The tribunal held that gains from sale of shares did not fall under Article 14(4). It ruled that Article 14(6) applies, making gains taxable only in the country of residence. The decision clarifies ...
Parental alienation is essentially the forced removal of a child from the life of a parent, and the forced removal of a parent from the life of a child. It has two principal components: a planned ...
The ITAT clarified that Article 13(3A) applies strictly to shares and not to derivative instruments. It held that derivative gains fall under residual provisions and are taxable in the resident ...
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