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2016 (3) TMI 492 - AT - Income TaxAdditional evidences - relevancy of admission of additional evidences - determination of withholding tax under section 195 - DTAA - Held that:- We are of the consdiered view that the additional evidences i.e. Tax Residency Certificate issued by the tax authorities of USA certifying that GX Technology Corporation is resident of USA for the purposes of taxation and Certificate dated 31.1.2006 issued by GX Technologies Corporation certifying that it is resident of USA in terms of Article 4 of the India US Double Taxation Avoidance Agreement (DTAA) and does not have Permanent Establishment in India in terms of Article 5 of the DTAA are very much essential evidences for deciding the issue in dipsute which require thorough examination at the level of the Assessing Officer. Therefore, in the interest of justice, as agreed by both the parties, we accept the Application for admission of additional evidences filed by the assessee u/R 29 of the ITAT, Rules, 1963 and send back the issue in dispute to the file of the Assessing Officer for examination and verifying the aforesaid additional evidences and then decide the addition in dispute afresh, in accordance with law, after giving full opportunity to the assessee of being heard. - Decided in favour of assessee for statistical purposes.
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