https://www.taxtmi.com/caselaws?id=202351 A non-resident enterprise with a permanent establishment in India could claim deduction under section 80HHE by relying on article 26(2) of the India-USA DTAA. Although the domestic provision limits the deduction to an Indian company or a person resident in India, section 90(2) gives treaty provisions primacy where more beneficial. Because the assessee carried on software export, an activity also undertaken by resident enterprises eligible for the deduction, the residence-based restriction could not be used to deny treaty parity. The deduction was therefore available on the same footing as to a resident person in India. en-us Fri, 04 Mar 2011 00:00:00 +0530 Tue, 14 Oct 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202351 A non-resident enterprise with a permanent establishment in India could claim deduction under section 80HHE by relying on article 26(2) of the India-USA DTAA. Although the domestic provision limits the deduction to an Indian company or a person resident in India, section 90(2) gives treaty provisions primacy where more beneficial. Because the assessee carried on software export, an activity also undertaken by resident enterprises eligible for the deduction, the residence-based restriction could not be used to deny treaty parity. The deduction was therefore available on the same footing as to a resident person in India. Case-Laws Income Tax Fri, 04 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202351