https://www.taxtmi.com/caselaws?id=200093 The High Court of Gujarat considered the entitlement of the assessee to relief under the double taxation avoidance agreement. Emphasizing the distinction between tax liability and actual payment, the Court highlighted the importance of the Model Tax Convention of 1992. It ruled that the assessee must demonstrate liability to tax in the foreign country covered by the agreement, not just proof of tax payment. The Court directed the Tribunal to consider evidence from both parties and remanded the matter for reevaluation, instructing a decision based on the additional evidence presented. en-us Fri, 15 Jun 2007 00:00:00 +0530 Tue, 20 Mar 2018 18:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200093 The High Court of Gujarat considered the entitlement of the assessee to relief under the double taxation avoidance agreement. Emphasizing the distinction between tax liability and actual payment, the Court highlighted the importance of the Model Tax Convention of 1992. It ruled that the assessee must demonstrate liability to tax in the foreign country covered by the agreement, not just proof of tax payment. The Court directed the Tribunal to consider evidence from both parties and remanded the matter for reevaluation, instructing a decision based on the additional evidence presented. Case-Laws Income Tax Fri, 15 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200093