The Income Tax Appellate Tribunal (‘ITAT’), New Delhi pronounced two decisions on 10 and 11 August 2023 and in both of them it reiterated one of the core observations of Supreme Court in the Azadi Bachao Andolancase[1], i.e., Indian Revenue officials cannot go beyond behind the Tax Residency Certificate (‘TRC’) issued…
Read More »Tax Residency Certificates Cannot be Questioned: ITAT Delhi Pronounces Two Similar Decisions