Part XIV - AMENDMENTS TO CERTAIN ACTS TO PROVIDE FOR MERGER OF TRIBUNALS AND OTHER AUTHORITIES AND CONDITIONS OF SERVICE OF CHAIRPERSONS, MEMBERS, ETC. (From Section 156 to Section 189)
Term definition in tax treaty agreements: contractual definitions prevail, otherwise Act definitions and government explanations apply. Insertion of Explanation 4 to section 90 clarifies that where a term used in an agreement under subsection (1) is defined in the agreement, that contractual definition governs; if the term is not defined in the agreement but is defined in the Act, the statutory definition and any explanation by the Central Government govern.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Term definition in tax treaty agreements: contractual definitions prevail, otherwise Act definitions and government explanations apply.
Insertion of Explanation 4 to section 90 clarifies that where a term used in an agreement under subsection (1) is defined in the agreement, that contractual definition governs; if the term is not defined in the agreement but is defined in the Act, the statutory definition and any explanation by the Central Government govern.
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