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The sixth edition is updated with law by April 2011, digestig every precedent on Double Tax Avoidance Ageements from Supreme Court, AAR, The High Courts and the Tribunals, besides important decisions abroad as are relevant and useful in interpretation of DTAA's and its application to any particular issue, that many be relevant for the tax liability of both residents and non-residents. Chapters on Tax Deduction at source and Transfer Pricing being new areas assuming more and more practical importance have been elaborated. International Taxation in Direct Taxes Code have been dealt with in separate chapter.... less

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