India-UAE treaty benefit upheld on the strength of prior year ruling and UAE residency certificate.

Treaty relief under the India-UAE Double Taxation Avoidance Agreement was upheld where the issue had already been decided in the assessee's own earlier year and no contrary material was produced to distinguish the facts. The assessee's UAE residency certificate and the prior coordinate bench ruling supported entitlement to benefit under Article 8. The Revenue's challenge failed, and the assessment was to be worked out in accordance with the treaty benefit claimed by the assessee.

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Issues: Whether the assessee was entitled to the benefit of the Double Taxation Avoidance Agreement between India and the United Arab Emirates.

Analysis: The issue was already covered by the Tribunal in the assessee's own case for an earlier assessment year. No contrary material was brought to distinguish the matter. The assessee's UAE residency certificate and the earlier coordinate bench decision supported the claim to treaty benefit under Article 8 of the agreement.

Conclusion: The assessee was entitled to the benefit of the Double Taxation Avoidance Agreement between India and the United Arab Emirates.

Final Conclusion: The Revenue's challenge failed and the assessment was to be given effect in accordance with the treaty benefit claimed by the assessee.

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