Treaty to be read as a whole and not in isolation
Saturday International Tax Gyan!! (SITG No. 244) #taxmadeeasy #taxinpic Part- 4 of a new series “Back to Basic Principles” wherein we shall discuss some basic principles of DTAA read with Income tax act. Treaty must be read in their entirety, considering their context and purpose. It should not be like that only beneficial fact should …
Treaty to be read as a whole and not in isolation Read More »