CONSOLIDATED INDEX OF ARTICLES IN THE COLUMN OF INTERNATIONAL BCAJ JOURNAL

This column on International Taxation in journal commenced in March 1998. Diverse topics of p border implications have been covered in 67 Articles so far.

Acceding to the request of the readers, it has been thought fit to publish a subject-wise Index of Ar Articles have been classified, primarily based on nature of income, e.g. Business Profits, Royaltie important captions such as Tax Treaties, Transfer Pricing Regulations, E-commerce, and so on. We

Sr. Title of Article Citation of Decision/s Reported No. 1.0 Application to AAR- Maintainability 1.1 Maintainability of Application of a Non- Monte Harris v. CIT (1996) 218 ITR 413 resident Technician before AAR (AAR) & David Kenneth White v. CIT (1998) 231 ITR 464 (AAR)

2.0 Business Profits /Permanent Establishment (PE) 2.1 Taxation of Non-Residents on the profits P-11 of 1995(228 ITR 55) earned in India and Concept of PE Taxability of Retirement Benefits and interest on Non-Resident Non Repatriable (NRNR) Rupee Deposit P-12 of 1995(228 ITR 61)

2.2 Taxability in India of Investment AIGs case- Advance Riling P. No.10 of 1996 Company and Investment Manager (224 ITR 473 (AAR) incorporated in Mauritius investing in India through a Contributory Trust. PEBusiness Profits-Capital Gains

2.2 Taxability in India of Investment AIGs case- Advance Riling P. No.10 of 1996 Company and Investment Manager (224 ITR 473 (AAR) incorporated in Mauritius investing in India through a Contributory Trust. PEBusiness Profits-Capital Gains

2.3 Applicability of MAT provision to a PE Advance Ruling P. No. 14 of 1997, (1998) 100 of a foreign company & Applicability of Taxman 1 (AAR) Article 5 of India-Netherland Treaty

2.4 Meaning of "Industrial & Commercial AEG Telefunken v. Commissioner of IncomeProfits" &" Fees for Technical Services" Tax (233 ITR 129, Karnataka) Article (III) (1) & Sec. 2(1) (viii) of ITA 2.5 Independent Agent - Taxability of Advance Ruling No. 274 of 1996 Remuneration for Services rendered by a US Courier Company

2.6 Profits on sale of air-time by the television channel broadcasted in India from the satellite channel operated from Mauritius

AAR No. 296 of 1996 (TVM v. CIT)

2.7 Business Profits

AAR No. 353 of 1997 Brown & Root Inc v. CIT 237 ITR 156/103 Taxman 515 Al Nisr Publishing v, CIT (1999) 105 Taxman 308 (AAR) AAR No. 358 of 1997

2.8 Independent Agency- Taxability of advertisement revenues received by a UAE publisher through an independent agent in India

2.9 Concept of Permanent establishment in Electronic Commerce (Draft proposal for revision of OECD Commentary)

2.10 Determination of Permanent Advance Ruling No. 24 of 1996 [(1999) Establishment (Fixed Place of Business) Taxman 377 (AAR)]

2.11 Taxability of income from helicopter AAR. No. 308 of India-Australia DTAA services operated in India by a non(1996) resident company - whether taxable u/s.44BBA or u/s. 44BB (Profits of a PE) 2.12 Taxability of payment to foreign P. No 28 of 1999, In re (Aug. 19 1997) 242 company (party to the Joint Venture) for ITR 208 invoices raised by it towards reimbursement of costs incurred by it on employees deputed by it to render services in India (Joint Venture)- whether taxable as business profits? 2.13 Concept of PE in the context of DTAA v. Dy. CIT v. Alcatel, C Bench (Delhi) 47 ITD Domestic Tax Laws & Set-off Provision 275 (1993)

2.14 Computation of Business Profits of a Permanent Establishment- Allocation of Administrative and General Overhead Costs between HO and a PE- Some aspects

2.15 Computation of Business Profits of a Permanent Establishment- Allocation of Administrative and General Overhead Costs between HO and a PE- Some aspects (Continued from BCAJ, March 2001, page 1225) 2.16 "Capital Gains Vs. Business Income" in case of Mauritius-based Private Equity Fund in India

