The Tribunal held as under:
1) As section 40(a)(i)
creates differentiation based on residential status, it does not violate
non-discrimination clauses of treaties which forbid discrimination based on
nationalities;
2) A differentiation in
treatment due to residential status cannot be covered by the scope of Article
24(1)/ Art. 25(1)/Art. 26(1) as such a differentiation is not due to
nationality factor – Dy. CIT v. Gupta Overseas [2014] 42
taxmann.com 42 (Agra - Trib.)
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