ITAT remanded matter as AO decided issue on basis of ruling of AAR which was based on old India-Sweden DTAA

IT/ILT : Where Assessing Officer had decided issue of taxability of fees received by assessee from Indian concerns simply on basis of Ruling given by AAR in assessee's own case which was based on DTAA between India and Sweden, since said DTAA was substituted and such new DTAA had not been considered by Assessing Officer, who had simply gone by Ruling rendered by AAR, ends of justice would meet adequately if matter was remitted to file of Assessing Officer

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