https://www.taxtmi.com/caselaws?id=337872 A non-resident assessee's foreign salary and allowances for services rendered in the United Kingdom raised the question of Indian taxability and treaty relief under Article 16(1) of the India-United Kingdom DTAA. As the disputed allowances were supported by additional material not examined below, and the factual basis for receipt and treaty entitlement required verification, the matter was restored to the Assessing Officer for fresh adjudication after hearing the assessee. The claim for loss from house property was also left open because it required verification of whether it had been made in the original return and whether it could be considered on the record. Both issues were remanded for examination in accordance with law and were treated as allowed for statistical purposes. en-us Wed, 23 Nov 2016 00:00:00 +0530 Thu, 19 Jan 2017 08:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337872 A non-resident assessee's foreign salary and allowances for services rendered in the United Kingdom raised the question of Indian taxability and treaty relief under Article 16(1) of the India-United Kingdom DTAA. As the disputed allowances were supported by additional material not examined below, and the factual basis for receipt and treaty entitlement required verification, the matter was restored to the Assessing Officer for fresh adjudication after hearing the assessee. The claim for loss from house property was also left open because it required verification of whether it had been made in the original return and whether it could be considered on the record. Both issues were remanded for examination in accordance with law and were treated as allowed for statistical purposes. Case-Laws Income Tax Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337872