Unveiling Non-Taxability of Compensation Payment to Cricket South Africa under the India-SA DTAA
This piece delves into the intricate facets of BCCI v. Dy. Commissioner of Income Tax.
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Sharun Salvi
- Mar 6
- 6 min
Beyond the Transaction: (Mis)application of the Principle Purpose Test
Author analyzes the confrontational approach of tax authorities towards foreign investment in India, focusing on the principle purpose test.
137
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