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2010 (4) TMI 720 - AT - Income TaxDTAA - The Assessee is an individual, resident of UAE - Assessee claimed that the STCG cannot be brought to tax in India in view of Article 13(3) of the Indo-UAE DTAA - The AO however rejected the claim of the Assessee on the ground that the assessee Is not paying taxes in UAE - Therefore, irrespective of whether or not the UAE actually levies taxes on non-corporate entities, once the right to tax UAE residents in specified circumstances vests only with the Government of UAE, that right, whether exercised or not, continues to remain exclusive right of the Government of UAE
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