2025 (5) TMI 2203 - HC - Income Tax

Petitioner challenges denial of tax relief under Article 8 India-Singapore Treaty relying on Article 24 and s.172(4) IT Act

Petitioner challenged denial of tax relief under art. 8 of the India-Singapore Treaty after reliance on art. 24 and s.172(4) of the IT Act; HC issued ... Addition rejecting the claim of the Petitioner to get the tax relief as per article 8 of the India - Singapore Treaty by relying upon article 24 of the said Treaty u/s 172(4) of the Income Tax Act, 1961 - HELD THAT:- Learned Senior Standing Counsel for the Respondent Authority, under instructions, submitted that the contention raised by the Petitioner is true and the appropriate affidavit shall be filed on behalf of the Respondent if time is granted for the same. With regard to the merits of the matter, it was submitted that the Respondent shall also make appropriate and suitable averments in the Affidavit which may be filed. Considering the above submission, issue notice, returnable on 16.06.2025. Gujarat High Court - petition challenging assessment order after ITAT remand dated 21.03.2024 directing Assessing Officer to verify the certificate issued by the Singapore Tax Authority and to grant relief if the department cannot rebut that certificate in view of the assessee's own-cause decision of this Court. Despite the remand, the Assessing Officer passed the assessment order rejecting the petitioner's claim to treaty relief under Article 8 of the India-Singapore Treaty and relied upon Article 24 and Section 172(4) of the Income Tax Act, 1961. The Assessing Officer's rebuttal contains the observation: 'Further, the Hon'ble ITAT has not accepted or guaranteed the TRC issued by the IRAS. The observation of the ITAT granting relief as per Assessee's own case decision of Hon'ble Gujarat High Court. Corresponding to this claim, the Hon'ble ITAT ought to have given the Vessel name and AY of such orders. As far as the Hon'ble High Court decision is applicable only for M.T. Mearsk, not for others. The assessee/agent case has not yet been decided by the Hon'ble High Court. The ITAT had erred in making such comments, i.e., assessee's own case, nothing more.' Respondent conceded the petitioner's contentions and undertook to file an appropriate affidavit; matter listed returnable 16.06.2025.