Check availability of exemption under DTAA between India & UAE -ITAT

Hon’ble Jurisdictional High Court has held that income in this case is chargeable u/s. 44D read with section 115A of the Act. However, I also note that tribunal in earlier round remitted the issue to the file of the Assessing Officer to give the finding as to whether the assessee is entitled to exemption under DTAA between the India and UAE. In this view of the matter, I find considerable cogency in the submissions of the assessee’s counsel that the matter needs to be referred back to the Assessing Officer to consider the same. Accordingly, I

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