The Income-tax Act, 1961 and the Double Taxation Avoidance Agreement entered into between India and the United States of AmericaFebruary 14th, 2020
FiledFebruary 14th, 2020The Appellant prefers this Appeal against the order dated 24th October, 2019 passed by the Income-tax Appellate Tribunal (hereinafter referred to as “the Tribunal”) holding that the Appellant, a non-resident, is subject to Income-tax in India under the Income-tax Act, 1961 (hereinafter referred to as “the IT Act”) read with the Double Taxation Avoidance Agreement (hereinafter referred to as “DTAA”) between India and the United States of America (hereinafter referred to as “USA”).