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2013 (11) TMI 1682 - ITAT MUMBAIEligible for the benefit of DTAA between India and UAE - Held that:- CIT(A) erred by confirming the order of the assessing officer when the assessee has submitted the copy of the certificate from the Min. of Finance and Industry of UAE to the effect that the assessee is qualified in terms of the DTAA between India and UAE as resident in the United Arab Emirates to enjoy the benefit of the said agreement, for the fiscal year 1997-98, pursuant to the provisions of Article 8 of the DTAA. In view of the above discussions, we set aside the impugned order of the learned CIT(A) and direct the assessing officer to give relief / benefit of DTAA with UAE
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