Treaty entitlement under India-Singapore DTAA required fresh adjudication after new evidence and facts emerged.

Additional evidence and newly emerged facts concerning treaty entitlement under the India-Singapore DTAA required fresh examination because the lower authorities had not considered the Singapore tax treatment, the relevance of Article 24, or the contextual operation of Article 8 read with Article 3(2). The factual basis for denying treaty benefit therefore needed further scrutiny, and both parties were to be given a full opportunity to address the new material. The matter was remitted to the Commissioner (Appeals) for de novo adjudication in accordance with law, with all issues left open.

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Issues: Whether the matter should be remitted for de novo adjudication in light of the additional evidence and newly emerged facts concerning treaty entitlement under the India-Singapore DTAA.

Analysis: Additional evidence was admitted and material facts came to light during the hearing which had not been examined by the lower authorities. The record showed that the factual basis on which treaty benefit had been denied required further scrutiny, including the effect of the Singapore tax treatment, the relevance of Article 24, and the contextual operation of Article 8 read with Article 3(2) of the DTAA. As the new factual and legal aspects had not been properly considered below, and as both sides required a full opportunity to address them, the matter was considered fit for fresh examination by the first appellate authority.

Conclusion: The matter was remitted to the Commissioner (Appeals) for fresh adjudication in accordance with law, and all issues were left open.

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