relating to interpretation of treaties in the
light of object of eliminating double taxation, in our view does not bar the application of
tax treaties ... specifically provided in
the tax treaty itself. For example, in India Hungry Double Taxation Avoidance
Agreement [(2005) 274 ITR (Stat) 74; Indo Hungarian tax treaty
absence of a
Permanent Establishment under Article 5 of the indo-Netherlands Double
Taxation Avoidance Agreement between India and Netherlands ('the
DTAA ... well as under Article
12(4) of India Neitherlands Double Taxation Avoidance Agreement (DTAA),
as, the consideration received by the assessee is for transferring right
claimed by the assessee
such that it results in case of double taxation which is against the
principles of taxation.
6. That the penalty proceedings ... case was selected for limited scrutiny
2|Page
for the reason "Double Taxation relief u/s 90 / 91 ". Thereafter, a draft
assessment order
under the Act as well as in terms of the India-
UK Double Taxation Avoidance Agreement (in short 'India-UK
DTAA'). The stand ... under the expression "laws in force".
*** ** **
While considering the Double Tax Avoidance Agreement the
expression "laws in force" would not only
Protocol for amendment of
the Convention for the avoidance of double
taxation and the prevention of fiscal evasion
with respect to taxes on income ... source
under Articles 6 through 22 of the Convention, the
relief from double taxation provided by Article
23 , and the protection afforded to residents
received by
the assessee can be treated as royalty under India -
Mauritius Double Taxation Avoidance Agreement
(DTAA).
ii. Whether the assessee has a Permanent Establishment ... work was b5ing made.
14. We may also notice that India Singapore Double Taxation
Avoidance Agreement contains Article 12 pertaining to royalty and
fees
Proceedings against the appellant for
recovery of the same tax; resulting in double taxation.
2
ITA Nos. 522,& 523/ Del/2023
On Merits-without ... provisions of the Act as well as the India-USA Double Tax Avoidance
Agreement ('Tax Treaty')
Receipts not in the nature
Double taxation of FTS
9 N.A. N.A. N.A.
receipts
Attribution of income to
activities of appellant in India ... transactions.
9. That the AO/DRP grossly erred in law in making double addition in
respect of FTS receipts of the Appellant.
10. That
Double taxation of FTS
9 N.A. N.A. N.A.
receipts
Attribution of income to
activities of appellant in India ... transactions.
9. That the AO/DRP grossly erred in law in making double addition in
respect of FTS receipts of the Appellant.
10. That
erred in not allowing to the
Appellant, the benefit of India-USA Double Taxation
Avoidance Agreement ("DTAA") by holding that the
Appellant does ... allowing the assessee
the benefit of India USA Double Taxation Avoidance Agreement
(DTAA) holding that the assessee does not qualify as a tax resident
under
