Reconciling article 9 with domestic law.

Discusses the guiding principles when interpreting the provisions of a double taxation treaty vis-a-vis domestic tax law. Examination of the beneficial aspects of double tax treaties; Provisions of Article 9 of the Indian double tax treaty and sections 92 to 92F of the Income Tax Act of 1991; Principle behind Article 9 of the double tax treaty model of the Organization of Economic Cooperation and Development.