https://www.taxtmi.com/caselaws?id=464022 Treaty shopping was not made out on the facts, and the Tax Residency Certificate could not ordinarily be questioned or disregarded except on limited grounds. The court found no factual foundation to depart from that binding principle, so no substantial question of law arose and the appeals were dismissed. en-us Mon, 18 Mar 2024 00:00:00 +0530 Fri, 26 Sep 2025 20:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464022 Treaty shopping was not made out on the facts, and the Tax Residency Certificate could not ordinarily be questioned or disregarded except on limited grounds. The court found no factual foundation to depart from that binding principle, so no substantial question of law arose and the appeals were dismissed. Case-Laws Income Tax Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464022