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TRC is sufficient to be beneficial owner

Posted @ August 1, 2014, 12:31 am under (International Taxation Services)

DIT v. Universal International Music B.V [2013] 31 taxmann.com 223 (Bom-HC) held that the Tax Residency Certificate issued by revenue authorities in Netherlands certifying that the taxpayer was a beneficial owner of music tracks was sufficient to claim concessional tax rate on royalty income under India-Netherland DTAA.
 

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