https://www.taxtmi.com/caselaws?id=778434 ITAT held that the 01.09.2019 amendment to the proviso of section 201(1) is clarificatory, intended to remove anomaly by extending relief to non-residents and may be applied retrospectively where it imposes no new liability (per SC precedent). The taxpayer produced certified Form 26A showing tax was discharged, preventing double taxation. The tribunal found no error in CIT(A)'s order remanding the matter to the AO to verify documents and grant relief, and dismissed the revenue's grounds. en-us Fri, 22 Aug 2025 00:00:00 +0530 Tue, 16 Sep 2025 09:03:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778434 ITAT held that the 01.09.2019 amendment to the proviso of section 201(1) is clarificatory, intended to remove anomaly by extending relief to non-residents and may be applied retrospectively where it imposes no new liability (per SC precedent). The taxpayer produced certified Form 26A showing tax was discharged, preventing double taxation. The tribunal found no error in CIT(A)'s order remanding the matter to the AO to verify documents and grant relief, and dismissed the revenue's grounds. Case-Laws Income Tax Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778434