TRC is the valid document for determining treaty advantages
Tax Residency Certificate is the valid document for determining treaty advantages. ITAT- Delhi – M/s Sarva Capital LLC (ITA No. 2073/Del/2023): Tax Residency Certificate is the valid document for determining treaty advantages. Facts of the Case: M/s Sarva Capital LLC, a non-resident corporate entity that was established in accordance with Mauritiusan legislation and is involved …