TMI BlogResidential status of assessee - The claim of the petitioner is totally misfound. The objective of the...Residential status of assessee - The claim of the petitioner is totally misfound. The objective of the Treaty is to avoid double taxation and not to avoid taxation. In order to claim benefit in India, the petitioner has to provide TRC from the Government of USA which admittedly he does not possess. Case of the petitioner in our view is hit by Section 90(4) of the 1961 Act which contemplates that a non-resident assessee claiming benefit under the double taxation avoidance agreement is not entitle..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
