The Indian Income Tax Appellate Tribunal (ITAT) delivered a ruling dated 30 November 2005 (made public in January 2006) in the case of Assistant Director of Income Tax v. Green Emirate Shipping & Travels (99 TTJ 988 (Mumbai)) holding that a United Arab Emirates (UAE) entity was entitled to claim the benefits of India-UAE tax treaty of 29 April 1992 (the tax treaty) and therefor…