after applying
Article 12(3) of the Double Taxation Avoidance Agreement [“DTAA”],
between India and USA, and upon applying section ... relevant provisions of the Income Tax Act , India’s
DTAAs with USA, France and Sweden respectively, the High Court of
Karnataka, on an examination
Bang/2017
Page 6 of 331
Beneficial ownership of payments under the DTAA
Not adhering to the rule of consistency by not following ... payment basis under the India-Ireland Double
Taxation Avoidance Agreement ('DTAA')
13. Without prejudice to the argument that the payments made
concerned with the articles
in Double Tax Avoidance Agreement ("DTAA") between India
and United States which have implication on transfer pricing
legislation ... having a PE in India under Article 5(1) of the
DTAA on account of the services rendered by MSAS under the
Services Agreement dated
assessee does not qualify for exemption under Article 16 of the DTAA between India and USA on the ground that the assessee does not satisfy ... Clause (c) of the DTAA between India and USA."
2. Since facts and issues involved are common and these appeals have been heard together
Governments of India and Japan (hereinafter
referred to as "the DTAA")."
Mr. Harish N. Salve, the learned Senior Counsel appearing on behalf ... establishment and,
therefore, Article 12(5) of the Double Taxation Avoidance Agreement
(DTAA) is not attracted;
(v) Appellant being a non-resident in terms
technical services" within the meaning of the relevant article in the DTAA with UK ?
(d) Was there a payment to or credit in favour
defined in Article 13 of the
'Double Taxation Avoidance Agreement' (DTAA) entered into between the
Government of United Kingdom and the Republic ... Permanent Establishment' (PE) in India
in terms of Article 5 of DTAA?
Another related question was also raised, viz.,
(iii)whether any part
M/S Wipro Limited , Bnagalore vs Joint Commissioner Of Income Tax ... on 5 October, 2020
fully
described and referred to as the Double Taxation Avoidance Agreement - the
DTAA), also enters into the equation. Synergies between DTAA provisions and
those ... modus vivendi of treaty provisions and
domestic laws, we infer that the DTAA and the applicable domestic law - the Act
are overlapping and competing magisteria
Section 9(1)(vi) read (SIC) with Article 12 of
Indo-US-DTAA?
2) Whether supply of software on license is
royalty/included services within ... Section 9(1)(vi) / Article of Income Tax Act /
Indo-USA-DTAA?"
3. On 03.07.2013, the counsel for the respondent
Assessee submitted that
