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Capital gains falling under article 13 of India-Singapore DTAA not taxable though gains wasn't remitted to Singapore

August 10, 2018[2018] 96 75 (Mumbai - Trib.)

IT/ILT : Article 13(4) of DTAA between India and Singapore is not an exemption provision but it speaks of taxability of particular income in a particular State by virtue of residence of assessee and provisions of article 24 of India Singapore Tax Treaty does not have much relevance insofar as it relates to applicability of article 13(4) to income derived from capital gain

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