A Tax & Corporate Laws Daily
ADIT vs. M/s Clifford Chance (ITAT Mumbai Special Bench)
<> May 14, 2013 at 10:42 am
Reaction (for sharing own thoughts):
On the first blush, one would urge that, in none’s (legal pundits being no exception) considered opinion, the view taken by the ITAT, could conceivably be rightly assailed or logically faulted to be without substance or merits in law. For, it is seen to be prima facie strictly within the four corners / parameters of the applicable rules of jurisprudence; especially, having been based upon the commonly acceptable /accepted understanding of the concept of “extra-territorial jurisdiction “, within the meaning of its origin being the “common law”.
The fact that the Revenue /tax authorities, or any other governmental authority, in any other country, in the course of administration of any of its fiscal or other laws are increasingly accustomed to taking a different view ought not to, in one’s longstanding conviction, be taken for guidance or relied on as a justification; or be a influencing factor for questioning the right direction the ITAT has chosen to take and follow.
In short, what ought not to be forgotten or sidetracked is, – the fundamental principle that any domestic enactment (a man-made law), in order to be successfully enforceable / properly enforced, more so in a global environment, must stand the ultimate wholesome tests namely, :
whether or not any such highly disputable (ted) provision, in order to stand the tests of incisive judicial scritiny, has, -
(A) sound reasons to support, based on ‘common sense’, being the touch stone of ‘logic’; and
(B) ‘logic’ for its corner stone.
(Left unedited; for experts on international taxation to pitch (chip!) and putt >>>>)
On one of the decptively ingenious but truly artful RULE – IN INDIVIDUAL’S OWN OPINION, that offends the nature-given human faculty OF SOUND REASONING AND LOGICAL THINKING- given BY HUMAN unto himself – the Rule of Force of Attraction:
A feedback (wholly and exclsively well-intended one; sole objective is to share the info. as it appeared, certainly not to ‘educate’)
Rule of ‘force of attraction’ given in Article 7 of UN Model treaty can’t be imported into Article 7 of India-UK DTAA
|Rule of ‘force of attraction’ given in Article 7 of UN Model treaty can’t be imported into Article 7 of India-UK DTAA|