https://www.taxtmi.com/caselaws?id=12672 A CBDT circular treating a Mauritian certificate of residence as conclusive for treaty benefits was held beyond the scope of sections 90 and 119 of the Income-tax Act, 1961, because delegated instructions cannot alter the statutory or treaty framework. The High Court also held that the Assessing Officer's quasi-judicial power to examine the assessee's true residence, the genuineness of treaty claims, and possible treaty shopping remains intact, including the power to lift the corporate veil where necessary. The circular was therefore invalid to the extent it excluded factual inquiry and conferred impermissible conclusiveness on the foreign residence certificate. en-us Fri, 31 May 2002 00:00:00 +0530 Sat, 18 Mar 2017 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12672 A CBDT circular treating a Mauritian certificate of residence as conclusive for treaty benefits was held beyond the scope of sections 90 and 119 of the Income-tax Act, 1961, because delegated instructions cannot alter the statutory or treaty framework. The High Court also held that the Assessing Officer's quasi-judicial power to examine the assessee's true residence, the genuineness of treaty claims, and possible treaty shopping remains intact, including the power to lift the corporate veil where necessary. The circular was therefore invalid to the extent it excluded factual inquiry and conferred impermissible conclusiveness on the foreign residence certificate. Case-Laws Income Tax Fri, 31 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12672