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Case Law Details

Case Name : Tyco Electronics Singapore Pte Limited Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 1760/Del/2022
Date of Judgement/Order : 05/09/2024
Related Assessment Year : 2017-18
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Tyco Electronics Singapore Pte Limited Vs DCIT (ITAT Delhi)

Allowability of DTAA Benefit on long-term capital gain (LTCG) from sale of share of Indian Entity if having valid Tax Residency Certificate (TRC)

Conclusion: Where there was a valid Tax Residency Certificate (TRC) which was certainly sta

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