Allowing the appeal of the assessee the Tribunal held that ; the failure to submit a ‘Tax Residency Certificate’ (TRC) as required by S..90(4) is not a bar to the grant of benefits under the DTAA. However, the assessee is required to produce reasonable evidence of the entitlement of the foreign entity to benefits under the DTAA .( ITA Nos. 478 / 479/Ahd/2018, dt. 21.06.2018)(AY. 2013-14 , 2014-15)
Skaps Industries India Pvt.Ltd. v. ITO( 2018) 167 DTR 321/ 171 ITD 723/ 194 TTJ 730 (Ahd)(Trib), www.itatonline.org
S. 90 :Double taxation relief -The failure to submit a ‘Tax Residency Certificate’ (TRC) as required by S.90(4) is not a bar to the grant of benefits under the DTAA. However, the assessee is required to produce reasonable evidence of the entitlement of the foreign entity to benefits under the DTAA-DTAA-India –USA. [ S.90(4),art. 12(4)(b) ]