Revenue's Appeal Fails: Omani Dividend Income Exempt Under Article 25 DTAA and Article 8 (bis) Omani Tax Laws.

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....Income taxable in India - dividend income earned by the assessee - such income is exempted under Omani Tax Laws - Appellant (Revenue) has not been able to demonstrate as to why the provisions contained in Article 25 of DTAA and Article 8 (bis) of the Omani Tax Laws would not be applicable and, consequently, we hold that the appeals have no substance - SC....