https://www.taxtmi.com/caselaws?id=281289 The Bombay High Court dismissed the appeal, upholding the decision not to interfere with the case. The court relied on the Delhi High Court's judgment in a similar matter involving the same foreign-based company, emphasizing the importance of respecting international agreements and the limitations of domestic legislative changes in the context of tax treaties. The court highlighted that unilateral legislative amendments do not automatically impact international treaties and must be explicitly incorporated into agreements, supporting the principle that mere changes in domestic law do not override provisions of Double Tax Avoidance Agreements. en-us Tue, 05 Feb 2019 00:00:00 +0530 Tue, 11 Jun 2019 19:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281289 The Bombay High Court dismissed the appeal, upholding the decision not to interfere with the case. The court relied on the Delhi High Court's judgment in a similar matter involving the same foreign-based company, emphasizing the importance of respecting international agreements and the limitations of domestic legislative changes in the context of tax treaties. The court highlighted that unilateral legislative amendments do not automatically impact international treaties and must be explicitly incorporated into agreements, supporting the principle that mere changes in domestic law do not override provisions of Double Tax Avoidance Agreements. Case-Laws Income Tax Tue, 05 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281289