Taxpayer possessing Tax Residency Certificate Eligible for DTAA Benefit: Kolkata ITAT

Debarghya Chattopadhaya Vs DCIT (ITAT Kolkata) Introduction: The case of Debarghya Chattopadhaya vs DCIT before the Kolkata ITAT delves into the eligibility of a taxpayer for Double Taxation Avoidance Agreement (DTAA) benefits. In this instance, the taxpayer possessed a tax residency certificate from the United Kingdom and offered taxes on income earned there. The ITAT ruled in favor of the taxpayer’s entitlement to treaty benefits under Section 90 of the Income Tax Act. Detailed Analysis: The appellant, a non-resident Indian, received salary income from IBM India Pvt. Ltd. while working...