Secro BPO (P.) Ltd. v. Authority for Advance Ruling

379 ITR 256High Court2015#8447 most cited

What is Secro BPO (P.) Ltd. v. Authority for Advance Ruling authority for?

A treaty provision, even if not explicitly mentioned in Section 90(4) of the Income Tax Act, cannot be construed as a limitation on the treaty's superiority over domestic law; it can only be applied in a manner beneficial to the assessee.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2025.

Also referred to as

Serco BPO (P.) Ltd v. Authority for Advance Ruling · Section 90(4) · Income Tax Act · treaty benefits · DTAA · domestic law · beneficial to assessee · tax treaty · international taxation

Sections most often in play

Section 143(3)Section 234DSection 13(4)Section 13(4A)Section 143(2)Section 144CSection 153Section 234B

Issues it is cited on

tax residency certificatetreaty benefitstrcpptazadi bachao andolansection 5(2)section 234dsection 90(2)tax benefitbeneficial ownersection 90tax treaty

Judgments citing Secro BPO (P.) Ltd. v. Authority for Advance Ruling

Fullerton Financial Holdings Pte. Ltd., Singapore vs. The Assistant Commissioner of Income-Tax - (International Taxation), Circle 2(3)(1) - Mumbai, Mumbai

ITA 1137/MUM/2025[2022-23]Status: DisposedITAT Mumbai28 Oct 2025AY 2022-23

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 144C(5)Section 153

…23] 151 taxmann com 501 (refer to Page Nos. 377 to 381 of the legal PB), • Maersk Tankers Singapore Pte. Ltd. v/s ACIT(IT) (2022) 145 taxmann.com 260 (Rajkot Trib) (refer to Page Nos. 382 to 405 of the legat PB), • Serco BPO (P.) Ltd v/s AAR, New Delhi (2015) 379 ITR 256 (P&11) (refer to Page Nos. 140 to 158 of the legal PB), • M.T. Maersk Mikage v/s. DIT(IT) [2017] 390 ITR 427(Guj) (refer to Page Nos. 406 to 414 of the legal PB); • CIT v/s. Lakshmi Textile Exporters Ltd. (2000) 245 ITR 521 (Mad) (refer to Page Nos. 415 to 416 of the legal PB), • Arabian Express Line Ltd. of United Kingdom vis. Union of India (19…

Puspendu Sekhar Nandy, Kolkata vs. Assistant Commissioner of Income Tax, Circle 2(1) International Taxation, Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 167/KOL/2024[2016-17]Status: DisposedITAT Kolkata15 May 2025AY 2016-17

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 143(3)Section 234BSection 234DSection 5(2)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. No. 167/Kol/2024 Assessment Year: 2016-17 Shri Puspendu Sekhar Nandy Vs. ACIT, IT, Circle-2(1), Kolkata (PAN: AEUPN 1239 C) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 29.04.2025 क" "त"थ Date of Pronouncement/ 15.05.2025 आदेश उ"घोषणा क" "त"थ For the assessee / Shri Nageswar Rao, A. R "नधा"रती क" ओर से For the revenue / रा…

Shri Santanu Sanyal, Kolkata vs. ACIT, Cir. 2(1), Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 41/KOL/2024[2016-17]Status: DisposedITAT Kolkata23 Jul 2024AY 2016-17

Bench: Dr. Manish Borad & Pradip Kumar Choubey

Section 144Section 250

…come Tax Officer, Ward 1(2), Gwalior [2014] 42 taxmann.com 285 (Agra - Tribunal) l) Sreenivasa Reddy Cheemalamarri vs Income Tax Officer, International Taxation - 1, Hyderabad ITANo. 1463/Hyd./2018 m) Serco BPO v Authority of Advance Rulings, New Delhi [2015] 379 ITR 256 (Punjab and Haryana) n) Skaps Industries India (P.) Ltd v Income Tax Officer, International Taxation, Ahmedabad [2018] 171 ITD 723 (Ahmedabad) 2.3. Ld. Counsel for the assessee further challenges with respect to the disallowance of deduction claimed under Chapter VI-A of India-UK DTAA amounting to INR 2,19,372/- and he submitted that he made the…

Shri Arindam Dasgupta., Kolkata vs. ACIT, It-1(1), Kolkata.