XYZ/ABC Equity Fund v, CIT AAR No. 442/1998 (2001) 116 Taxman 719 (AAR)/250 ITR 194 (AAR)

2.17 Non-Discrimination Article of DTAALower Rate of tax on 'PE" in India

ABN AMRO Bank NV v. Joint Commissioner of Income Tax Spl. Range-3, Calcutta [ITATE Bench-calcutta]

2.18 Non-discrimination in rates of taxation for Non Domestic Companies 2.19 Income from rendering engineering and ground handling services rendered to other airlines exempt under Article 8

Societe General v. CIT (and other appeals) 251 ITR 651 (SC) British Airways Plc. V.DCIT (200) 73 TTJ (Del.) 519

2.20 Royalties or Fees for Included ServicesOutright Purchase of Drawings and Designs

AAR on Article 12 of India - US DTAA

2.21 Taxability of income-tax paid by an Indian party on behalf of a non-resident assessee liable to tax u/s.44BB

CIT v. Oil and Natural Gas commission (2002) 124 Taxman 292 (Raj) CIT v. Schlumberger Sea Co. Inc. (2002) 124 Taxman 358 (Cal.)

2.22 Business Income v. Fees for Technical Services 65 Concept of Agency PE under DTAA as well as under the Income Tax Act, 1961

Installation and commissioning charges payable to foreign machinery supplier -

3.0 Capital Gains 3.1 Taxability in India of Investment Company and Investment Manager incorporated in Mauritius investing in India through a Contributory Trust 3.2 Taxation of Dividend, Interest and Capital Gain in case of resident of UAE 3.3 "Capital Gains Vs. Business Income" in case of Mauritius-based Private Equity Fund in India 4.0 CBDT Circular- Mauritius 4.1 Validity of the CBDT Circular No. 789 dated 13/4/2000 regarding IndiaMauritius Tax Treaty

AIGs case- Advance Riling P. No.10 of 1996 (224 ITR 473 (AAR)

Cyril Pereira's Case (239 ITR 650)

XYZ/ABC Equity Fund v, CIT AAR No. 442/1998 (2001) 116 Taxman 719 (AAR)/250 ITR 194 (AAR)

Shiva Kant Jha and Azadi Bachao Andolan v. Union of India-256 ITR 563 (Delhi HC) Note: This decision is over-ruled by the Supreme Court- [2003[ 263 ITR 706 (for details refer articles in the column titled "Glimpses of Supreme Court Rulings" published in November '03 and December '03) Dieter Eberhard Gustav Von Der Mark v. CIT, (1999) 235 ITR 698 (AAR)

5.0 Director's Fees 5.1 Independent Personnel Services v. Director`s Fees or Fees for Technical Services

6.0 E-Commerce

6.1 Treaty Characterisation of E-Commerce Transactions

6.2 Revised Draft on applicability of Article 5 on Permanent Establishment (PE) in the context of E-Commerce Transaction 6.3 Taxation of E-Commerce Transactions

Proposed changes in the commentary on Articles 5 and 12 of the OECD Model Tax Convention AAR No. 447 of 1998-In the mater of Vance Robert Heefen Advance ruling in the case of VanceRobert Heffern v. CIT (242 ITR 299)

7.0 Foreign Technicians 7.1 Exemption u/s.10 (5B)-Foreign Technician- Whether the employer should be an Indian concern 7.2 Taxation of Foreign Technician u/s.10(5B)-Meanings of the terms Technician,Employer and Information Technology

8.0 Independent Personal Services 8.1 Independent Personnel Services v. Director`s Fees or Fees for Technical Services 8.2 Elimination of Article 14 on Independent Personal Services from the OECD Model Tax Convention -Impact thereof 8.3 Elimination of Article 14 on Independent Personal Services from the OECD Model Tax Convention -Impact thereof ( In continuation to the above Article)

Dieter Eberhard Gustav Von Der Mark v. CIT, (1999) 235 ITR 698 (AAR)

