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TMI Blog2022 (12) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... and United Kingdom - HELD THAT:- We find that in the absence of an express provision, the right of the resident country to tax its residents cannot be taken away under the DTAA. Therefore, the expression may be taxed cannot be construed to mean shall be taxable only in the resident state , unless it is expressly stated. Provisions of Section 90(1)(a)(i) is clearly applicable to the facts of the case. Appeals of the assessee are allowed. - Sh. Aakash Deep Jain , Vice President Dr. B. R. R. Kumar , Accountant Member Assessee by : Sh. Satish Aggarwal , CA Sh. Dharender Kumar , CA Revenue by : Sh. N. K. Bansal , Sr. DR ORDER Per Dr. B. R. R. Kumar , Accountant Member : The present appeals have been filed by the Assessee against the orders of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held abroad by the assessee in her assessable income in India. (5) That the Learned CIT (Appeals) has grossly erred in confirming the action of the Assessing Officer in including the income from properties held abroad in her income in India by incorrectly observing that the same was to be included in view of income from house property held abroad being not taxable in the respective countries and that the provisions of section 90(2) of the Act and Double Taxation Avoidance Agreement (DTAA) were not applicable in respect of Income from House Property (Refer para 4.1.4 page 15 of CIT (Appeals) order). (6) That the Learned CIT (Appeals) has grossly erred in confirming the action of the Assessing Officer in including income from properties held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... property and income from other sources being bank interest. The assessee was also earned income from house property situated in Australia and United Kingdom. 5. The pertinent points required for adjudication of the issue are that The assessee is a tax resident of India received rental income from the properties outside India held by her in England and Australia and declared the rental income received by her in her return of income filed in Australia and United Kingdom. 6. The AO has brought the amount of the rental income to tax notwithstanding the fact that the assessee has declared rental income from properties situated in England and Australia. 7. While making the addition, the AO relied on the Article 6(1) of DTAA with UK which reads in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecified territory, as the case may be, and may, by notification in the Official Gazette, make such provisions as may be necessary for implementing the agreement. (2) Where the Central Government has entered into an agreement with the Government of any country outside India or specified territory outside India, as the case may be, under sub-section (1) for granting relief of tax, or as the case may be, avoidance of double taxation, then, in relation to the assessee to whom such agreement applies, the provisions of this Act shall apply to the extent they are more beneficial to that assessee. (2A) [***] (3) Any term used but not defined in this Act or in the agreement referred to in sub-section (1) shall, unless the context otherwise requires, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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