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Unilateral amendment in DTAA is prohibited: Delhi HC
Case Law Details
- Case Name
- DIT Vs New Skies Satellite BV. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07 to 2009-10
- Courts
- All High Courts, Delhi High Court
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Brief of the Case
Delhi High Court held In the case of DIT vs. New Skies Satellite BV that the Vienna Convention on the Law of Treaties, 1969 (VCLT) is universally accepted as authoritatively laying down the principles governing the law of treaties. Article 39 therein states the general rule regarding the amendment of treaties and provides that a treaty may be amended by agreement between the parties. The rules laid down in Part II of the VCLT that these rules apply to such an agreement except insofar as the treaty may otherwise provide. This provision therefore clearly states that an amendmen...
