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2018 (7) TMI 126 - AT - Income TaxReceipts to tax in India u/s (9)(1)(i) - income accrued to India - taxability of receipts u/s 44BB - Indo UAE DTAA - Held that:- Merely because the assessee had taken same alternative plea without prejudice to the main contention, the same cannot be held against the assessee as there is no estoppel in law. For this proposition, we draw support from the decision of the Hon'ble Delhi High Court in the case of CIT Vs. Bharat General Re-insurance Co. ltd [1970 (12) TMI 5 - DELHI HIGH COURT] and HCL Technologies Vs. ACIT [2015 (4) TMI 841 - DELHI HIGH COURT]. Hon'ble Uttarakhand High Court in the case of CIT Vs.Enron Espat Services Inv. [2009 (9) TMI 565 - UTTARKHAND HIGH COURT] has categorically held that if the receipt by a non-resident is exempt from tax under the relevant DTAA, the said amount cannot be brought to tax u/s 44BB - thus hold that receipts of the non residents are not taxable in India u/s 9(1)(i) of the Act under the treaty - Decided in favour of assessee.
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