https://www.taxtmi.com/caselaws?id=355935 The Tribunal ruled in favor of the Assessee, a limited liability partnership firm incorporated in the USA, regarding the taxability of income received for services rendered outside India under the India-USA Double Taxation Avoidance Agreement. The Tribunal found that the Assessing Officer had conducted adequate enquiries and concluded that the income was not taxable in India. Additionally, the Tribunal held that the CIT's concerns about non-filing of Form 3CEB were not supported by concrete evidence, leading to the quashing of the CIT's order under section 263. The Assessee's appeal was allowed. en-us Wed, 14 Feb 2018 00:00:00 +0530 Thu, 22 Feb 2018 06:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355935 The Tribunal ruled in favor of the Assessee, a limited liability partnership firm incorporated in the USA, regarding the taxability of income received for services rendered outside India under the India-USA Double Taxation Avoidance Agreement. The Tribunal found that the Assessing Officer had conducted adequate enquiries and concluded that the income was not taxable in India. Additionally, the Tribunal held that the CIT's concerns about non-filing of Form 3CEB were not supported by concrete evidence, leading to the quashing of the CIT's order under section 263. The Assessee's appeal was allowed. Case-Laws Income Tax Wed, 14 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355935