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ITAT – taking virtual reality a bit too seriously ?
Case Law Details
- Case Name
- ABB FZ - LLC, Bangalore Vs. Dy.DIT, Bangalore (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010- 11
- Courts
- All ITAT, ITAT Bangalore
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Yogesh S. Limaye
Objective
a) A reader should be able to come to his / her own conclusion by applying the legislative enactments and judicial pronouncements to the facts of the case. While re-producing any portion of legislative enactment or judicial pronouncement, it is para phrased and emphasis is supplied by way of underline.
Structure-:
b) The article gives authors own analysis. This article is based on a judicial pronouncement and is divided into following parts.
Part – I – case in brief
Part – I – case in brief
PART – II – case explained elaborat...
Author Info
ITAT took a view [refer para 20 to 25 of order] that the assessee is not eligible for DTAA benefit. In such a case, ITAT should have referred domestic provisions of IT Act to determine taxability or otherwise.
After determining that the assessee can not get benefit of DTAA, it can-not resort to article 5 of the same DTAA to analyse the position.