Proof of address isn’t sufficient; valid TRC is required to claim India-USA treaty benefit: ITAT

IT/ILT: US entity has to furnishing evidences, including tax residency certificate, under section 90(4) in support of its entitlement to benefits of Indo US tax treaty benefits

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000181950/proof-of-address-isn’t-sufficient-valid-trc-is-required-to-claim-india-usa-treaty-benefit-itat.aspx