Back
INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
Dr. B. R. R. Kumar, ACM, Sh. Anubhav Sharma, JM
Nokia Solutions and Networks India Private Limited – Appellant
Versus
Assessee – Respondent
| Table of Content |
|---|
| 1. tax residency of assessee under indian and australian law. (Para 4 , 5 , 6) |
| 2. arguments presented against the denial of exemption based on provided evidence. (Para 15 , 18 , 20 , 21) |
| 3. conditions to claim exemption under the india-australia dtaa. (Para 27 , 31) |
| 4. final ruling in favor of the assessee. (Para 36) |
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order dated 21.12.2022 passed by the AO u/s 143(3) r.w.s. 144C(13).
2. Following grounds have been raised by the assessee:
“1. The learned Assessing Officer has in pursuance of the directions of the Hon'ble DRP, in the facts and circumstances of the case and in law erred in issuing the impugned Final Assessment Order dated 21 December 2022 under Section 143(3) read with Section 144C(13) of the Act disallowing the exemption of INR 55,37,591 claimed by the Appellant under Article 15(1) of the India- Australia Double taxation Avoidance Agreement (DTAA) read with Section 90 of the Act in ignorance of the facts, documentary evidence, statutory provisions and judicial precedents cited.
2. The learned Assessing Officer and Hon’ble DRP has in the facts and ci
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