8.4 Taxation of Services of Foreign Professionals in India

Clifford Chance, UK v/s. Dy. CIT, Circle 2(6), Mumbai- ITA No. 1237/Mumbai/20018 and 1238/Mumbai/20018

9.0 Investment Income 9.1 Taxation of Non-Residents on the profits P-11 of 1995(228 ITR 55) earned in India and Concept of PE Taxability of Retirement Benefits and interest on Non-Resident Non Repatriable (NRNR) Rupee Deposit P-12 of 1995(228 ITR 61)

9.2 Taxation of Income from Investment and Loans in India of a Mauritius based company 9.3 Taxability of Investments income in India & Foreign Country of a Returning Indian 9.4 Taxation of Dividend, Interest and Capital Gain in case of resident of UAE 10.0 Miscellenous-Recent Development 10.1 International Taxation - Recent Developments in India

DLJMB Mauritius Investment Company v. CIT (1997) 228 ITR 268 (AAR) Advance Ruling P-5 of 1995 (223 ITR 379)(AAR) Cyril Pereira's Case (239 ITR 650)

- Transfer Pricing Guidelines; - Residential Status of Mauritius based entities under India-Mauritius DTAC; Rules regarding Mutual Agreement Procedure (MAP); Constitution of ' Emerging Issues Task Force on Non-Resident Taxation"- Vijay Mathur Committee

11.0 Non-Discrimination

11.1 Non-Discrimination Article of DTAALower Rate of tax on 'PE" in India

ABN AMRO Bank NV v. Joint Commissioner of Income Tax Spl. Range-3, Calcutta [ITATE Bench-Calcutta]

11.2 Non-discrimination in rates of taxation for Non Domestic Companies

Societe General v. CIT (and other appeals) 251 ITR 651 (SC)

12.0 Royalties and Fees for Technical Services 12.1 Royalties and Fees for Technical P. No. 13 of 1995 (228 ITR-487) (AAR) Services Vs. Business Income Bechtels Ruling

12.2 Taxability of Fees for Technical Services Steffen, Robertson and Kirsten Consulting Engineers and Scientists v. CIT, (1998) 203 ITR 206 (AAR)

12.3 Taxability of Services rendered by a UK Advance Ruling P-6 of 1995 (100 Taxman 26) company as Royalties and FFTS under ITA 12.4 Meaning of "Industrial & Commercial AEG Telefunken v. Commissioner of IncomeProfits" &" Fees for Technical Services" Tax (233 ITR 129, Karnataka) Article (III) (1) & Sec. 2(1) (viii) of ITA 12.5 Independent Personnel Services v. Director`s Fees or Fees for Technical Services Dieter Eberhard Gustav Von Der Mark v. CIT, (1999) 235 ITR 698 (AAR)

12.5 Independent Personnel Services v. Director`s Fees or Fees for Technical Services

Dieter Eberhard Gustav Von Der Mark v. CIT, (1999) 235 ITR 698 (AAR)

12.6 Taxability of Contribution received by an DECTA v, CIT (237 ITR 190) AAR No. 271 organisation set-up by the British of 1996 Government in India toa ssist exporters in India 12.7 Payments for use of CPU in USA Whether Royalty? P. No. 30 of 1999 In Re. 238 ITR 296 (AAR)

12.8 Royalty v. Fees for Technical Services & TVS Suzuki Ltd V. ITO (2003) 73 ITD 91 Supremacy of the DTAA Provisions (Mad)

12.9 Payment for Design and Engineering charges-whether constitutes Royalty?

CIT v. Neyveli Lignite Engineering Corporation Ltd. 234 ITR 459 (Madras)

12.10 Litmus test of the meaning of the terms Modern Threads (India) Ltd. V Dy. CIT Royalty and Fees for Technical (Assessment) (2000) 243 ITR (AT) 60 (ITATservices under DTAA between India and Jaipur) Italy

12.11 Income from rendering engineering and ground handling services rendered to other airlines exempt under Article 8

British Airways Plc. V.DCIT (200) 73 TTJ (Del.) 519

12.12 Royalties or Fees for Included ServicesOutright Purchase of Drawings and Designs

AAR on Article 12 of India - US DTAA

12.13 Taxation of Services of Foreign Professionals in India

Clifford Chance, UK v/s. Dy. CIT, Circle 2(6), Mumbai- ITA No. 1237/Mumbai/20018 and 1238/Mumbai/20018

