1999 (1) TMI 6

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....T Act, 1961 ("Act"). The facts and circumstances and the proposed question are identical in all these applications. In fact, the Tribunal has disposed of all the applications under s. 256(1) by a common order. We have, therefore, taken up these applications for hearing together. The question of law proposed to be referred to this Court for opinion is as under : "Whether, on the facts and in ....

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....reas, there is a categorical findings of the Tribunal to the effect that the services were rendered in France. Our attention was drawn by Mr. Vyas to art. XIV(1) of the DTAA between India and France which reads as under : "Art. XIV(1). Subject to the provisions of art. XII of salaries, wages or other similar remuneration for services as an employee performed in one of the contracting states by ....

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....the question is self-evident. 3. We have carefully considered the rival submissions and perused the order of the Tribunal. There is a clear finding of the Tribunal that the services were rendered in France. The Tribunal has categorically observed that it was never the case of the Revenue that the payments in question were for the services rendered in India. That being so, under art. XIV(1) of t....