https://www.taxtmi.com/caselaws?id=122668 Entitlement to Indo-U.A.E. treaty benefits does not depend on actual tax payment in the UAE; the relevant enquiry is whether the recipient is resident in the UAE within the meaning of the treaty. The Tribunal held that treaty relief cannot be denied merely because no tax is presently paid there. However, because the recipient's UAE residence had not been examined on the material available, the matter was remitted for limited verification of residential status before treaty eligibility is determined. en-us Wed, 25 Nov 2009 00:00:00 +0530 Thu, 16 Aug 2012 13:33:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122668 Entitlement to Indo-U.A.E. treaty benefits does not depend on actual tax payment in the UAE; the relevant enquiry is whether the recipient is resident in the UAE within the meaning of the treaty. The Tribunal held that treaty relief cannot be denied merely because no tax is presently paid there. However, because the recipient's UAE residence had not been examined on the material available, the matter was remitted for limited verification of residential status before treaty eligibility is determined. Case-Laws Income Tax Wed, 25 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122668