Taxability of service receipt in terms of India-Thailand DTAA needs fresh consideration: ITAT Delhi

Asian Honda Motor Co. Ltd. Vs DCIT (ITAT Delhi)

ITAT Delhi held that taxability of service receipt amounts in terms of India- Thailand DTAA needs fresh consideration since relevant documents are not submitted. Accordingly, appellant is directed to submit all the details before DRP.

Facts- The assessee is a non-resident company and is incorporated under the laws of Thailand is engaged in the business of sale of cars, spare parts etc. The appellant during the course of proceedings before lower authorities vide its reply dated 10.12.2023 has submitted that it h

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