EMIRATES FERTILIZER TRADING COMPANY WLL Vs. STATE

JUDGEMENT

(1.) 1. The applicant is a non-resident firm. In this application under Section 245O(1) of the IT Act, 1961 (for short the "Act"), the applicant seeks advance ruling on the following questions :

(2.) In the comments offered by the Director of IT (International Taxation), Mumbai (referred to in this ruling as the "Commissioner"), the fact that the applicant is a non-resident partnership is not disputed nor is the fact that Government of the United Arab Emirates and the Government of the Republic of India entered into a Treaty for the Avoidance of Double Taxation and Prevention of Fiscal Evasion, effective from 22nd Sept., 1993, in issue. What is sought to be contended here is that the applicant is not taxable in UAE and if by virtue of para 3 of Article 13 of the treaty it is not taxed in India, it will lead to a situation of double non-taxation. It is, therefore, pleaded that the applicant be taxed in India under the Act.

(3.) HEARD. Mr. Sunil Agarwal, Addl. Director of IT, who appears for the CIT.