| Mar - 2012 |
(2011) 339 ITR 107 (SC) [BCAJ] |
Ram Jethmalani & Others v. Union of India & Others |
Double Taxation Avoidance Agreement — While India is not a party to the Vienna Convention, it contains many principles of customary international law, and the principle of interpretation of Article 31 of the Vienna Convention, provides a broad guide-line as to what could be an appropriate manner of interpreting a treaty in Indian context also. |
