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        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.

        <h1>Double Taxation Avoidance Agreement renegotiated to align with international standards and promote cross-border investment and cooperation.</h1> India and Malta signed a revised Double Taxation Avoidance Agreement and Protocol replacing the 1995 arrangement to update provisions for avoidance of double taxation and prevention of fiscal evasion, align bilateral tax rules with international standards and domestic law changes, and to provide tax stability that facilitates cross border flows of capital, technology and personnel while strengthening mutual cooperation on tax matters.

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