2022 (12) TMI 627

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....judicated by a common order. 3. In ITA No. 6121/Del/2018, following grounds have been raised by the assessee: "(1) That the order passed by the Learned Commissioner of Income Tax (Appeals) 6 is arbitrary, biased and bad in law in so far as it confirms the additions made by the Assessing Officer. (2) That the Learned CIT (Appeals) has grossly erred in confirming the action of the Assessing Officer in including income from rented properties held by the appellant in Australia and UK, in her Indian income despite her having declared such rental income in her income tax returns fi led in U.K and Australia as under: i) For property owned in U.K at No. 3, Alexander House, London, W21SF, England of Rs. 9,55,136/-. ....

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.... entered into between two sovereign states by applying the unilaterally inserted provision in section 90(3) purportedly empowering the Indian Central Government to define any term not defined either in the Indian Income Tax Act or in the respective DTAA which is against international jurisprudence. (7) That the Learned CIT (Appeals) has grossly erred in confirming the action of the Assessing Officer that the income from properties held abroad was not taxable under the Income Tax Act of the respective countries and that the facts of the case were not covered within the scope of the provisions of section 90(1)(a)(i), 90(1)(a)(ii) and 90(1)(b) and hence provisions of section 90(2) and the DTAA shall not be applicable in respect of inc....

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.... be taxed in contracting state in which such property situated". The AO referred to the Notification No. 91/2008 dated 28.08.2008 and construed the words "may be taxed" as "shall be taxed" 8. We have gone through the provisions of Section 90(1) and Section 90(3), and the notification of the CBDT and impact of MLIs. Agreement with foreign countries or specified territories. 90. (1) The Central Government may enter into an agreement with the Government of any country outside India or specified territory outside India,- (a) for the granting of relief in respect of- (i) income on which have been paid both income-tax under this Act and income-tax in that country or specified territory, as the case may be, o....