AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2015 (10) TMI 2513
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Appellant : Amit Arora (CA), Suraj Nangia (CA) For the Respondent : Anuj Arora, CIT DR ORDER Suchitra Kamble (Judicial Member) 1. During the course of the hearing, the assessee's counsel submitted that the matter is covered by assessee's own case for the A.Y 2008-09 in favour of the assessee being ITA No. 5209/Del/2011 (order dated 14.02.2014 passed by the ITAT, Delhi Bench). The sa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Even though there is amendment to the Finance Act, 2012, there is no change in the DTAA between India and USA and the same was not refuted by the DR. Therefore, in light of assessee's own case in ITA No. 5209/Del/2011, the present appeals are covered in assessee's favour. The submissions made by the DR relating to amendment does not sustain in view of decision in assessee's own case for previous a....