Absence of TRC cannot be a ground for denying DTAA benefit

Smt. Maya C Nair Vs ITO (ITAT Bangalore)

The contention that the assessee did not furnish TRC and therefore it cannot be allowed the exemption is not correct. The furnishing of TRC is applicable only to cases where the benefits under the DTAA are claimed; as can be made out from a plain reading of Sec.90(1) of the Act. Further, in the decision cited by the learned Departmental Representative (supra), the Tribunal had held that absence of TRC cannot be a ground for denying the benefit of DTAA. It has only hel

Please become a Premium member. If you are already a Premium member, login here to access the full content.