Parliament cannot amend international instruments/ Treaty unilaterally

Pronounced by HMJ S. Ravindra Bhat & HMJ R. K. Gauba. The Appeals were successfully argued by Mr. M. S. Syali, Senior Advocate, Mayank Nagi and Bhawna Bakshi Advocates for the Respondent / Assessee. Appellant / IT Department was represented by Mr. Rohit Madan, Sr. Standing Counsel with Ruchir Bhatia and Akash Vajpai. Importance The decision is of importance on the following two propositions of law: (i) Whether by a unilateral amendment in the Income Tax Act, an interpretation of the same term in the Double Taxation Avoidance Agreement can be changed? (ii) Whether by merely...