https://www.taxtmi.com/caselaws?id=411342 The Tribunal allowed the appeal of the non-resident individual, directing the Assessing Officer to determine the taxability of interest income at special rates under the India-USA DTAA. The Tribunal emphasized that the non-submission of the U.S. tax return should not prevent the application of DTAA benefits and recognized the justifiable reasons for the delayed submission of the Tax Residency Certificate and Form 10F. The rejection of additional evidence by the CIT(A) was overturned, highlighting that the delay in submitting the required documents should not lead to the denial of DTAA benefits. en-us Mon, 19 Jul 2021 00:00:00 +0530 Mon, 23 Aug 2021 12:12:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411342 The Tribunal allowed the appeal of the non-resident individual, directing the Assessing Officer to determine the taxability of interest income at special rates under the India-USA DTAA. The Tribunal emphasized that the non-submission of the U.S. tax return should not prevent the application of DTAA benefits and recognized the justifiable reasons for the delayed submission of the Tax Residency Certificate and Form 10F. The rejection of additional evidence by the CIT(A) was overturned, highlighting that the delay in submitting the required documents should not lead to the denial of DTAA benefits. Case-Laws Income Tax Mon, 19 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411342