https://www.taxtmi.com/caselaws?id=65507 Profits earned through a permanent establishment in the USSR were governed by the business profits article of the applicable double taxation avoidance agreement, which allocated taxation only to the extent attributable to that permanent establishment in that State. The elimination-of-double-taxation article could not override this specific allocation rule, because it applied only where the same income remained taxable in both countries. A prior Special Bench decision, affirmed by the Supreme Court, was treated as binding and applied to the materially similar treaty language. The income from the USSR permanent establishment was therefore not taxable in India, and the addition was deleted. en-us Fri, 09 Jan 2009 00:00:00 +0530 Thu, 30 Nov 2023 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65507 Profits earned through a permanent establishment in the USSR were governed by the business profits article of the applicable double taxation avoidance agreement, which allocated taxation only to the extent attributable to that permanent establishment in that State. The elimination-of-double-taxation article could not override this specific allocation rule, because it applied only where the same income remained taxable in both countries. A prior Special Bench decision, affirmed by the Supreme Court, was treated as binding and applied to the materially similar treaty language. The income from the USSR permanent establishment was therefore not taxable in India, and the addition was deleted. Case-Laws Income Tax Fri, 09 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65507