https://www.taxtmi.com/caselaws?id=202804 Section 80HHC is stated to be available only to an Indian company or a person resident in India, and the treaty non-discrimination clause does not expand that relief where the treaty itself excludes an obligation to grant personal allowances, reliefs, reductions and deductions to residents of the other Contracting State. The note further states that an assessment order allowing such a claim without applying mind to the non-resident status and treaty position is erroneous and prejudicial to the Revenue, making it amenable to revision under section 263. It also records that an advance ruling is binding on the applicant, so the same issue cannot be reopened by the assessee. en-us Fri, 22 May 2009 00:00:00 +0530 Thu, 06 Jun 2013 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202804 Section 80HHC is stated to be available only to an Indian company or a person resident in India, and the treaty non-discrimination clause does not expand that relief where the treaty itself excludes an obligation to grant personal allowances, reliefs, reductions and deductions to residents of the other Contracting State. The note further states that an assessment order allowing such a claim without applying mind to the non-resident status and treaty position is erroneous and prejudicial to the Revenue, making it amenable to revision under section 263. It also records that an advance ruling is binding on the applicant, so the same issue cannot be reopened by the assessee. Case-Laws Income Tax Fri, 22 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202804