https://www.taxtmi.com/caselaws?id=204122 Article 13(3) of the India-UAE DTAA allocates taxing rights over gains from property other than immovable and business property gains to the State of residence of the alienator, and Article 4(1) treats a person as resident if liable to tax there by reason of domicile, residence or a similar criterion. Applying Azadi Bachao Andolan, treaty relief is available to prevent potential as well as current double taxation, and actual payment of tax in the UAE is not required. The phrase "liable to tax" was read as referring to the existence of the other State's taxing right, not actual levy. On that basis, a UAE resident could claim Article 13(3) relief, and the short-term capital gains were not taxable in India. en-us Fri, 16 Apr 2010 00:00:00 +0530 Mon, 13 Aug 2012 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204122 Article 13(3) of the India-UAE DTAA allocates taxing rights over gains from property other than immovable and business property gains to the State of residence of the alienator, and Article 4(1) treats a person as resident if liable to tax there by reason of domicile, residence or a similar criterion. Applying Azadi Bachao Andolan, treaty relief is available to prevent potential as well as current double taxation, and actual payment of tax in the UAE is not required. The phrase "liable to tax" was read as referring to the existence of the other State's taxing right, not actual levy. On that basis, a UAE resident could claim Article 13(3) relief, and the short-term capital gains were not taxable in India. Case-Laws Income Tax Fri, 16 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204122