The Resource Tax sparing credit allowed for dividends received through Omani permanent establishment

Tax sparing credit allowed for dividends received through Omani permanent establishment

Label
Tax sparing credit allowed for dividends received through Omani permanent establishment
Title
Tax sparing credit allowed for dividends received through Omani permanent establishment
Creator
Subject
Language
eng
Summary
This case note discusses the decision of the Delhi High Court in Principal Commissioner of Income Tax v. Krishak Bharati Co-op Ltd, which allowed, in accordance with the India-Oman Income Tax Treaty, the taxpayer a credit against its Indian income tax liability for Omani tax deemed to be paid on dividend income derived through a permanent establishment in Oman
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 23 (2017), no. 5 ; 3 p
http://library.link/vocab/creatorName
  • Dugar, A
  • Bhandari, L
Geographic coverage
  • Asia
  • Middle East
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • dividend
  • foreign tax credit
  • case law
Label
Tax sparing credit allowed for dividends received through Omani permanent establishment
Instantiates
Publication
Label
Tax sparing credit allowed for dividends received through Omani permanent establishment
Publication

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