2019 (8) TMI 157

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....vocate For The Respondent : Mr. Kamal Swahney, Advocate with Mr. Prashant Meharchandani, Advocate and Mr. Abhivadya Sood, Advocate ORDER KRISHNA MURARI, CHIEF JUSTICE (Oral) : Heard learned counsel for the parties. Following substantial question of law arises for adjudication in this appeal:- "Whether, on the facts and in the circumstances of the case, the Hon'ble ITAT ....

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....1) for granting relief of tax, or as the case may be, avoidance of double taxation, then, in relation to the assessee to whom such agreement applies, the provisions of this Act shall apply to the extent they are more beneficial to that assessee". In view of Section 90(2) of the Act and clause 4(b) of Article 12 of the Treaty, the provisions of this Act would stand applicable only where fees for....

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....n avoidance agreement. When that happens, the provisions of such an agreement, with respect to cases to which where they apply, would operate even if inconsistent with the provisions of the Income-tax Act. We approve of the reasoning in the decisions which we have noticed. If it was not the intention of the legislature to make a departure from the general principle of chargeability to tax under se....