Mere failure to submit TRC U/s. 90(4) is not a bar to grant benefits under DTAA

Skaps Industries India Pvt Ltd Vs. ITO (ITAT Ahmedabad)

Section 90(4), in the absence of a non-obstante clause, cannot be read as a limitation to the treaty superiority under Section 90(2), we are of the considered view that an eligible assessee cannot be declined the treaty protection under section 90(2) on the ground that the said assessee has not been able to furnish a Tax Residency Certificate in the prescribed form.

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