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Revision u/s 263 - claim of the assessee under section 80RR - availability of the benefit of DTAA - the reassessment proceedings were initiated for the purpose of working out the deduction under section 80RR of the Income Tax Act and not about the claim of benefit of the DTAA to the assessee - reassessment proceedings sustained - Tri

Income Tax
20-3-2018

Revision u/s 263 - claim of the assessee under section 80RR - availability of the benefit of DTAA - the reassessment proceedings were initiated for the purpose of working out the deduction under section 80RR of the Income Tax Act and not about the claim of benefit of the DTAA to the assessee - reassessment proceedings sustained - Tri

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