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    <title>2009 (11) TMI 21 - DELHI HIGH COURT</title>
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    <description>The court dismissed the petition, affirming the constitutionality of the Central Government&#039;s power to enter into Double Taxation Avoidance Agreements (DTAA) and other treaties without requiring specific parliamentary approval. The court held that executive actions must comply with constitutional provisions and reiterated that treaties do not need to be placed before Parliament unless they impact justiciable rights or domestic law. The respondents acknowledged the need for governmental actions to align with the Constitution, leading to the dismissal of the petition based on legal precedents established in previous Supreme Court judgments.</description>
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      <title>2009 (11) TMI 21 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=34981</link>
      <description>The court dismissed the petition, affirming the constitutionality of the Central Government&#039;s power to enter into Double Taxation Avoidance Agreements (DTAA) and other treaties without requiring specific parliamentary approval. The court held that executive actions must comply with constitutional provisions and reiterated that treaties do not need to be placed before Parliament unless they impact justiciable rights or domestic law. The respondents acknowledged the need for governmental actions to align with the Constitution, leading to the dismissal of the petition based on legal precedents established in previous Supreme Court judgments.</description>
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      <pubDate>Wed, 11 Nov 2009 00:00:00 +0530</pubDate>
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