https://www.taxtmi.com/caselaws?id=798842 Article 11 of the India-Ireland Double Taxation Avoidance Agreement limits Indian tax on interest paid to an eligible Irish resident to 10% of gross interest, including interest on an income-tax refund. Section 90(2) of the Income-tax Act permits application of that treaty rate where it is more beneficial than domestic law. Tax deducted at source credit requires verification of whether credit was previously granted and, if not, must be allowed to the extent eligible under law. The treaty limitation therefore governs refund-interest taxation, while the withholding-credit claim remains subject to factual verification. en-us Thu, 10 Sep 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798842 Article 11 of the India-Ireland Double Taxation Avoidance Agreement limits Indian tax on interest paid to an eligible Irish resident to 10% of gross interest, including interest on an income-tax refund. Section 90(2) of the Income-tax Act permits application of that treaty rate where it is more beneficial than domestic law. Tax deducted at source credit requires verification of whether credit was previously granted and, if not, must be allowed to the extent eligible under law. The treaty limitation therefore governs refund-interest taxation, while the withholding-credit claim remains subject to factual verification. Case-Laws Income Tax Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798842