DTAA cannot be overridden by a unilateral legislative amendment by one Country

Advertisement CIT (IT)­ Vs Reliance Infocomm Ltd (Bombay High Court) Mere amendments in the Act would not over­ride the provisions of Double Tax Avoidance Agreement (DTAA). It was held that: on a final note, India’s change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in which such change in position can be relevant is if such change is incorporated into the agreement itself and not otherwise. A change in nature of amendments noted held and observed as under:­ executive position ...