https://www.taxtmi.com/caselaws?id=71479 The ITAT Pune dismissed the appeal filed by the Agent of a non-resident shipping company, holding that the appeal was maintainable under section 246(a) despite the order falling under section 44B. The ITAT emphasized the applicability of the Double Taxation Avoidance Agreement between India and Singapore, directing the ITO to tax income at 50% of the prescribed rate as per Article 9 of the Agreement. The ITAT referenced Circular No. 333, stating that the Agreement's provisions override those of the Income-tax Act. Despite dismissing the appeal, the ITAT allowed the assessee to seek a refund under section 237 based on the Agreement's provisions. en-us Thu, 11 Feb 1993 00:00:00 +0530 Mon, 25 Apr 2011 11:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71479 The ITAT Pune dismissed the appeal filed by the Agent of a non-resident shipping company, holding that the appeal was maintainable under section 246(a) despite the order falling under section 44B. The ITAT emphasized the applicability of the Double Taxation Avoidance Agreement between India and Singapore, directing the ITO to tax income at 50% of the prescribed rate as per Article 9 of the Agreement. The ITAT referenced Circular No. 333, stating that the Agreement's provisions override those of the Income-tax Act. Despite dismissing the appeal, the ITAT allowed the assessee to seek a refund under section 237 based on the Agreement's provisions. Case-Laws Income Tax Thu, 11 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71479