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of <h1>Tax Residency Certificate cannot be lightly challenged; only narrow, enumerated legal grounds permit review, appellant provided no foundation</h1> <h3>THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 Versus TATA NYK SHIPPING PTE LTD</h3> HC held that a Tax Residency Certificate (TRC) cannot be readily impugned; only the limited circumstances identified by the SC permit questioning a TRC. ... Question of treaty shopping - determination of Tax Residency -HELD THAT:- The decision in Blackstone speaks of the impermissibility of going behind or questioning the Tax Residency Certificate [“TRC”]. The limited grounds on or circumstances in which a TRC may be questioned or doubted had been lucidly explained by the Supreme Court in UOI & Anr. vs. Azadi Bachao Andolan & Anr. [2003 (10) TMI 5 - SUPREME COURT] and Vodafone International Holidays BV vs. UOI & Anr. [2012 (1) TMI 52 - SUPREME COURT]. In the absence of any factual foundation having been laid in place or alluded to by the appellant and which would qualify the tests laid down in Azadi Bachao and Vodafone International, we are of the considered opinion that no substantial question of law arises. Appellant conceded that 'the question of treaty shopping would not arise' on the present facts and that the issues must be decided in light of Blackstone Capital Partners (Singapore) Vi Fdi Three Pte. Ltd. v. Assistant Commissioner of Income-tax (International Taxation) [(2023) 452 ITR 111]. Blackstone affirms the 'impermissibility of going behind or questioning the Tax Residency Certificate ['TRC']'. The decision explains that TRCs may be questioned only on the limited grounds articulated by the Supreme Court in UOI v. Azadi Bachao Andolan [(2004) 10 SCC 1] and Vodafone International Holidays BV v. UOI [(2012) 6 SCC 613]. No factual foundation was laid by the appellant to satisfy the tests from Azadi Bachao and Vodafone International. For these reasons, the court held that 'no substantial question of law arises' and the two appeals were dismissed.
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