TMI Blog2013 (11) TMI 1682X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of the DTAA between India and UAE as resident in the United Arab Emirates to enjoy the benefit of the said agreement, for the fiscal year 1997-98, pursuant to the provisions of Article 8 of the DTAA. In view of the above discussions, we set aside the impugned order of the learned CIT(A) and direct the assessing officer to give relief / benefit of DTAA with UAE - I.T.A. No. 7616/Mum/2011 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t para 4.1. The Ld. CIT(A) has followed the order of the Tribunal in ITA No. 7712/M/13 (supra). 4. We have carefully perused the orders of the lower authorities and the order of the Tribunal in assessee s own case for A.Y. 1999-2000. The Tribunal at para-5 and at para 5.1. has held as under: After hearing both the sides, we find that the issue stands covered in favour of the assessee by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the said AAR ruling; The Respondent placed great reliance on the decision by the Authority for Advance Rulings constituted under s. 243-O of the ITAct, 1961, in Cyril Eugene Pereira s case (1999) 154 CTR (AAR) 281; (1999) 239 ITR 650 (AAR) Sec. 24SS of the Act provides that the Advance Ruling pronounced by the Authority under s. 245R shall be binding only. a) on the applicant who h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of the DTAA between India and UAE as resident in the United Arab Emirates to enjoy the benefit of the said agreement, for the fiscal year 1997-98, pursuant to the provisions of Article 8 of the DTAA. In view of the above discussions, we set aside the impugned order of the learned CIT(A) and direct the assessing officer to give relief / benefit of DTAA with UAE. 5.1 Following the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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