2019 (8) TMI 1755

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2-8-2019<br>ITA 713/2019 - -<br>Income Tax<br>Justice S. Muralidhar And Justice Talwant Singh For the Appellant : Mr. Ajit Sharma, Sr. Standing Counsel with Ms. Adiba Mujahid, Advocate. For the Res....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Article 12 of India - US Double Taxation Avoidance Agreement. 3. The Tribunal in the impugned order relied upon a decision of this Court in Director of Income Tax v. Sheraton International Inc (2009....