Will Tax Residency Certificate [TRC] be sufficient ? May not be?

Skaps Industries India Pvt Ltd Vs ITO (ITAT Ahmedabad)

Author in this articles discusses recent decision of ITAT – Ahmedabad holding that:

1. an eligible assessee cannot be declined the Treaty protection under section 90(2) of the Income Tax Act, 1961 [the Act] on the ground that the said assessee has not been able to furnish a Tax Residency Certificate [TRC] in the prescribed form as required by the section 90(4).

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