12.14 Taxability of payment for Installation and Dy. Cit v. ITC Limited [2002] 82 ITD 239 Commissioning of Machines as FFTS (Kolkata)

12.15 Taxability of income-tax paid by an Indian party on behalf of a non-resident assessee liable to tax u/s.44BB

CIT v. Oil and Natural Gas commission (2002) 124 Taxman 292 (Raj) CIT v. Schlumberger Sea Co. Inc. (2002) 124 Taxman 358 (Cal.)

12.16 Business Income v. Fees for Technical Serivces

Installation and commissioning charges payable to foreign machinery supplier

12.17 Technical Fees in terms of India-UK DTAA v/s. "Fees for Technical service u/s 9(i)(vii) of ITA

Merchant Banking & Other prof. Fees in connection with GDR issue by an Indian Co.

12.18 Case Study on Taxability of Payment for Telecom Software

13.0 Salaries 13.1 Taxation of ESOP's under Income from Salaries

Authority for Advance Ruling P. No 15 of 1998 (1999), 102 Taxman 74

13.2 Accommodation and Meals provided to a Saipem Spa v. ITO (2001) 76 ITD 101 (Delhi) Foreign Oil Rig Technician at work site- (SB) whether constitute taxable perquisite u/s. 17(2) of the ITA

14.0 Tax Status 14.1 Tax status of an unincorporated consortium (Joint Venture)-whether taxable as an AOP?

AAR No. 469 of 1999

15.0 Tax Treaties 15.1 Salient features of India-Jordan Tax Treaty 15.2 An overview of recent Indian Tax Treaties (Part I)

Article 2,4,5,8,12,13,14,21,22,23,24,27 and 29 of India - Jordan DTAA A comparitive study- including comparision with UN and OECD Model

15.3 An overview of recent Indian Tax Treaties (Part II)

A comparitive study- including comparision with UN and OECD Model

15.4 An overview of recent Indian Tax Treaties (Part III)

A comparitive study- including comparision with UN and OECD Model

15.5 An overview of recent Indian Tax Treaties (Part IV)

A comparitive study- including comparision with UN and OECD Model

15.6 An overview of recent Indian Tax Treaties (Part V)

A comparitive study- including comparision with UN and OECD Model

15.7 An overview of recent Indian Tax Treaties (Part VI)

A comparitive study- including comparision with UN and OECD Model

16.0 TDS 16.1 Domestic Provisions v. DTAA in case of ITO (TDS), City III, Mumbai vs. Poysha rate for TDS industrial Co. Ltd. (unreported) ITST SMC-IV Bench Mumbai-ITA No. 2756/Bom./1993

16.2 Applicability of provisions of TDS on Usance Interest on Foreign Letters of Credit

Vijay Ship Breaking Corporation v. Dy. CIT (ITA No. 237/Rjt/2000;A.Y. 1995-96)[Citation; (2002) 76 TTJ 169 (Rajkot)] (Note: Tribunal Decision has been reversed in " CIT v.Vijay Ship Breaking Corporation (2003) 261 ITR 113 (Guj)") -

17.0 Transfer Pricing Regulations 17.1 An overview of Transfer Pricing Regulations in Developed Countries

17.1 An overview of Transfer Pricing Regulations in Developed Countries

17.2 International Transfer Pricing Regulations

Uniao Metalo-Mechanaicia LDA (UMM) v. The Secretary of State for Tax Affairs (Reported in International Tax Law Reports136, Oct/Nov 1998)-Supreme Administration Tribunal, Lisbon (Portugal)

18.0 Treaty Override 18.1 Treaty v. Domestic Tax Provision

CIT v. Visakhapatnam Port (1983) 144 ITR 146 (A.P.)

