Tax Exemption cannot be disallowed under India-Austria Double Taxation Avoidance Agreement only for want of Tax Residency: ITAT Hyderabad.
LexForti
APRIL 26, 2021
In the recent case of ITAT, the tribunal held that the exemption cannot be disallowed under India-Austria Double Taxation Avoidance Agreement (DTAA) only for want of Tax residency certificate. On further verification by the Assessment Officer, it was determined that the gross salary of the petitioner was Rs. 10,04,580/-.
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