https://www.taxtmi.com/caselaws?id=331222 A genuine claim for India-Singapore DTAA relief need not be rejected merely because it was not specifically made in the return, where the assessee disclosed non-resident status and produced the Singapore Tax Residency Certificate and treaty documents. The factual conditions for Article 11 and Article 13 relief required verification of residence status and supporting evidence. The matter was therefore not foreclosed on the rectification route and was sent back for fresh examination on merits, with the assessee to be given an opportunity to furnish further material. en-us Wed, 29 Jun 2016 00:00:00 +0530 Sat, 19 Nov 2016 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331222 A genuine claim for India-Singapore DTAA relief need not be rejected merely because it was not specifically made in the return, where the assessee disclosed non-resident status and produced the Singapore Tax Residency Certificate and treaty documents. The factual conditions for Article 11 and Article 13 relief required verification of residence status and supporting evidence. The matter was therefore not foreclosed on the rectification route and was sent back for fresh examination on merits, with the assessee to be given an opportunity to furnish further material. Case-Laws Income Tax Wed, 29 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331222