6th The Dastur National Moot Court Competition, 2023
ANNOUNCEMENT 6th The Dastur National Moot Court Competition, 2023 organized jointly by Government Law College, Mumbai and The Chamber of Tax Consultants.
ANNOUNCEMENT 6th The Dastur National Moot Court Competition, 2023 organized jointly by Government Law College, Mumbai and The Chamber of Tax Consultants.
A clarificatory press release dated 1-03-2013 issued by the Finance Ministry pursuant to the 2013 amendment makes it clear that a Tax Residency Certificate is to be accepted and tax authorities cannot go behind it. Further, based on repeated assurances to foreign investors by way of CBDT Circulars as well as press releases and legislative amendments and decisions of the Courts, the revenue cannot go behind TRC.
In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliance requirements across sectors due to the outbreak