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2005 (6) TMI 34 - KERALA HIGH COURTDTAA - "(i) Whether the provisions of the Double Taxation Avoidance Agreement between India and Malta are applicable to income arising in India within the previous year relevant to the assessment year 1996-97? - (ii) Whether the Tribunal went wrong in denying the benefits of the DTAA between India and Malta to the appellant?" - It is very clear that in India, benefit can be availed of only for the fiscal year starting from April 1, 1996 to March 31, 1997, starting after the first day of the next calendar year following in which the agreement came into force (February 1995). - We cannot rewrite the words in the agreement merely because it will be more beneficial to the assessee. Here, when the words are clear, there is no necessity to go into the intention of the Governments in making the treaty. - The plain meaning has to be adopted in taxation matters especially when there is no ambiguity. We agree with the view adopted by the Tribunal and the Revenue. Therefore, the questions are answered in favour of the Revenue and the appeal is dismissed.
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