Tax Residency Certificate: Sufficient Proof to establish residency – Bombay HC

Commissioner of Income International Taxation Vs Alibaba.Com Singapore E-Commerce Private Ltd (Bombay High Court) Conclusion: In present facts of the case, the Hon’ble High Court have upheld the Judgment of ITAT wherein it was observed that the tax residency certificate is sufficient to determine the proof of residency and the income-tax authorities cannot ignore the valid tax residency certificate issued by the Government authority of the other contracting state, that is, Singapore. Facts: In present facts of the case, the Revenue was in appeal. The Respondent Assessee is a non-resident com...