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 be considered to select the article of the treaty and one could get escape taxation by misinterpreting the exclusion.
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