2019 (8) TMI 1755

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....t / Order / Decisions)<br>Dated:- 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. Ad....

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....f the Income Tax Act, 1961 as well as under 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 I....