Chapter X-A — the law in short
What the courts have decided on section Chapter X-A, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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AAR v Tiger Global International II Holdings
Supreme CourtHelps departmentValidity unconfirmed
I hold a Mauritius TRC. Can the department still deny me treaty relief on the capital gains?
Yes. A Tax Residency Certificate is a necessary eligibility requirement under s.90(4) but is not sufficient or conclusive evidence of residence, beneficial ownership or entitlement to treaty benefits, and the authorities may examine the substance of the arrangement. The Supreme Court set aside the High Court's judgment, restored the AAR's rejection and held the gains taxable in India.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.