https://www.taxtmi.com/caselaws?id=787307 A substantiated claim for tax treaty entitlement and related notional relief raised during assessment proceedings must be examined on its merits even in a limited scrutiny selection; an assessing officer or appellate authority cannot decline adjudication solely because the case was selected for limited scrutiny. Where the AO and ITA(C) failed to record reasons or adjudicate the treaty claim despite documentary support, the correct remedy is to set aside the impugned orders and remit the matter for fresh consideration with an opportunity to be heard and appropriate recomputation. en-us Thu, 26 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 14:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787307 A substantiated claim for tax treaty entitlement and related notional relief raised during assessment proceedings must be examined on its merits even in a limited scrutiny selection; an assessing officer or appellate authority cannot decline adjudication solely because the case was selected for limited scrutiny. Where the AO and ITA(C) failed to record reasons or adjudicate the treaty claim despite documentary support, the correct remedy is to set aside the impugned orders and remit the matter for fresh consideration with an opportunity to be heard and appropriate recomputation. Case-Laws Income Tax Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787307