https://www.taxtmi.com/caselaws?id=175268 For India-U.A.E. treaty purposes, residence was determined by the treaty's nexus and tie-breaker rules, not by actual current taxation alone. On the facts, the applicant was treated as a resident of the U.A.E. and could claim treaty benefits. Capital gains from transfer of movable assets were taxable only in the State of residence and, for income arising on or after the treaty's operative date in India, were not taxable in India. Dividend and interest income remained taxable in India only at the treaty's concessional source-country rates where the recipient was the beneficial owner and U.A.E. resident. en-us Fri, 23 Dec 1994 00:00:00 +0530 Sat, 21 Nov 2015 22:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175268 For India-U.A.E. treaty purposes, residence was determined by the treaty's nexus and tie-breaker rules, not by actual current taxation alone. On the facts, the applicant was treated as a resident of the U.A.E. and could claim treaty benefits. Capital gains from transfer of movable assets were taxable only in the State of residence and, for income arising on or after the treaty's operative date in India, were not taxable in India. Dividend and interest income remained taxable in India only at the treaty's concessional source-country rates where the recipient was the beneficial owner and U.A.E. resident. Case-Laws Income Tax Fri, 23 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175268