Double taxation avoidance treaty applies to residents of either contracting state, bringing treaty provisions into domestic effect. The Government notified that the Agreement with Uzbekistan for avoidance of double taxation and prevention of fiscal evasion entered into force after reciprocal completion of procedures and directed that its provisions be given effect in India; the Agreement applies to persons who are residents of one or both Contracting States.
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Provisions expressly mentioned in the judgment/order text.
Double taxation avoidance treaty applies to residents of either contracting state, bringing treaty provisions into domestic effect.
The Government notified that the Agreement with Uzbekistan for avoidance of double taxation and prevention of fiscal evasion entered into force after reciprocal completion of procedures and directed that its provisions be given effect in India; the Agreement applies to persons who are residents of one or both Contracting States.
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