Supreme Court of India
Principal Commissioner of Income Tax-10 v. M/s Krishak Bharti Cooperative Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that the appeals have no substance and deserve to be dismissed which are hereby dismissed.
Judgment, page 11
From the headnote
Issue for consideration: Whether the dividend income earned by the assessee is taxable, although exempted under Om ani Tax Laws to entitle the assessee to the benefits of the Double Taxation Avoidance Agreement (DTAA) between India and Oman. Income Tax – DTAA and Omani Tax Laws – Benefit to t he assessee under: Held: clarification letter dated 11.12.2000 (interpret ing the provisions contained in Article 8 and Article 8 (bis) of the Omani Tax Laws) addressed by the Secretary General for Taxati on, Sultanate of Oman, Ministry of Finance was issued which state d the dividend distributed by all
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