https://www.taxtmi.com/caselaws?id=438820 The ITAT Ahmedabad allowed the Assessee's appeal for statistical purposes, directing a remand to the Ld. CIT(A) for the Assessee to provide additional documentation proving U.S. tax residency to avail treaty benefits. The ITAT stressed the necessity of substantiating tax residency despite the Assessee's efforts and lack of TRC issuance, emphasizing the importance of meeting documentary requirements to benefit from favorable tax rates under international agreements. en-us Wed, 07 Jun 2023 00:00:00 +0530 Fri, 09 Jun 2023 08:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438820 The ITAT Ahmedabad allowed the Assessee's appeal for statistical purposes, directing a remand to the Ld. CIT(A) for the Assessee to provide additional documentation proving U.S. tax residency to avail treaty benefits. The ITAT stressed the necessity of substantiating tax residency despite the Assessee's efforts and lack of TRC issuance, emphasizing the importance of meeting documentary requirements to benefit from favorable tax rates under international agreements. Case-Laws Income Tax Wed, 07 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438820