https://www.taxtmi.com/caselaws?id=378315 A dual-resident taxpayer's treaty residence must be determined under the Article 4(2) tie-breaker by assessing permanent home and centre of vital interests. The Tribunal held that the assessee's personal and economic ties were closer to the USA, so treaty residence in the USA applied for the relevant period and Indian tax residence did not govern that period. It also held that section 6(1)(c) did not independently change the treaty outcome, because the dispute was controlled by the DTAA residence analysis. A Tax Residency Certificate filed at the appellate stage did not vitiate the order, as the conclusion rested on surrounding facts rather than the certificate alone. en-us Fri, 15 Mar 2019 00:00:00 +0530 Fri, 12 Apr 2019 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378315 A dual-resident taxpayer's treaty residence must be determined under the Article 4(2) tie-breaker by assessing permanent home and centre of vital interests. The Tribunal held that the assessee's personal and economic ties were closer to the USA, so treaty residence in the USA applied for the relevant period and Indian tax residence did not govern that period. It also held that section 6(1)(c) did not independently change the treaty outcome, because the dispute was controlled by the DTAA residence analysis. A Tax Residency Certificate filed at the appellate stage did not vitiate the order, as the conclusion rested on surrounding facts rather than the certificate alone. Case-Laws Income Tax Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378315