https://www.taxtmi.com/caselaws?id=398654 A treaty-based claim under Section 90 of the Income-tax Act, read with the India-USA Double Taxation Avoidance Agreement, was not examined by the Assessing Officer, CIT(A) or the Tribunal. Because the record contained no finding on whether the non-resident payments qualified for treaty protection, including the Article 12 "make available" requirement, the appellate court declined to decide the disallowance issue on merits under Section 40(a)(ia). The proper course was to leave the treaty objection open and remit the matter to the Assessing Officer for fresh consideration after giving the assessee an opportunity to raise the claim in accordance with law. en-us Tue, 15 Sep 2020 00:00:00 +0530 Mon, 21 Sep 2020 12:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398654 A treaty-based claim under Section 90 of the Income-tax Act, read with the India-USA Double Taxation Avoidance Agreement, was not examined by the Assessing Officer, CIT(A) or the Tribunal. Because the record contained no finding on whether the non-resident payments qualified for treaty protection, including the Article 12 "make available" requirement, the appellate court declined to decide the disallowance issue on merits under Section 40(a)(ia). The proper course was to leave the treaty objection open and remit the matter to the Assessing Officer for fresh consideration after giving the assessee an opportunity to raise the claim in accordance with law. Case-Laws Income Tax Tue, 15 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398654