RAHUL BIRLA,BANGALURU vs. A.C.I.T., KOLKATA-2(1), KOLKATA, KOLKATA

order : December 12, 2023 आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the assessment order dated 01.08.2022 passed by the Assessing Officer u/s 144 r.w.s 144C(13) of the Income Tax Act (hereinafter referred to as the ‘Act’) pursuant to the directions of the Dispute Resolution Panel, whereby, the exemption claimed by the assessee of Rs.58,99,962/- under Article 16(1) of the India-United Kingdom(UK) Double Taxation Avoidance Agreement (DTAA) r.w.s 90 of the Income Tax Act in respect of salary received in India by the assessee for the services rendered in UK, has been rejected.