18.2 Domestic Provisions v. DTAA in case of ITO (TDS), City III, Mumbai vs. Poysha rate for TDS industrial Co. Ltd. (unreported) ITST SMC-IV Bench Mumbai-ITA No. 2756/Bom./1993

19.0 UN MC 19.1 Changes made in UN Model Income and Capital Tax Convention, 2001 19.2 Changes made in UN Model Income and Capital Tax Convention, 2001 The UN Model Tax Convention, 2001 19.3 vis--vis OECD Model Convention

UMN OF INTERNATIONAL TAXATION) L

1998. Diverse topics of professional interest having cross

subject-wise Index of Articles published so far. The Business Profits, Royalties etc. as also on the basis of -commerce, and so on. We hope that the readers would

Treaty/Articles/Provisio Month/Year ns S.10(5B) of ITA, Notif. No. S.O. 569 (E) dated 27/07/119 (203 ITR (St) 56) and Interpretation of S.245N,245Q and 245 R of ITA June, 1998

Page Nos.

229-232

1)India -Singapore DTAA (Article 5&7) 2) India- USA DTAA Taxability of IRA Funds, Sec. 6(6) of Income Tax Act, 1961 (ITA), Notification No. S.O.653(E) 1992- ITR (St) 174 dated August 31,1992 India-Mauritius DTAA (Article 5,7,10,13)

April, 1998

25-27

August, 1998

427-430

August, 1998 Sec. 161 & 164 of ITA

427-430

India- Netherlands Sept, 1998 (Article7 ),Sec.115JA of ITA, Commr. Of Inland Revenue Vs. Rossminister Ltd (52 TC 160, 209) India-Germany DTAA

531533

December, 1998 813-814

India-USA DTAA (Article 5 & 7) Sec. 9(1) (i) 8 S. 245R (2) of ITA, A.A.R. No. 269 of 1996 (unreported) India-Mauritius DTAA (Article-1,2,3,5&7) CBDT Cir. No. 742 dtd. 2/5/96

January, 1999

907-910

March, 1999

1125-1131

India-USA DTAA (Article 5 & 7)

May, 1999

127-129

India-UAE DTAA August, 1999 (Article 5 & 7), Sec. 9 (i) of ITA

327-330

Articles 5 of OECD Model Commentary

November, 1999 617-619

India-Netherlands (Article December, 1999 717-718 5&7), Sec. 90(2) of ITA, Circular No. 333 dated 2/4/2002 and CIT Vs. Visakhapatnam Port Trust (1983) 144 ITR 146/15 Taxman 72 India-Australia DTAA (Article-15), Sec. 44BB, 44BBA March, 2000 981-984

India-USA DTAA April, 2000 (Article 5,7,12)& MOU between India and USA, Sec. 9 of ITA & . Carborandum Co. V. CIT (108 ITR 335) (SC) India - France DTAA October, 2000 (Article 16) Sec. 9(i), 90, 44D, 70, 115A & 263 of ITA & S 20 of Sale of Goods Act. Article 7 of Model March, 2001 Convention, Sec. 44B,44BB,44BBA,44BB B,44C, 44D,172, Rule 10, Circular No. 23 dtd. 23/7/1969, Cir. 649 dtd. 13/3/93 & Cir. 742 dtd. 2/5/96 & Review of Various Treaties

45-48

645-649

1201-1205

India-Sweden DTAA

April, 2001

45-50

India-Mauritius DTAA July, 2001 (Article 5, 7 & 13) & Sec. 4,5,8,10 of Mauritius Income Tax Act.

415-420

India-Netherlands DTAA September, 2001 667-675 (Article 4,21,24,26,12), Article 21 of India-Japan DTAA, Article 26 of India-France DTAA, Article 12 of Indian Constitution, Sec. 2(26), 2(23A), 2(9), 44, 90(2) & 245S of ITA Article 26 of DTAA November, 2001 951-952 between India & France India - UK DTAA January, 2002 1205-1211 (Article 7,8) Sec. 44BBA,44C 90, 254 of ITA & Rule 10 of IT Rules, 1962 Article 12 of India-US DTAA ,Sec. 32 of ITA February, 2002 13531356

