JOINT ACCREDITATION SYSTEM OF AUSTRALIA AND NEW ZEALAND Vs. DIRECTOR OF INCOME TAX

JUDGEMENT

(1.) IN the application for advance ruling filed under Section 245Q of the Income -tax Act, 1961 (for short 'the Act'), the following facts are stated:

(2.) HAVING regard to the above facts presented by the applicant, the following questions are formulated in order seek advance ruling:

(3.) IF the answers to the first and third questions are in affirmative, whether the income of the applicant from Royalty or fees for technical service should be taxed in India according to the provisions of Section 115A(1)(b)(AA) or (BB) (relatable to agreements made on or after 1st day of June of 2005) of the Act, in view of the provisions of Article 12(2) of the India -Australia Tax Treaty?