https://www.taxtmi.com/caselaws?id=761378 A valid tax residency certificate carries strong evidentiary value and cannot be disregarded absent cogent material showing sham, fraud, or illegal activity. On the facts discussed, treaty benefit under the India-Austria DTAA was therefore available, and allegations of treaty shopping, lack of commercial substance, or reliance on BEPS principles were insufficient to deny it. Software licence receipts treated as business income were not taxable in India in the absence of a permanent establishment, so the additions were deleted. Separately, a notice under section 143(2) issued through the faceless assessment mechanism in the case of a foreign company was not held to be without authority, and the jurisdictional challenge failed. en-us Wed, 06 Nov 2024 00:00:00 +0530 Fri, 08 Nov 2024 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761378 A valid tax residency certificate carries strong evidentiary value and cannot be disregarded absent cogent material showing sham, fraud, or illegal activity. On the facts discussed, treaty benefit under the India-Austria DTAA was therefore available, and allegations of treaty shopping, lack of commercial substance, or reliance on BEPS principles were insufficient to deny it. Software licence receipts treated as business income were not taxable in India in the absence of a permanent establishment, so the additions were deleted. Separately, a notice under section 143(2) issued through the faceless assessment mechanism in the case of a foreign company was not held to be without authority, and the jurisdictional challenge failed. Case-Laws Income Tax Wed, 06 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761378