Sec. 44BB of ITA

December, 2002 1159-1161

Sec. 9(i),(vii) of ITA, August, 2003 India-UK DTAA (Article 13(5)) Sec. 9(1)(i) of ITA, Circular No, 23 dated 23/7/69 & AAR.No. 296 of 1996 (TVM v. CIT) 237 ITR 230 India-Mauritius DTAA (Article 5,7,10,13) Sec. 161 & 164 of ITA India-UAE DTAA (Article 4,10 & 11) August, 1998

551-554

December, 2003 305 to 309

427-430

July, 1999

228-231 and 242 415-420

India-Mauritius DTAA July, 2001 (Article 5, 7 & 13) & Sec. 4,5,8,10 of Mauritius Income Tax Act. India Mauritius DTAA August, 2002 (Article 13) Cir. 789/13-400 Sec. 90, 119 of ITA, Cir.No. 682 /30-3-94

597-601

India - Germany DTAA ( April, 1999 Article12,14 and16) & Sec. 195 of ITA

27-30

Technical Advisory Group (TAG) of OECD Committee on Fiscal Affairs document on treaty characterisation Articles 5 of OECD

June, 2000

245-254

July, 2000

345-348

(Article 5 & 12 of OECD) December, 2001 1079-1090

Sec. 10(5B),6(1), 2(30) of February, 2000 895-896 ITA, & Notification 569 (E) in 203 ITR (ST) 56 dated 27/7/93 Sec. 10(5B) of ITA, September, 2000 535-537

India - Germany DTAA ( April, 1999 Article12,14 and16) & Sec. 195 of ITA Article 7,14 of OECD MC Article 7,14 of OECD MC

27-30

November, 2000 745-749

December, 2000 857-859

Article 5,7, 13,15 of India June, 2002 - UK DTAA , Article 12 of US DTAA, Article14(1)(b) of Australia DTAA, Sec. 9(i) (vii),44AB, 176 (3A), 176 (4), 90(2), 234A, 234B, 234C of ITA 1)India -Singapore DTAA (Article 5&7) 2) India- USA DTAA Taxability of IRA Funds, Sec. 6(6) of Income Tax Act, 1961 (ITA), Notification No. S.O.653(E) 1992- ITR (St) 174 dated August 31,1992 India-Mauritius DTAA (Article 4,11,13&22) & Sec. 245 R(2) of ITA Sec.6(1) of ITA May, 1998 April, 1998

327 to 338

25-27

125-128

November, 1998 715-717

India-UAE DTAA (Article 4,10 & 11)

July, 1999

228-231 and 242

CBDT Inst. No. 3/2003 July, 2003 dtd. 20.5.03 (216 ITR (st) 51), CBDT Cir.No. 1/2003 Dtd. 10/2/2003 (260 ITR (st) 245), Rules. 44G & 71 of IT (Amend) Rules 2002 notified on 6/2/2003

425-427

India-Netherlands DTAA September, 2001 667-675 (Article 4,21,24,26,12), Article 21 of India-Japan DTAA, Article 26 of India-France DTAA, Article 12 of Indian Constitution, Sec. 2(26), 2(23A), 2(9), 44, 90(2) & 245S of ITA Article 26 of DTAA November, 2001 951-952 between India & France

India- France DTAA March, 1998 (Articles 4,5,7,13& Protocol ) Sec. 9(vi), (vii), S.28 to 44C, 57, 90(2), 115A and 195(2) of ITA

1080-1082

Applicability of DTAA July, 1998 with South Africa with reference to cases prior to signing of DTAA

307-308

India-U.K DTAA (Article October, 1998 622-627 7,13&26), Sec. 9(1)(vi), (vii), Sec.115A, 44 D of ITA India-Germany DTAA December, 1998 813-814

India - Germany DTAA ( April, 1999 Article12,14 and16) & Sec. 195 of ITA

27-30

India - Germany DTAA ( April, 1999 Article12,14 and16) & Sec. 195 of ITA

27-30

India-UK DTAA (Article - September, 1999 423-424 13)

India-USA DTAA (Article 5,7,12(3)(a) &(b)), Sec. 9 (i)(vi) & (vii) of ITA

October, 1999

529-531

India-Austria DTAA May, 2000 (Article 3,6,7,8) Sec. 9(1) (v) & (vii), 195,201,201(1A) of ITA

