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NUALS Moot Proposition 2025-26 Overview by lavanyadhamija.law is a document available to read on EtoBox.
The NUALS Moot Proposition 2025-26 involves a dispute between Oscora Leasing Regnora Limited and the Aurorian tax authorities regarding the tax treatment of aircraft leasing income under the Auroria-Regnora Double Taxation Avoidance Agreement (DTAA). Oscora Regnora argues that it is entitled to benefits under the DTAA, while the Assessing Officer denies these benefits based on the principal purpose test and the nature of the lease. The case has progressed through various legal avenues, culminating in an app
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- lavanyadhamija.law
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