Saturday, September 21, 2019

Gain arising from sale of units of mutual funds not covered by Article 13 of India-UAE treaty: ITAT

INTERNATIONAL TAXATION : Since Article 13(4) of India-UAE Tax Treaty covers within its purview capital gains arising from transfer of 'shares', it could not be applied to units of mutual funds sold by assessee unless same qualify as shares for purpose of Tax Treaty

from www.taxmann.com Latest Case Laws https://ift.tt/2QnPKVJ
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