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2013 (1) TMI 1053

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....me Tax Appeal (L) No. 1362 of 2012 - -<br>Income Tax<br>J.P. Devadhar And M.S. Sanklecha, JJ. For the Appellant : Mr. Tejveer Singh. For the Respondent : None. ORDER PC: Objection waive....

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....t, 1961 and under Article 12 of the double Taxation Avoidance Agreement between India and Germany (DTAA)? b) Whether the Tribunal&#39;s decision should be vacated in view of the specific Expl....