Case Law Details
Case Name : T. Rajkumar & Others Vs UOI & Ors. (Madras High Court)
Appeal Number : Writ Petition Nos.- 17241 to 17243 & 17407 to 17412 of 2015
Date of Judgement/Order : 12/04/2016
Related Assessment Year :
Courts :
All High Courts Madras High Court
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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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