The Delhi ITAT has ruled on the issue of residency under the India-Singapore Double Taxation Avoidance Agreement (DTAA) in the case of Sameer Malhotra v. ACIT. The case involved a dispute over the taxation of the Assessee’s income from employment in India and Singapore for the Assessment Year 2015-16. The Assessee initially offered to pay … Continue reading India-Singapore DTAA Residency Rules: Tie-breaker Questionnaire plays a crucial role but not the only factor in determining residency
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