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2012 (5) TMI 125 - AT - Income TaxFull exemption of salary under DTAA u/s 90 to the assessee for the salary received from foreign company – AO contested that the claim of the salary received from Polish Company as per Article 17(2) of the Agreement between India and Poland DTAA the person is required to be Top Level Managerial position - Held that:- As per the Cooperation agreement entered into between the assessee and the Polish Company, the function of the assessee was "to support establishing and preparing organization of the company's representative office” in India at best be termed as a management function but cannot be equated with "Top Level Managerial Position" - further findings of the A.O. that the Assessee has made only two short visits to Poland – in favour of revenue. Allowing deduction u/s. 80G by CIT (A) – Held that:- Revenue has not brought any material on record which could prove that the donations made were not genuine and made in cash - whereas assessee has submits that the donations were made by cheque and also furnished the copies of the receipts of the donations - no infirmity in the order of CIT(A) allowing the benefit of deduction u/s 80G - against revenue.
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