https://www.taxtmi.com/caselaws?id=762266 A UAE resident selling mutual fund units can claim India-UAE DTAA relief even if no tax was actually paid or payable in the UAE on that income. Section 90 permits treaty relief where the treaty applies to residents of the contracting states, and Article 4 links residence to liability to tax by reason of domicile, residence, management, incorporation or a similar criterion. Actual tax payment in the other state is not a condition precedent for treaty protection. On these facts, the taxpayer's UAE residency and the treaty allocation of taxing rights brought the capital gains within Article 13(5), so the gains were not taxable in India under the treaty. en-us Wed, 23 Oct 2024 00:00:00 +0530 Wed, 27 Nov 2024 14:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762266 A UAE resident selling mutual fund units can claim India-UAE DTAA relief even if no tax was actually paid or payable in the UAE on that income. Section 90 permits treaty relief where the treaty applies to residents of the contracting states, and Article 4 links residence to liability to tax by reason of domicile, residence, management, incorporation or a similar criterion. Actual tax payment in the other state is not a condition precedent for treaty protection. On these facts, the taxpayer's UAE residency and the treaty allocation of taxing rights brought the capital gains within Article 13(5), so the gains were not taxable in India under the treaty. Case-Laws Income Tax Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762266