ITAT referred case back to lower authorities as pre-requisite condition of DTAA is not ascertained

Brief of the case: Assessee had made payment of supervision charges to the non-resident in Finland without deducting of TDS on the same by giving reason that as per article 13 of DTAA with Finland, TDS would not be required to be deducted on the above payment. But as per AO, article 15 of DTAA with Finland, according to which TDS was required to be deducted So AO made addition of supervision charges to the income of the assessee for non deduction of TDS because as per AO TDS is required to be deducted u/s 40(a)(i). Aggrieved by the order of AO, assessee filed an appeal with CIT(A) who also uph...