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2011 (8) TMI 448 - AT - Income TaxTaxability - Double Taxation Avoidance Agreement - Article 4 of Indo-UAE DTAA - whether existing liability to pay taxes in UAE is a sine qua non to avail the benefit of India-UAE tax treaty in India - In the the decision of the Mumbai Bench of the Tribunal in the case of Asstt. DIT v. Green Emirate Shipping & Travels [2005 (11) TMI 239 - ITAT MUMBAI] is squarely applicable to the facts of the present case - As held in the aforesaid case, expression 'liable to tax' in the contracting State as used in article 4(1) of Indo-UAE DTAA does not necessarily imply that the person should actually be liable to tax in that contracting State and that it is enough if other contracting State has right to tax such person, whether or not such a right is exercised - In the light of the ratio laid down in the aforesaid decision, which has been followed by CIT(A),find no grounds to interfere with the order of CIT(A) - Therefore, confirm the order of CIT(A) and dismiss the appeal by the revenue.
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