Indo-Netherlands treaty interpretation required reconsideration after the "make available" amendment was overlooked.

An advance ruling under the Indo-Netherlands tax convention was challenged because it did not consider the 30.08.1999 amendment to Article 12(5) introducing a clause comparable to the "make available" formulation. The High Court treated that amendment as a material legal development for interpreting the convention, held that the ruling could not stand in its absence, and set it aside. The matter was remitted to the Authority for Advance Rulings for fresh consideration of all issues, uninfluenced by the earlier ruling.

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Issues: Whether the advance ruling could stand when the relevant amendment to the Indo-Netherlands tax convention incorporating the "make available" clause had not been considered, and whether the matter required fresh reconsideration by the Authority for Advance Rulings.

Analysis: The petition challenged the advance ruling on the ground that it had confined itself to the Indo-Netherlands tax convention without taking into account the amendment made by notification on 30.08.1999, by which paragraph 5 of Article 12 incorporated a clause comparable to the "make available" formulation found in the Indo-USA treaty and its memorandum of understanding. Since that amendment was central to the controversy, the ruling had been rendered without considering a material legal development relevant to the interpretation of the convention.

Conclusion: The impugned ruling could not be sustained and was set aside. The matter was remitted to the Authority for Advance Rulings for fresh consideration on all issues, uninfluenced by the earlier ruling.

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