USA Resident is covered by beneficial provisions of India & USA DTAA

Intelsat Corporation Vs ACIT (ITAT Delhi)

Ld. AO erred in not appreciating that appellant being a resident of USA is covered by the beneficial provisions of DTAA between India and USA and accordingly, could not be taxed under the provisions of the Act.

The Ld. Counsel for the assessee submitted that, the issues involved in the present appeal have been decided by Coordinate Bench of Tribunal for Assessment Year 2015-16 in ITA No. 3199/Del/2018 vide order 11/10/2021 and following the said order

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