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Gain arising from sale of shares by Spanish Co. not taxable in India by virtue of Article 14(6) of India-Spain DTAA
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International Tax
Gain arising from sale of shares by Spanish Co. not taxable in India by virtue of Article 14(6) of India-Spain DTAA
Posted on
on
January 11, 2019
Tenet Tax Daily January 10 2019
By
tenettax-team
International Tax
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Conversion of CCPSs into equity shares couldn’t be considered as transfer within meaning of sec. 2(47): ITAT
Sum received by Canadian Co. for grant of licence to use technology for internal purpose only wasn’t royalty
