{"id":1523,"date":"2018-06-30T11:15:59","date_gmt":"2018-06-30T11:15:59","guid":{"rendered":"http:\/\/itatonline.org\/digest\/skaps-industries-india-pvt-ltd-v-ito-ahdtrib-www-itatonline-org\/"},"modified":"2018-10-28T08:10:31","modified_gmt":"2018-10-28T08:10:31","slug":"skaps-industries-india-pvt-ltd-v-ito-ahdtrib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/skaps-industries-india-pvt-ltd-v-ito-ahdtrib-www-itatonline-org\/","title":{"rendered":"Skaps Industries India Pvt.Ltd. v. ITO( 2018) 167 DTR 321\/ 171 ITD 723\/ 194 TTJ 730  (Ahd)(Trib), www.itatonline.org"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ; the failure to submit a &#8216;Tax Residency Certificate&#8217; (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 <strong>.<\/strong>( ITA Nos. 478 \/ 479\/Ahd\/2018, dt. 21.06.2018)(AY. 2013-14 , 2014-15)<\/p>\n<p><a href=\"http:\/\/itatonline.org\/archives\/wp-content\/uploads\/Softbrands-Transfer-Pricing.pdf\"><strong>[Click here to download PDF file]<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 90 :Double taxation relief -The failure to submit a &#8216;Tax Residency Certificate&#8217; (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 \u2013USA. [ S.90(4),art. 12(4)(b) ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1523","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-oz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1523","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=1523"}],"version-history":[{"count":5,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1523\/revisions"}],"predecessor-version":[{"id":2735,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1523\/revisions\/2735"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}