UAE Resident Assessee: Mutual Fund STCG Tax Exemption under India-UAE DTAA

DCIT (International Taxation) Vs K.E. Faizal (ITAT Cochin)

Introduction: The case of DCIT (International Taxation) vs K.E. Faizal, adjudicated by the ITAT Cochin, revolves around the taxation of short-term capital gains (STCG) derived from the sale of units of equity-oriented mutual funds by a non-resident Indian (NRI) during the assessment year 2012-2013. The dispu

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