Dear All With constantly evolving business dynamics, there is always a quest for something more! With the ‘customer is king’ being the motto, businesses always thrive to provide numerous services to a customer as ‘one-stop shops’. Mumbai Tribunal has held that the advantageous of the provisions of the Act or a tax treaty, can be applied independently & distinctively for each service rendered by the non-resident assessee or for each of its source of income. Suraj Nangia, Partner with inputs from Mansi Chopra, Manager contributed an article on Diverse income sources, eligible to claim benefit under DTAA or Act – ‘independently & mutually exclusively’ for Corporate Professionals Today- Taxmann.