https://www.taxtmi.com/caselaws?id=384706 Section 90(2) gives overriding effect to a tax treaty where it is more beneficial than the Income-tax Act, and Article 24(2) of the India-Japan DTAA prohibits less favourable taxation of a permanent establishment than that applied to comparable domestic enterprises. On that basis, a Japanese enterprise's Indian permanent establishment could not be taxed at a higher rate merely because it was not a domestic company; it had to receive the same rate as a domestic company carrying on similar activities. en-us Wed, 07 Aug 2019 00:00:00 +0530 Tue, 20 Aug 2019 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384706 Section 90(2) gives overriding effect to a tax treaty where it is more beneficial than the Income-tax Act, and Article 24(2) of the India-Japan DTAA prohibits less favourable taxation of a permanent establishment than that applied to comparable domestic enterprises. On that basis, a Japanese enterprise's Indian permanent establishment could not be taxed at a higher rate merely because it was not a domestic company; it had to receive the same rate as a domestic company carrying on similar activities. Case-Laws Income Tax Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384706