Case Law Details
Case Name : ABB FZ - LLC, Bangalore Vs. Dy.DIT, Bangalore (ITAT Bangalore)
Appeal Number : Income Tax 1103/Bang-2013
Date of Judgement/Order : 21/06/2017
Related Assessment Year : 2010- 11
Courts :
All ITAT ITAT Bangalore
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Yogesh S. Limaye
Objective
a) A reader should be able to come to his / her own conclusion by applying the legislative enactments and judicial pronouncements to the facts of the case. While re-producing any portion of legislative enactment or judicial pronouncement, it is para phrased and emphasis is supplied by way of underline.
Structure-:
b) The article gives authors own analysis. This article is based on a judicial pronouncement and is divided into following parts.
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Author Bio
ITAT took a view [refer para 20 to 25 of order] that the assessee is not eligible for DTAA benefit. In such a case, ITAT should have referred domestic provisions of IT Act to determine taxability or otherwise.
After determining that the assessee can not get benefit of DTAA, it can-not resort to article 5 of the same DTAA to analyse the position.