https://www.taxtmi.com/caselaws?id=184782 On similar facts to the assessee's preceding year, the appeals were treated as governed by the earlier decision in the assessee's favour, which had been affirmed by the jurisdictional High Court. The Revenue's reliance on the retrospective amendment in the Finance Act, 2012 did not displace that binding view because the India-USA DTAA itself had not changed and the Revenue did not rebut that position. The matter was therefore resolved in favour of the assessee, with the appeals allowed. en-us Fri, 23 Oct 2015 00:00:00 +0530 Wed, 20 Jul 2016 12:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184782 On similar facts to the assessee's preceding year, the appeals were treated as governed by the earlier decision in the assessee's favour, which had been affirmed by the jurisdictional High Court. The Revenue's reliance on the retrospective amendment in the Finance Act, 2012 did not displace that binding view because the India-USA DTAA itself had not changed and the Revenue did not rebut that position. The matter was therefore resolved in favour of the assessee, with the appeals allowed. Case-Laws Income Tax Fri, 23 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184782