India-Japan DTAA: Exemption from Tax Obligations Stays Even with Section 9(1) Amendments if Not Liable to Tax. https://www.taxtmi.com/highlights?id=6441 If the assessee is not liable to tax in view of the Article 8 of DTAA between India and Japan, then, irrespective of the amendment to section 9(1) the assessee would not be liable to tax - HC en-us Thu, 10 Jan 2013 20:25:08 +0530 Thu, 10 Jan 2013 20:25:08 +0530 TaxTMI RSS Generator India-Japan DTAA: Exemption from Tax Obligations Stays Even with Section 9(1) Amendments if Not Liable to Tax. https://www.taxtmi.com/highlights?id=6441 If the assessee is not liable to tax in view of the Article 8 of DTAA between India and Japan, then, irrespective of the amendment to section 9(1) the assessee would not be liable to tax - HC Highlights Income Tax Thu, 10 Jan 2013 20:25:08 +0530 https://www.taxtmi.com/highlights?id=6441