Agreement between the Government of the Russian Federation and the Government of the People`s Democratic Republic of Algeria to avoid double taxation of taxes on income and capital Now we quote Article 8 of the DBAA between India and France as follows: 6. That the scholar Addl. The Director of Income Tax in the Established Order did not understand that the income from the technical management of the double taxation agreement between India and France and, as such, was tax-exempt income and could not have been taxed in India. In addition, following the conclusion of the International Airlines Technical Pool (IATP) agreement and the standard handling agreement, it appears, in accordance with the DBA between India and France, that the assessment entity is a member of IATP and that the services provided by the assessment entity to the carriers concerned were also members of IATP. This aspect is not disputed by the Assessing Officer in the tax order, although the DR states on the contrary that some airlines that provided the services provided were not members of iatp. However, this is not the case in this evaluation year. In accordance with Annex «A» of the IATP Manual, it is clear that the member airline does not intend to provide services to members of the non-IATP pool and, in fact, even non-IATP pool members would be considered a pool service when they benefit from such a service from a pool. Therefore, the argument put forward by the Ld. DR is factually incorrect.
7. If the amount of interest resulting from a special relationship between the payer and the beneficial owner or between the two and another person, taking into account the claim for which it is paid, exceeds the amount that the payer and the beneficial owner would have agreed without such a relationship, this Article shall apply to the latter amount. In such a case, the excess part of the payments shall remain taxable under the laws of each Contracting State, taking due account of the other provisions of this Convention. 7. Ld. DR argued that one of the activities from which Assessee derived revenue during the years under attack was technical manipulation. . . .