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2011 (4) TMI 104 - HC - Income TaxDTAA - TDS - assessee, an employee of M/s Diego Company, UK, while filing his return of income for the assessment year 2001 02, claimed exemption on salary to the tune of Rs.15,25,577/- under Articles 16(1) and 16(2) of the DTAA between India and UK and for short stay in India - If it is the contention of the assessee that he was an employee of the UDV London alone, the payment would have been made by the said foreign company and not by the Indian company - Therefore, the condition stipulated in Article 16(2)(b) is not fulfilled in so far as the Indian company treated the assessee as its employee and issued a salary certificate deducting TDS - The Tribunal has failed to see that the condition laid down in Article 16(2)(b) was not fulfilled by the assessee and, therefore, the finding of the Tribunal is to be interfered with - Accordingly decided against the assessee
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