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

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ITA 533/KOL/2022Status: DisposedITAT Kolkata12 December 2023AY 2019-20203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal accepted the assessee's application for additional evidence, admitting the tax residency certificate. The Assessing Officer's order was set aside, and the matter was restored for fresh adjudication.

What were the facts?

The assessee claimed exemption for salary received in India for services rendered in the UK under the India-UK DTAA. The exemption was rejected by the Assessing Officer for lack of tax residency certificate and other supporting documents.

What were the issues?

Whether the assessee is eligible for exemption under the DTAA and if additional evidence can be admitted for proper adjudication.

Which sections of the Income-tax Act were involved?

Section 90

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH KOLKATA

Before: Shri Sanjay Garg & Dr. Manish Borad

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.

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