DTAA exemption cannot be denied merely for non availability of TRC

Ranjit Kumar Vuppu Vs ITO (ITAT Hyderabad)

FULL TEXT OF THE ORDER OF ITAT HYDERABAD

This is assessee’s appeal for the A.Y 2014-15 against the order of the CIT (A)-10, Hyderabad, dated 14.07.2020.

2. Brief facts of the case are that the assessee, a Non-resident individual, filed his return of income for the A.Y 2014-15 on 31.07.2014 admitting total income of Rs.10,04,580/-. During the assessment proceedings u/s 143(2) of the Act pursuant to selection

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