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Diverse income sources, eligible to claim benefit under DTAA or Act - ‘independently & mutually exclusively’

December 1, 2018[2018] 100 taxmann.com 64 (Article)
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With constantly evolving business dynamics, there is always a quest for something more! With the ‘customer is king’ being the motto, businesses always thrive to provide numerous services to a customer as ‘one-stop shops’. However, just like any other businesses, taxation dilemmas also hover over ‘one-stop shop’ businesses especially in case of cross border transactions, wherein multinational corporations provide various services to their customers in India.
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