US Government Pension Exempt Because DTAA Overrides Domestic Tax Law: ITAT Delhi

Jeanne Lee cantrill Vs DCIT (ITAT Delhi)

The appeal before the Income Tax Appellate Tribunal Delhi concerned the taxability in India of a pension received from the United States for Assessment Year 2016–17. The assessee, an American national working with the American Embassy School in New Delhi, challenged the assessment order under Section 143(3) of the Income Tax Act, 1961, which treated a pension amount of ₹28,37,342 as taxable in India. The addition was upheld by the first appellate authority.

During the proceedings, it was undisputed that the assessee was a pensione

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