https://www.taxtmi.com/caselaws?id=372211 Treaty relief under Article 16(1) of the India-UK Double Taxation Avoidance Agreement was linked to the assessee's UK service income and tax residency status during the relevant year. The Assessing Officer denied relief because the tax residency certificate was not furnished during assessment, but it was later produced before the appellate authority as additional evidence. As no remand report had been obtained, verification was required. The matter was therefore restored to the Assessing Officer for limited examination of the certificate and for granting relief if the claim was found correct. en-us Wed, 05 Dec 2018 00:00:00 +0530 Wed, 19 Dec 2018 08:21:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372211 Treaty relief under Article 16(1) of the India-UK Double Taxation Avoidance Agreement was linked to the assessee's UK service income and tax residency status during the relevant year. The Assessing Officer denied relief because the tax residency certificate was not furnished during assessment, but it was later produced before the appellate authority as additional evidence. As no remand report had been obtained, verification was required. The matter was therefore restored to the Assessing Officer for limited examination of the certificate and for granting relief if the claim was found correct. Case-Laws Income Tax Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372211