https://www.taxtmi.com/caselaws?id=306270 The Tribunal rejected the CIT-DR's adjournment request and decided the appeal ex parte in favor of the assessee based on favorable precedents from previous Tribunal and High Court decisions. The Tribunal applied Section 90(2) of the Income Tax Act, 1961, granting the assessee the benefit of provisions more advantageous under the Double Taxation Avoidance Agreement. The Hon'ble Delhi High Court upheld the Tribunal's decision, dismissing the Department's appeal and confirming that the income in question was not taxable in India. Consequently, the Tribunal allowed the assessee's appeal by reversing the directions under Section 144C(5) of the IT Act, 1961. en-us Thu, 02 Feb 2012 00:00:00 +0530 Tue, 04 Apr 2023 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306270 The Tribunal rejected the CIT-DR's adjournment request and decided the appeal ex parte in favor of the assessee based on favorable precedents from previous Tribunal and High Court decisions. The Tribunal applied Section 90(2) of the Income Tax Act, 1961, granting the assessee the benefit of provisions more advantageous under the Double Taxation Avoidance Agreement. The Hon'ble Delhi High Court upheld the Tribunal's decision, dismissing the Department's appeal and confirming that the income in question was not taxable in India. Consequently, the Tribunal allowed the assessee's appeal by reversing the directions under Section 144C(5) of the IT Act, 1961. Case-Laws Income Tax Thu, 02 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306270