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| Topic: |
History
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| Number of pages / Number of words: |
12 / 3341 |
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In addition, the rule of "reading down" must be applied to the expression "person" so as to make it compatible with the workability test, the report adds.
As per Section 9(1)(i) of the Act, the transaction could be taxed in India only if the capital asset that has been transferred is situated in India...
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In addition, the rule of "reading down" must be applied to the expression "person" so as to make it compatible with the workability test, the report adds.
As per Section 9(1)(i) of the Act, the transaction could be taxed in India only if the capital asset that has been transferred is situated in India...
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