The Central Board of Direct Taxes has issued fresh guidelines for applying the Principal Purpose Test (PPT) provisions under Double Tax Avoidance Agreements or DTAAs; deals with Cyprus, Mauritius and Singapore to remain outside for now
The Central Board of Direct Taxes has issued fresh guidelines for applying the Principal Purpose Test (PPT) provisions under Double Tax Avoidance Agreements or DTAAs; deals with Cyprus, Mauritius and Singapore to remain outside for now