https://www.taxtmi.com/caselaws?id=470652 Corporate guarantee commission earned by a Mauritius resident was treated as residual income under Article 22 of the India-Mauritius tax treaty because no specific distributive article governed it. Before Article 22(3) became effective, Article 22(1) allocated exclusive taxing rights to the residence State unless the permanent-establishment or fixed-base exception in Article 22(2) applied. The later source-State taxing right could not apply to income from an earlier period. Accordingly, the commission was taxable only in Mauritius, not India, and the transfer-pricing adjustment was deleted. en-us Tue, 25 Mar 2025 00:00:00 +0530 Mon, 03 Aug 2026 19:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470652 Corporate guarantee commission earned by a Mauritius resident was treated as residual income under Article 22 of the India-Mauritius tax treaty because no specific distributive article governed it. Before Article 22(3) became effective, Article 22(1) allocated exclusive taxing rights to the residence State unless the permanent-establishment or fixed-base exception in Article 22(2) applied. The later source-State taxing right could not apply to income from an earlier period. Accordingly, the commission was taxable only in Mauritius, not India, and the transfer-pricing adjustment was deleted. Case-Laws Income Tax Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470652