2015 (1) TMI 239

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..... ch is to be found in the DTAA between India and USA read with the memorandum of understanding connected therewith, has been incorporated into Indo-Netherlands convention by way of amendment on 30.08.1999, by notification No. S.O. 693 (E) - it is evident that the Authority for Advance Rulings had not considered the amendment – thus, the Ruling cannot stand – thus, it is set aside and the matter is .....

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..... be looked into while construing the Indo-Netherlands Double Taxation Avoidance Convention. The learned counsel for the petitioner had also raised the plea that the memorandum of understanding concerning fees for included services referred in Article 12(4) of the Indo-USA DTAA concerning the expression? make available? was also not considered by the Authority for Advance Rulings. It was submitted t .....

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..... 9, by notification No. S.O. 693 (E) [reported in (1999) 239 ITR (Stat) 56]. It is evident that the Authority for Advance Rulings had not considered the said amendment. 3. In these circumstances, the impugned Ruling cannot stand. The same is set aside and the matter is remitted to the Authority for Advance Rulings to consider the entire matter afresh uninfluenced by any observations made in the .....

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