2022 (6) TMI 1313

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....OCATE REVENUE BY : SHRI SANJAY KUMAR, SENIOR DR ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : These are appeals by the Revenue against the respective orders of the ld. CIT (Appeals) for the Assessment Years 2015-16 & 2016-17. 2. Since issues are common and connected and the appeals were heard together, these are being disposed off by this common order. 3. In these appeals by the Revenue, t....

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....International Traffic and after claiming the relief u/s 90 of the Income-tax Act, 1961 (for short 'the Act') read with Article 8 of the DTAA between India and Netherlands, there was Nil taxable payable and claimed a refund of Rs.,80,33,660/-. It was claimed that no income is chargeable to tax in India, as the entire income of the assessee is exempt from taxation in India u/s 90 of the Act read wit....

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.... is covered under Article 8 of the DTAA between India & Netherlands and hence not liable to tax in India. Further, it was also submitted during the assessment proceedings that the issue is squarely covered by the judgment of the Hon'ble Delhi High Court as well as by the Orders of Hon'ble ITAT, in the assessee's own cases for the earlier assessment years. Notwithstanding the submission....

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....counsel of the assessee submitted that issue is squarely covered in favour of the assessee by the decision of Hon'ble Delhi High Court in assessee's own case. He submitted that the assessing officer despite being told that the case is covered by Hon'ble Delhi High Court decision in assessee's own case chose to ignore the Hon'ble High Court decision and decide the issue against the assessee....