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Case Law Details

Case Name : Sarva Capital LLC Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 2073/Del/2023
Date of Judgement/Order : 05/02/2024
Related Assessment Year : 2020-21
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Sarva Capital LLC Vs ACIT (ITAT Delhi)

Introduction: The case of Sarva Capital LLC Vs ACIT (ITAT Delhi) revolves around the validity of the Tax Residency Certificate (TRC) for determining treaty benefits under the India-Mauritius Double Taxation Avoidance Agreeme

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