Case Law Details
Case Name : Gautam Arora Vs DCIT (ITAT Kolkata)
Appeal Number : I.T.A. No. 354/Kol/2021
Date of Judgement/Order : 10/07/2023
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Kolkata
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Gautam Arora Vs DCIT (ITAT Kolkata)
ITAT Kolkata held that non-resident Indian who has provided services as an employee outside India (i.e. in Morocco) is entitled to claim benefit of Article 15(1) of the India Morocco DTAA.
Facts- The assessee is a Non-Re
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