No separate notification necessary for application of DTAA’s provisions

Apollo Tyres Ltd. Vs CIT (Karnataka High Court) The case of Apollo Tyres Ltd. vs CIT before the Karnataka High Court delves into the intricacies of Double Taxation Avoidance Agreements (DTAA) and the necessity of notifications for their provisions. In this matter concerning Assessment Years 2015-2016 and 2016-2017, the petitioner, Apollo Tyres Ltd., challenges the order of the Commissioner of Income Tax (International Taxation) [CIT (IT)], Bangalore. Background: The central issue revolves around whether a separate notification by the Central Government is required to enforce a subsequent Trea...