149-154

Sec. 9(i)(vi) and (vii) of ITA

January, 2001

971-973

India-Italy DTAA (Article June, 2001 7,13) Sec. 9(i)(vi), S. 195(2)

287-296

India - UK DTAA (Article 7,8) Sec. 44BBA,44C 90, 254 of ITA & Rule 10 of IT Rules, 1962

January, 2002

1205-1211

Article 12 of India-US DTAA ,Sec. 32 of ITA

February, 2002

13531356

Article 5,7, 13,15 of India June, 2002 - UK DTAA , Article 12 of US DTAA, Article14(1)(b) of Australia DTAA, Sec. 9(i) (vii),44AB, 176 (3A), 176 (4), 90(2), 234A, 234B, 234C of ITA

327 to 338

India-France DTAA November, 2002 1029-1034 (Article 5,7,12,13,30) and Interpretation of paragraph 7 of the protocol to the Treaty, India-U.K DTAA (Article 13), India-Switzerland DTAA (Article 12) & India-USA DTAA (Article 12)

Sec. 44BB of ITA

December, 2002 1159-1161

Sec. 9(i),(vii) of ITA, August, 2003 India-UK DTAA (Article 13(5))

551-554

Sec. 9(i)(vii), S. 195 of October, 2003 ITA, Article 13 of India UK DTAA.

49 to 52

Article 12(3) of IndiaUSA DTAA, Sec. 9(1)(vi) of ITA, Lucent Technologies, USA, ITA No, 114 & 115 (Bang)/2002 January, 2004 India-U.S.A DTAA February, 1999

411 to 412

1035-1036

Sec. 17 (2) of ITA CBDT August, 2001 cir 5/6-9/50 13(lxxvi) - 5 1/8/55

547-550

Sec. 86 ,167 B Sec. 2(31) February, 2001 (v) & Sec. 44BBB of ITA ,N.V. Jan De Nul V. CIT, (AAR No. 427 of 1998236 ITR 489) 241 ITR 69 January, 2000

1079-1081

799-804

Comparison of IndiaUkraines, Austria & Ireland DTAAs (Article 4,5)

January, 2003

1287-1289

Comparison of IndiaUkraines, Austria & Ireland DTAAs (Article 5,6,7,8,9) Comparison of IndiaUkraines, Austria & Ireland DTAAs (Article 10,11,12) Comparison of IndiaUkraines, Austria & Ireland DTAAs (Article 13,14,,15,16,22 & 23)

February, 2003

1413-1417

March, 2003

1542-1545

April, 2003

41-46

Comparison of IndiaUkraines, Austria & Ireland DTAAs (Article 17,18,19,20)

May, 2003

161-164

Comparison of IndiaJune, 2003 Ukraines, Austria & Ireland DTAA(Article 21,24,25,26,27, 28,29,31)

293-296

DTAA with Germany, May, 2002 UK, Sec. 2 (37A) (iii), 90 (2) of ITA, CBDT Cir. No. 333/2-4-82, Cir. No.728/30-10-95 & Cir. No. 740/17-4-96 DTAA with UK, Singapore, Belgium, UAE, USA, Cyprus & Germany, Sec. 2(28 A),9(i)(v),Sec. 40 (a) (i), and195 (1) of ITA DTAA with USA, UK, Canada, Germany October, 2002

195-197

907-910

October, 2001

815-823

DTAA with USA, UK, Canada, Germany

October, 2001

815-823

Article 57 of Corporate Tax Code of Portugal

September, 2002 775-778

India-German DTAA (Article 8), Sec. 4,5,9(1) & 90 of ITA

August, 2000

423-426

DTAA with Germany, May, 2002 UK, Sec. 2 (37A) (iii), 90 (2) of ITA, CBDT Cir. No. 333/2-4-82, Cir. No.728/30-10-95 & Cir. No. 740/17-4-96

195-197

Article 1 to Article 9

March,2002

1485 1489 47-54 545-547 and 553

Article 10 to Article 29

April, 2002

February, 2004