The Ahmedabad bench of the ITAT recently held that an eligible assessee cannot be declined the protection of Treaty under Section 90(2) of the Income Tax Act, 1961 merely on the ground that said assessee has not been able to furnish a Tax Residency Certificate in prescribed Form. The assessee tax-deductor has made certain payments […]
The post Protection of DTAA can’t be denied Merely on Ground of Non-Furnishing of Tax Residency Certificate: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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