| http://www.w3.org/ns/prov#value | - its Tax is levied.72 Accordingly, s. 291(8) of the DTC provides that provisions of the DTC shall apply to the extent that they are more beneficial to the taxpayer except in relation to GAAR u/s. 123, levy of Branch Profits Tax u/s. 111 and CFC Rules under the Twentieth Schedule.73
|
