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2023 (3) TMI 1183 - AT - Income TaxIncome taxable in India - period of stay in India - Submission of additional evidence by assessee - as submitted employees of the assessee did not stay in India for a period exceeding 90 days, so as, to construe that assessee’s income is taxable under Article 15 of the India - USA Double Taxation Avoidance Agreement (DTAA) - AO refused to accept assessee’s claim on the ground that the assessee was unable to establish through proper documentary evidences that the employees of the assessee did not stay in India for more than 90 days, thus brought to tax the amount claimed as non-taxable under Article 15 of the Tax Treaty. HELD THAT:- As before learned DRP the assessee by way of additional evidence furnished number of documentary evidences including passport of the concerned employees to demonstrate that the period of stay in India was less than 90 days. However, learned DRP has failed to consider the documentary evidences furnished by the assessee and simply disposed of the objections - This in our view is in gross violation of principles of natural justice. We are inclined to restore the issue to learned DRP for deciding assessee’s objections afresh after examining the documentary evidences furnished by the assessee. Grounds are allowed for statistical purposes.
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