https://www.taxtmi.com/caselaws?id=57379 Under the India-Germany DTAA, the same previous-year period was treated as governing both residence and taxability, because Articles II(1)(g) and XII(3) were read together to avoid an anomalous result. On that reading, where the assessee's stay in India in the relevant calendar year did not exceed 183 days and the German previous year was the calendar year, the assessee was treated as resident in Germany for treaty purposes and not taxable in India on that basis. The revision under section 263 of the Income-tax Act, 1961 was described as unsustainable on those facts. en-us Mon, 28 Nov 1983 00:00:00 +0530 Thu, 09 Dec 2010 18:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57379 Under the India-Germany DTAA, the same previous-year period was treated as governing both residence and taxability, because Articles II(1)(g) and XII(3) were read together to avoid an anomalous result. On that reading, where the assessee's stay in India in the relevant calendar year did not exceed 183 days and the German previous year was the calendar year, the assessee was treated as resident in Germany for treaty purposes and not taxable in India on that basis. The revision under section 263 of the Income-tax Act, 1961 was described as unsustainable on those facts. Case-Laws Income Tax Mon, 28 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57379