https://www.taxtmi.com/caselaws?id=398654 Treaty-based protection under the India-USA Double Taxation Avoidance Agreement, including the Article 12 "make available" requirement, was not examined by the Assessing Officer, Commissioner (Appeals), or Tribunal. The High Court therefore did not decide whether the non-resident payments attracted disallowance for tax deduction default or qualified for relief under Section 90. It left the treaty objection open and remitted the matter to the Assessing Officer, who must allow the assessee to present the claim and decide it in accordance with law after providing due opportunity. 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 Treaty-based protection under the India-USA Double Taxation Avoidance Agreement, including the Article 12 "make available" requirement, was not examined by the Assessing Officer, Commissioner (Appeals), or Tribunal. The High Court therefore did not decide whether the non-resident payments attracted disallowance for tax deduction default or qualified for relief under Section 90. It left the treaty objection open and remitted the matter to the Assessing Officer, who must allow the assessee to present the claim and decide it in accordance with law after providing due opportunity. Case-Laws Income Tax Tue, 15 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398654