Section 94-A(1) is Constitutional Valid : Madras High Court

Country with whom India has DTAA can be notified as Notified Jurisdictional Area u/s 94A

Brief of the case:

• The Hon’ble Madras High court in the above cited case held that central govt can notify a country as notified jurisdictional area u/s 94A inspite of the fact that there exist a Double Tax Avoidance Agreement provided the DTAA is not serving the intended purpose for which it was entered into. It is because 90(1), which empowers the Central Government to enter into an Agreement with the Government of a foreign country and Section 94A , which empowers the Central Government to specify any country as a notified jurisdictional area.

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