https://www.taxtmi.com/caselaws?id=389605 The Tribunal held in favor of the assessee, a trustee of a tax transparent entity, in a case concerning the India-Netherlands Double Taxation Avoidance Agreement. The Tribunal ruled that the income belonged to tax residents of the Netherlands, entitling the assessee to treaty protection under Article 13. It directed the Assessing Officer to grant the benefit of the treaty, emphasizing interpreting tax treaties based on their objectives rather than literal meanings. en-us Wed, 27 Nov 2019 00:00:00 +0530 Thu, 12 Dec 2019 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389605 The Tribunal held in favor of the assessee, a trustee of a tax transparent entity, in a case concerning the India-Netherlands Double Taxation Avoidance Agreement. The Tribunal ruled that the income belonged to tax residents of the Netherlands, entitling the assessee to treaty protection under Article 13. It directed the Assessing Officer to grant the benefit of the treaty, emphasizing interpreting tax treaties based on their objectives rather than literal meanings. Case-Laws Income Tax Wed, 27 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389605