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Tax treaty benefit cannot be denied for Fraud mobile number: ITAT Mumbai
Case Law Details
- Case Name
- Abu Dhabi Investment Authority Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Mumbai
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Abu Dhabi Investment Authority Vs DCIT (ITAT Mumbai)
Abu Dhabi Investment Authority (ADIA) faced a crucial tax dispute with the Income Tax Department in Mumbai. The dispute revolved around the denial of tax treaty benefits under the India-UAE Double Taxation Avoidance Agreement (DTAA) for certain income earned in India during the assessment year 2019-20.
The crux of the matter lay in ADIA’s claim for tax exemption on its income in India under Article 24 of the India-UAE DTAA. The ITAT Mumbai examined whether ADIA qualified as a government entity, thus making its income exempt from Indian...






