https://www.taxtmi.com/caselaws?id=249956 Family pension received from the employer of a deceased spouse in the U.K. was treated as family pension, not ordinary pension, because treaty pension refers to payment for past employment, while family pension is paid to a spouse or dependants. On that basis, Article 23(1) of the India-U.K. DTAA was found inapplicable. The receipt, having arisen in the U.K. and already suffered tax there, was covered by Article 23(3) as residuary income not dealt with elsewhere in the treaty. The phrase "may be taxed in that other State" was read as giving taxing rights to the source State and excluding taxation in India. en-us Fri, 09 May 2014 00:00:00 +0530 Tue, 29 Jul 2014 08:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249956 Family pension received from the employer of a deceased spouse in the U.K. was treated as family pension, not ordinary pension, because treaty pension refers to payment for past employment, while family pension is paid to a spouse or dependants. On that basis, Article 23(1) of the India-U.K. DTAA was found inapplicable. The receipt, having arisen in the U.K. and already suffered tax there, was covered by Article 23(3) as residuary income not dealt with elsewhere in the treaty. The phrase "may be taxed in that other State" was read as giving taxing rights to the source State and excluding taxation in India. Case-Laws Income Tax Fri, 09 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249956