TMI BlogGENERAL DEFINITIONSX X X X Extracts X X X X X X X X Extracts X X X X ..... he territorial sea and airspace above it, as well as any other maritime zone in which India has sovereign rights, other rights and jurisdiction, according to the Indian law and in accordance with international law, including the U.N. Agreement on the Law of the Sea; c) the term "Kuwait" means the territory of the State of Kuwait including any area beyond the territorial sea which in accordance w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cting State; h) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; i) the term "competent authority" means: (i) in India: the Central Government in the Ministry of Finance (Department of Revenue) or its authorized represe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies and any meaning under the applicable tax laws of that State shall prevail over a meaning given to the term under other laws of that State. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regul ..... X X X X Extracts X X X X X X X X Extracts X X X X
|