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Gain arising from sale of shares by Spanish Co. not taxable in India by virtue of Article 14(6) of India-Spain DTAA

December 22, 2018[2018] 100 taxmann.com 281 (Mumbai - Trib.)
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IT/ILT: In case of assessee, a Spain based company, engaged in real estate development activities in India, capital gain arising from sale of shares of various companies was not taxable in India by virtue of article 14(6) of India-Spain DTAA

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