No Taxability under Income Tax Provisions if no tax under respective DTAA

DCIT Vs. Ford India Limited (ITAT Chennai) Advocate Akhilesh Kumar Sah When there is no taxability under the respective treaty (DTAA) provisions, there cannot be any taxability under the provisions of the Income Tax Act either Recently, in DCIT vs. Ford India Limited & vice-versa[I.T.A. Nos. 673 and 840 /Chny/2015 and I.T.A. Nos. 748 and 749 /Chny/2015, A.Y. 2011-12 and 2012-13, decided on 31.01.2017], one of the question raised before ITAT, Chennai was whether CIT(A) erred in deleting the tax and interest levied under section 201(1)/201(1A) of the Income Tax Act, 1961 (for short ‘the A...