DTAA between India and Australia the Department's view on applicability of Article 15(2)(c) of DTAA (corresponding Article to 16 ... Article 5 and Article 7 thereof which have a direct relevance with the interpretation of Clause (c) of Article 16(2) in Indo US DTAA
para 2 of Article 4 of Indo-US DTAA, hence, the benefit
of Article 16 of the DTAA cannot be given to the assessee ... Article 16(2) is satisfied but the conditions of
Clause (b) and (c) to Article 16(2) of the DTAA have not been satisfied
article 4(1) of the INDO-UK DTAA between India
and the U.K., the employees were tax residents of the U.K., Article 16 ... DTAA, Article 4(1) of the DTAA, under
this article, the term 'resident of contracting state' includes a resident,
and, Article 16
referred to in Article 14(2).
18. Shri Ranina refuted the Department's argument that Article 16 of the DTAA applied in the applicant ... Germany. Further, this article was general in nature whereas Article 14 was specific to professionals. When two articles overlapped, the specific article will apply
were not taxable in India and therefore, in view of
Article 16 of DTAA, it was not necessary for the
assessee to approach the appropriate ... United States. Article 16(1) of
the DTAA reads as under:
16(1) Subject to the provisions of
Articles 17 (Directors' Fees) , 18 (Income
before the CIT(A) and reiterated that in view of Article 16 of the
DTAA, the salary income of the assessee was taxable ... However, as
per Article 16(2) , notwithstanding the provisions of Article 16(1) , if the
conditions stipulated in Article 16(2) are attracted then
DTAAs.
16. We may also mention that this paradigm shift in definition of the 'fees for
technical services', so far as Article ... jurisdictions, and that, in terms of the then applicable India Egypt
DTAA ( Article 16 ) and India Philippines DTAA ( Article 16 ), the services so rendered
calculating the days of stay, therefore even
as per Article 15 or Article 16 of DTAA with USA, his stay in India is within ... Energy Associates are
covered by Article 12 of DTAA with USA, your appellant submits that Article 7 of DTAA is
applicable and therefore not subject
read with Section 6(1) of IT Act, 1961 and Article 16 of
DTAA, his income from salary in USA was not taxable in india ... India as
per Section 5(2) and also under the Article 16 of the DTAA between India and
USA and the Appellant
which he received Director's Fees.
As per Article 16 of the DTAA between India and Singapore, the
director's fees received ... from RB Global Pte. Ltd. in
Singapore as per the Article 16 of the DTAA between India & Singapore
and his income on such account
