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 a

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