Section 94-A(1) is Constitutional Valid : Madras High Court

Country with whom India has DTAA can be notified as Notified Jurisdictional Area u/s 94A

Brief of the case:

• The Hon’ble Madras High court in the above cited case held that central govt can notify a country as notified jurisdictional area u/s 94A inspite of the fact that there exist a Double Tax Avoidance Agreement provided the DTAA is not serving the intended purpose for which it was entered into. It is because 90(1), which empowers the Ce

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