COMMISSIONER OF INCOME Vs. RAVI RAJAGOPAL

JUDGEMENT

(1.) This Appeal is filed by the Revenue in respect of the assessment year 2001 -02 against the order dated 27.4.2007 passed by the Income Tax Appellate Tribunal, "B" Bench, Chennai and was admitted on the following substantial questions of law:

(2.) Whether on the facts and circumstances of the case, the Tribunal was right in holding that the Assessee is eligible for exemption under Articles 16(1) and 16(2) of the Double Taxation Agreement between India and UK, when such income has been received from an Indian company and the salary certificate shows the disbursal of the salary and deduction of TDS in India?

(3.) Heard the learned Counsel appearing for the parties and perused the materials on record.