1983 (6) TMI 31 - ANDHRA PRADESH HIGH COURT

Extract:
.......agree with the Tribunal and answer the question referred to us in the affirmative, in favour of the assessee, Port Trust, and against the Department, that the assessee is immune from liability either wholly or partly to income-tax in view of the provisions of the Double Taxation Avoidance Agreement between the Federal Republic of Germany and India.