https://www.taxtmi.com/caselaws?id=789660 Concessional dividend tax treatment under the India-Mauritius DTAA depends on valid treaty residency documentation for the relevant payment period. Where the available Tax Residency Certificate covered a different quarter from the dividend payment, the record was insufficient to verify entitlement to the treaty rate or the correctness of TDS applied. The matter was therefore remanded for fresh examination after the assessee is given an opportunity to produce the relevant Form 10F and Tax Residency Certificate for the correct period; no final determination on merits was made. en-us Thu, 09 Apr 2026 00:00:00 +0530 Fri, 10 Apr 2026 13:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789660 Concessional dividend tax treatment under the India-Mauritius DTAA depends on valid treaty residency documentation for the relevant payment period. Where the available Tax Residency Certificate covered a different quarter from the dividend payment, the record was insufficient to verify entitlement to the treaty rate or the correctness of TDS applied. The matter was therefore remanded for fresh examination after the assessee is given an opportunity to produce the relevant Form 10F and Tax Residency Certificate for the correct period; no final determination on merits was made. Case-Laws Income Tax Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789660