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Exp. connected with PE couldn't be subject to taxation laws of contracting state

November 30, 2018[2018] 99 taxmann.com 158 (Delhi - Trib.)

IT/ILT: As per article 7 all expenses incurred for purpose of business of PE are to be allowed; there is no restriction on allowability of such expenses subject to any limitation of taxation laws of contracting State (India)

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