https://www.taxtmi.com/caselaws?id=754522 Article 24 of the India-UAE DTAA expressly includes Abu Dhabi Investment Authority within the term "Government" for UAE, so income derived from India is covered by the treaty exemption available to that sovereign institution. The article also notes that FPI registration, tax residency certificate, PAN, address, and other record particulars supported the entity's identity, making denial of treaty benefit on the basis of a mobile number entry and an internet search result unsustainable. On that basis, the interest income was treated as not taxable in India under the treaty. en-us Mon, 26 Feb 2024 00:00:00 +0530 Tue, 14 Oct 2025 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754522 Article 24 of the India-UAE DTAA expressly includes Abu Dhabi Investment Authority within the term "Government" for UAE, so income derived from India is covered by the treaty exemption available to that sovereign institution. The article also notes that FPI registration, tax residency certificate, PAN, address, and other record particulars supported the entity's identity, making denial of treaty benefit on the basis of a mobile number entry and an internet search result unsustainable. On that basis, the interest income was treated as not taxable in India under the treaty. Case-Laws Income Tax Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754522