Constitutionality of Extra-Territorial Taxation of Off-Shore Services of Non-Residents under Income Tax Act, 1961

Nainy Singh, Dinkar Gitte

Abstract


Income Tax Act, 1961 being a quintessential law for handling the tax base of Indian government, continues to be inundated with controversial rules that have been exposed to several interpretations from time to time.

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Copyright (c) 2014 Nainy Singh, Dinkar Gitte

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