Calcutta H. C : DTAA does not exempt the operation of the provisions of Income Tax Act if the tax is payable in terms of sections 115BBA or 194E of the Act
High Court Of Calcutta Indcom Vs. CIT (TDS), Kolkata Assessment Year 1996-97 Section : 194E,115BBA Bhaskar Bhattacharya And Sambuddha Chakrabarti, […]