If provisions of DTAA more beneficial then it supersedes provisions of income tax

Reverse Age Health Services Pte Ltd. Vs DCIT (ITAT Delhi)

ITAT Delhi held that the provisions of a DTAA (Double Taxation Avoidance Agreement) supersedes the provisions of the income tax Act in case their application is more beneficial.

Facts- Return of the

Please become a Premium member. If you are already a Premium member, login here to access the full content.