In the result, appeal of the assessee is allowed

ITA 1127/KOL/2023[2014-15]Status: DisposedITAT Kolkata20 Feb 2024AY 2014-15

Bench: Shri Rajesh Kumar]

Section 143(3)Section 5(2)Section 5(2)(b)Section 6

…bunal in the case of Skaps Industries India (P.) Ltd vs. ITO, International Taxation, Ahmedabad reported in 171 ITD 723 taking cue from the decision of the Hon'ble P & H High Court in the case of Secro BPO (P.) Ltd vs. Authority for Advance Ruling reported in 379 ITR 256 had held that "Whatever may have been the intention of the lawmakers and whatever the words employed in Section 90(4) may prima facie suggest, the ground reality is that as the things stand now, this provision cannot be construed as a limitation to the superiority of treaty over the domestic law. It can only be pressed into service as a provision…

Sapien Funds Ltd, Mauritius vs. CIT(International Taxation), New Delhi

In the result, appeal of the assessee is allowed

ITA 2890/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Nov 2023AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

For Appellant: Advocate
Section 143(3)Section 263

…, 2021 and wi ll, accordingly, apply in relation to the assessment year 2021-22 and subsequent assessment years. The ld. AR further rel ied on the judgments in the case of Union of India Vs. Azadi Bachao Andolan & Anr. 263 ITR 706, Serco BPO Pvt. Ltd. Vs. AAR 379 ITR 256 and In Re General Electric Pension Trust 280 ITR 425. 23. On going through the entire facts, we find that the observation of the ld. CIT that the assessee company is not entitled to treaty benef its being a non-resident for tax purpose because of non-fulf il lment of condition of l iable to tax criteria is wrong on facts. Just because, tax exempt…

Sapein Funds Ltd., Mauritius vs. CIT (International Taxation) Delhi-3, New Delhi

In the result, the appeal of the assessee is allowed

ITA 976/DEL/2022[2017-18]Status: DisposedITAT Delhi08 Jun 2023AY 2017-18

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Salil Kapoor, Adv. &For Respondent: Sh. Vizay Vasanta, CIT-DR
Section 143(3)Section 263

…il, 2021 and will, accordingly, apply in relation to the assessment year 2021-22 and subsequent assessment years. The ld. AR further relied on the judgments in the case of Union of India Vs. Azadi Bachao Andolan & Anr. 263 ITR 706, Serco BPO Pvt. Ltd. Vs. AAR 379 ITR 256 and In Re General Electric Pension Trust 280 ITR 425. 23. On going through the entire facts, we find that the observation of the ld. CIT that the assessee company is not entitled to treaty benefits being a non-resident for tax purpose because of non-fulfillment of condition of liable to tax criteria is wrong on facts. Just because, tax exemption…

Sanjeev Agrawal, Jaipur vs. DCIT, Central Circle-4, Jaipur

In the result, the appeal of the assessee is allowed

ITA 71/JPR/2023[2018-19]Status: DisposedITAT Jaipur10 May 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani (CA)For Respondent: Smt. Monisha Choudhary, (Addl.CIT)
Section 143(1)Section 250Section 4Section 5Section 6Section 90

…1 ITD 723 (Ahmedabad- ITAT) • Ranjit Kumar Vuppu [2021] 127 taxmann.com 105 (Hyd – ITAT) In both the decision reliance was placed on the decision of Hon’ble Punjab and Haryana High Court in the case of Serco BPO (P.) Ltd vs Authority of Advance Rulings [2015] 379 ITR 256 (P&H – HC) wherein it was held that “…whatever may have been the intention of the lawmakers and whatever the words employed in Section 90(4) may prima facie suggest, the ground reality is that as the things stand now, this provision cannot be construed as 9 Shri Sanjeev Agrawal, Jaipur. a limitation to the superiority of treaty over the domestic…

DCIT Intl Tax Cir-4(3) (2) (1), Mumbai vs. M/S. Win on Shipping, Mumbai

Appeal are dismissed

ITA 2079/MUM/2021[2015-16]Status: DisposedITAT Mumbai26 Oct 2022AY 2015-16
For Appellant: Shri Sandeep Bhalla/For Respondent: Shri Somendu Kumar Dash
Section 143(3)Section 144C(3)Section 90(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax International Taxation Circle – 4(3)(2), Mumbai, Room No. 1611, 16th Floor, Air India Building, Nariman Point, Mumbai - 400021 ……………. Appellant Vs M/s Win On Shipping, C/o Sea World & Logistics Pvt. Ltd., NCL Building, 8th Floor, Bandra Kurla Complex, Bandra (W), Mumbai – 400051 [PAN: AABCW5287H] ……………. Respondent For the Appellant/Department : Shri Somendu Kumar Dash Ms. Mahima Nair For the Respondent/Assessee : Shri Sandeep Bhalla/ Shri Ritesh…

Ranjith Kumar Vuppu, Hyderabad vs. Income Tax Officer, International Taxation-II, Hyderabad

