Tax Credit u/a 23 of Indo-Thai DTAA can be Claimed only when Income Tax had been Paid by a Subsidiary in Thailand: Delhi HC [Read Order]

Tax Credit - Indo-Thai DTAA - DTAA - Tax - Indo-Thai DTAA can be Claimed only when Income Tax had been Paid by a Subsidiary - Subsidiary in Thailand - Taxscan

The Delhi High Court has held that tax credit under Article 23 of the Indo-Thai Double Taxation Avoidance Agreement (DTAA) can be claimed only when income tax had been paid by a subsidiary in Thailand. M/s. Polyplex Corporation Ltd, the respondent/assessee claimed that it is eligible for tax credit qua tax which, though payable in…

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