https://www.taxtmi.com/caselaws?id=64366 The Tribunal ruled in favor of the assessee, a foreign company under the India-Mauritius DTAA, granting a refund of Rs. 2,02,577 for TDS. It held that the claim was within the time limit under section 239, rejecting the AO's denial based on limitation. The reassessment proceedings were deemed irrelevant for granting refunds, as per the Supreme Court precedent. The DTAA provisions were considered applicable, and the AO was directed to refund the amount. The decision emphasized tax authorities' duty to adhere to the law and ensure fair tax collection. The appeal by the assessee was successful. en-us Fri, 17 Oct 2008 00:00:00 +0530 Mon, 06 Aug 2012 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64366 The Tribunal ruled in favor of the assessee, a foreign company under the India-Mauritius DTAA, granting a refund of Rs. 2,02,577 for TDS. It held that the claim was within the time limit under section 239, rejecting the AO's denial based on limitation. The reassessment proceedings were deemed irrelevant for granting refunds, as per the Supreme Court precedent. The DTAA provisions were considered applicable, and the AO was directed to refund the amount. The decision emphasized tax authorities' duty to adhere to the law and ensure fair tax collection. The appeal by the assessee was successful. Case-Laws Income Tax Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64366