https://www.taxtmi.com/caselaws?id=261950 Article 26 of the India-USA DTAA was applied to a withholding tax dispute on payment of sale consideration to a non-resident. The Tribunal accepted that the non-discrimination clause prevents a resident enterprise from facing a more burdensome tax-related obligation merely because the recipient is non-resident, where comparable domestic land-sale payments do not attract tax deduction at source. On that basis, treaty protection was upheld and the relief granted by the first appellate authority was not disturbed. en-us Fri, 24 Jul 2015 00:00:00 +0530 Tue, 28 Jul 2015 06:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261950 Article 26 of the India-USA DTAA was applied to a withholding tax dispute on payment of sale consideration to a non-resident. The Tribunal accepted that the non-discrimination clause prevents a resident enterprise from facing a more burdensome tax-related obligation merely because the recipient is non-resident, where comparable domestic land-sale payments do not attract tax deduction at source. On that basis, treaty protection was upheld and the relief granted by the first appellate authority was not disturbed. Case-Laws Income Tax Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261950