https://www.taxtmi.com/caselaws?id=429345 A UK-based fiscally transparent LLP was treated as eligible for India-UK DTAA benefits where the relevant Indian-engagement income was taxed in the UK in the hands of its partners. The Tribunal applied the principle that treaty entitlement depends on whether the income is subject to tax in the residence State, not on whether the partnership entity itself is directly assessed there. Following earlier coordinate bench rulings and noting no contrary authority, it held that treaty protection could not be denied merely because the LLP was transparent. The disallowance of DTAA relief was therefore unsustainable. en-us Thu, 20 Oct 2022 00:00:00 +0530 Mon, 23 Jan 2023 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429345 A UK-based fiscally transparent LLP was treated as eligible for India-UK DTAA benefits where the relevant Indian-engagement income was taxed in the UK in the hands of its partners. The Tribunal applied the principle that treaty entitlement depends on whether the income is subject to tax in the residence State, not on whether the partnership entity itself is directly assessed there. Following earlier coordinate bench rulings and noting no contrary authority, it held that treaty protection could not be denied merely because the LLP was transparent. The disallowance of DTAA relief was therefore unsustainable. Case-Laws Income Tax Thu, 20 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429345