https://www.taxtmi.com/caselaws?id=439648 The HC upheld the ITAT's decision, affirming the assessee's entitlement to the benefits of Article 13(4) of the DTAA between India and Singapore. The court found no substantial questions of law in the appeal and rejected the argument that Article 24 should limit the exemption, as the income was taxed in Singapore per certification from Singapore tax authorities, regardless of remittance. The court dismissed the appeal, noting that the certification provided sufficient evidence, aligning with relevant circulars and precedents, and that pending SLP cases did not alter the legal position. en-us Wed, 21 Jun 2023 00:00:00 +0530 Wed, 25 Oct 2023 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439648 The HC upheld the ITAT's decision, affirming the assessee's entitlement to the benefits of Article 13(4) of the DTAA between India and Singapore. The court found no substantial questions of law in the appeal and rejected the argument that Article 24 should limit the exemption, as the income was taxed in Singapore per certification from Singapore tax authorities, regardless of remittance. The court dismissed the appeal, noting that the certification provided sufficient evidence, aligning with relevant circulars and precedents, and that pending SLP cases did not alter the legal position. Case-Laws Income Tax Wed, 21 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439648