Article 5, 13 of India-UK DTAA; section 9 of the Act – if the entire profits of a UK partnership are taxed in UK, the partnership would qualify for benefits under India-UK DTAA; as the expression “any twelve-month period” in Article 5(2)(k)(i) is not defined in India-UK DTAA, it should be read as ‘previous year’ as defined in section 3 of the Act

5.  [2018] 97 taxmann.com 464 (Mumbai - Trib.)

Linklaters LLP vs. DCIT

ITA No.: 1540 (Mum) of 2016

Date of Order: 29^th August, 2018

A.Y.: 2012-13

Article 5, 13 of India-UK DTAA; section 9 of the Act – if the entire profits of a UK partnership are taxed in UK, the partnership would qualify for benefits under India-UK DTAA; as the expression “any twelve-month period” in Article 5(2)(k)(i) is not defined in India-UK DTAA, it should be read as ‘previous year’ as defined in section 3 of the Act

Facts

The Taxpayer was a UK LLP. The Taxpayer provided legal consultancy globally to its clients, including clients
from India.

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