Case Law Details
Case Name : Saif II-SE Investments Mauritius Limited Vs ACIT (ITAT Delhi)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Delhi
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Saif II-SE Investments Mauritius Limited Vs ACIT (ITAT Delhi)
ITAT Delhi held that that the departmental authorities cannot question the validity of Tax Residency Certificate. Once the assessee holds a valid TRC, it proves the residential status of the assessee as resident of Mauritius, hence, it will be eligible to treaty benefits.
Facts- The assessee is a non-resident corporate entity incorporated in Mauritius and is a tax resident of Mauritius. As stated by AO, the assessee operates as an investme
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