Laws https://ift.tt/2Wd9snw
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