CLR Editorial Notes: The assessee, in this particular case is a U.K. partnership firm of Solicitors, which provides legal consultancy services in connection with different projects in India. The assessee claimed in its assessment, that the taxability of the income had to be processed under Article 15 (independent professional services) which forms part of the… Read More
Tags: Bombay High Court, Clifford Chance, Double taxation, High Court, India, Linklater, Mumbai, Supreme Court