https://www.taxtmi.com/caselaws?id=378315 Treaty residence for dual residents is determined under the Article 4(2) tie-breaker by examining permanent home and centre of vital interests. Where personal and economic relations are closer to the USA, treaty residence may be allocated there, overriding domestic residency consequences for the relevant period and potentially excluding Indian taxation of the relevant income. A Tax Residency Certificate produced at the appellate stage is not necessarily decisive where treaty residence is established from surrounding factual evidence; Rule 46A concerns may not affect the analysis if the certificate is not the sole basis. 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 Treaty residence for dual residents is determined under the Article 4(2) tie-breaker by examining permanent home and centre of vital interests. Where personal and economic relations are closer to the USA, treaty residence may be allocated there, overriding domestic residency consequences for the relevant period and potentially excluding Indian taxation of the relevant income. A Tax Residency Certificate produced at the appellate stage is not necessarily decisive where treaty residence is established from surrounding factual evidence; Rule 46A concerns may not affect the analysis if the certificate is not the sole basis. Case-Laws Income Tax Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378315