https://www.taxtmi.com/caselaws?id=362449 The Tribunal remitted the case to the CIT(A) for fresh adjudication, allowing the assessee to provide evidence, including the Tax Residency Certificate, to establish entitlement to the Indo-US tax treaty benefits. The CIT(A) was directed to re-examine issues concerning the Permanent Establishment and services provided by the US entity, considering all submissions and evidence. The appeals were allowed for statistical purposes, leaving all issues open for fresh consideration by the CIT(A). en-us Thu, 21 Jun 2018 00:00:00 +0530 Tue, 26 Jun 2018 15:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362449 The Tribunal remitted the case to the CIT(A) for fresh adjudication, allowing the assessee to provide evidence, including the Tax Residency Certificate, to establish entitlement to the Indo-US tax treaty benefits. The CIT(A) was directed to re-examine issues concerning the Permanent Establishment and services provided by the US entity, considering all submissions and evidence. The appeals were allowed for statistical purposes, leaving all issues open for fresh consideration by the CIT(A). Case-Laws Income Tax Thu, 21 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362449