Income covered but not taxable as per specific provisions of DTAA, cannot be brought to tax under residuary provisions of the act or DTAA

Saturday International Tax Gyan!! (SITG-169) #taxinpic #taxmadeeasy

Income covered but not taxable as per specific provision of DTAA, cannot be brought to tax under residuary provisions of other source income  as per DTAA or as per act

GE Precision Healthcare LLC v. ACIT (IT)