2023 (3) TMI 1183

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....BER For the Assessee : Shri Gagan Kumar, Adv. For the Respondent : Shri Abhishek Kumar, Sr. DR ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: Captioned appeal has been filed by the assessee challenging the final assessment order dated 27.07.2022 passed under Section 143(3) read with section 144C(13) of the Income-Tax Act, 1961 for the assessment years 2018-19, in pursuance to the directio....

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....mployees of the assessee did not stay in India for a period exceeding 90 days, so as, to construe that assessee's income is taxable under Article 15 of the India - USA Double Taxation Avoidance Agreement (DTAA). However, he submitted, before learned DRP, assessee furnished all requisite documents including the passport of the employees who travelled to India and various other documents indicating ....

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.... material on record. 5. The assessee is a non-resident limited liability partnership and resident of United States of America (USA). Assessee is a law firm having its head office at New York. The Government of India had engaged the assessee to represent it in arbitration proceedings before the Permanent Court of Arbitration at the Hague. In connection with such work, the assessee had received f....

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....ents before the Assessing Officer. However, it is observed, before learned DRP the assessee by way of additional evidence furnished number of documentary evidences including passport of the concerned employees to demonstrate that the period of stay in India was less than 90 days. However, learned DRP has failed to consider the documentary evidences furnished by the assessee and simply disposed of ....