https://www.taxtmi.com/caselaws?id=213240 In the India-UAE DTAA context, "liable to tax" in Article 4(1) was treated as covering not only actual taxation but also a Contracting State's right to tax a person by reason of residence or similar connecting factors; the absence of actual tax on UAE individuals did not prevent treaty residence. Applying that treaty residence, the non-discrimination clause in Article 26(2) was read to prohibit denying section 80HHC deduction merely because the claimant was a non-resident, where comparable domestic enterprises would receive the benefit. The analysis therefore supports treaty-based access to the deduction on equal footing with resident taxpayers. en-us Tue, 20 Mar 2012 00:00:00 +0530 Mon, 14 May 2012 09:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213240 In the India-UAE DTAA context, "liable to tax" in Article 4(1) was treated as covering not only actual taxation but also a Contracting State's right to tax a person by reason of residence or similar connecting factors; the absence of actual tax on UAE individuals did not prevent treaty residence. Applying that treaty residence, the non-discrimination clause in Article 26(2) was read to prohibit denying section 80HHC deduction merely because the claimant was a non-resident, where comparable domestic enterprises would receive the benefit. The analysis therefore supports treaty-based access to the deduction on equal footing with resident taxpayers. Case-Laws Income Tax Tue, 20 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213240