Double Taxation Avoidance Agreement in India: Reliefs, Models and Understanding on recent Judicial Decisions

This research paper is mainly related to double taxation avoidance agreement (DTAA) in which the comparison of Bilateral relief and Unilateral relief has been done based on the provisions of income tax act 1961, which are dealt under section 90, 90A and 91. We found out that there is a major difference in this kind of reliefs as it involves the application of provisions in the presence of agreement and in the absence of agreement between the Countries. Further the study was made on the models of tax convention which are majorly OECD and UN model, in which we found out that in India UN model is most preferably used when compared to the OECD Model. Also the study was conducted on the recent judicial decisions so that we can understand the complication faced by the assessee and the various ambiguity of DTAA can also be understood because of this.