MR. S. MOHAN Vs. DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION)

JUDGEMENT

(1.) THE facts giving rise to this application are as follows:

(2.) THE applicant's claim is based on the Double Taxation Avoidance Agreement which in the instant case is the Indo -Norway DTAA notified on 9th September, 1987. The taxability of income from employment is covered by Article 16 of the said Agreement which reads as follows:

(3.) ANOTHER contention raised by the counsel for the applicant is based on the order of this Authority under Section 245R(2) in the same case of British Gas (I) Pvt. Limited : 285 ITR 218. The following observations towards the end of the order have been referred to: