2009 (2) TMI 65

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ad Bench 'A' has referred the following question under Section 256(1) of the Income-tax Act, 1961 (the Act), at the instance of Revenue: "Whether on the facts and circumstances of the case, the Income-tax Appellate Tribunal was right in law in upholding the Dy. Commissioner of Income-tax (Appeals) order holding that the relief under the agreement for the avoidance of double taxation of income w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to give benefit of DITR agreement entered into by Government of India with Government of U.K. after verifying the information indicating deduction of tax at source. The Tribunal has, after referring to the earlier order, confirmed the order made by the Deputy Commissioner of Income-tax (Appeals) granting relief to respondent-assessee. 5. On going through Paragraph No.3 of the order dated 23.03.....