In the result, appeal of the assessee is allowed

ITA 86/HYD/2021[2014-15]Status: DisposedITAT Hyderabad22 Apr 2021AY 2014-15

Bench: Smt. P. Madhavi Devi

For Appellant: Smt. Sherry GoyalFor Respondent: Smt. Kanika Agarwal,DR
Section 143(2)Section 5(2)Section 6(1)Section 90Section 90(4)

…bunal in the case of Skaps Industries India (P.) Ltd vs. ITO, International Taxation, Ahmedabad reported in 171 ITD 723 taking cue from the decision of the Hon'ble P & H High Court in the case of Secro BPO (P.) Ltd vs. Authority for Advance Ruling reported in 379 ITR 256 had held that "Whatever may have been the intention of the lawmakers and whatever the words employed in Section 90(4) may prima facie suggest, the ground reality is that as the things stand now, this provision cannot be construed as a limitation to the superiority of treaty over the domestic law. It can only be pressed into service as a provision…

Vamsee Krishna Kundurthi, Hyderabad vs. Income Tax Officer, International Taxation -1, Hyderabad

In the result, appeal of the assessee is allowed

ITA 55/HYD/2021[2014-15]Status: DisposedITAT Hyderabad22 Apr 2021AY 2014-15

Bench: Smt. P. Madhavi Deviassessment Year: 2014-15

For Appellant: Smt. Shery GoyalFor Respondent: Smt. Kanika Agarwal, DR
Section 10Section 143(2)Section 5(2)Section 6(1)Section 90Section 90(4)

…bunal in the case of Skaps Industries India (P.) Ltd vs. ITO, International Taxation, Ahmedabad reported in 171 ITD 723 taking cue from the decision of the Hon'ble P & H High Court in the case of Secro BPO (P.) Ltd vs. Authority for Advance Ruling reported in 379 ITR 256 had held that "Whatever may have been the intention of the lawmakers and whatever the words employed in Section 90(4) may prima facie suggest, the ground reality is that as the things stand now, this provision cannot be construed as a limitation to the superiority of treaty over the domestic law. It can only be pressed into service as a provision…

M/S. Skaps Industries India Pvt. Ltd., Ahmedabad vs. ITO, Intl-II, Ahmedabad

In the result, the appeals are allowed for statistical purposes in the terms indicated above

ITA 479/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad14 Jun 2018AY 2014-15
Section 195Section 201Section 9(1)(vii)Section 90(4)

…enuded of the powers to requisition further details in support of the claim of the assessee for the related treaty benefits. Approving this approach, Hon’ble Punjab & Haryana High Court, in the case of Serco BPO Pvt Ltd Vs Authority for Advance Ruling [(2015) 379 ITR 256 (P&H)], has observed as follows: 32. (Learned counsel’s) reliance in this regard upon the proposed amendment to section 90 of the Act is well founded. It sets at rest the doubt, if any, in this regard. (A) Section 90(4) of the Act as is stood at the relevant time i.e. in respect of the assessment year 2010-11 reads as under:— "90 (4) An assessee…

Skaps Industries India Pvt. Ltd., Ahmedabad vs. ITO, Intl-II, Ahmedabad

In the result, the appeals are allowed for statistical purposes in the terms indicated above

ITA 478/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad14 Jun 2018AY 2013-14
Section 195Section 201Section 9(1)(vii)Section 90(4)

…enuded of the powers to requisition further details in support of the claim of the assessee for the related treaty benefits. Approving this approach, Hon’ble Punjab & Haryana High Court, in the case of Serco BPO Pvt Ltd Vs Authority for Advance Ruling [(2015) 379 ITR 256 (P&H)], has observed as follows: 32. (Learned counsel’s) reliance in this regard upon the proposed amendment to section 90 of the Act is well founded. It sets at rest the doubt, if any, in this regard. (A) Section 90(4) of the Act as is stood at the relevant time i.e. in respect of the assessment year 2010-11 reads as under:— "90 (4) An assessee…

Tata Industries Ltd, Mumbai vs. Asst CIT RG 2(3), Mumbai

The appeal of the assessee stands partly allowed

ITA 6750/MUM/2014[2007-08]Status: DisposedITAT Mumbai10 Nov 2017AY 2007-08
For Appellant: Shri Dinesh VyasFor Respondent: Shri Samuel Darse-CIT-DR
Section 10Section 143(3)Section 14ASection 254(1)

…received Tax Residency Certificate (TRC) from the Mauritius incomes Department,that in June, 2006 an agreement was entered into between Apex and Birla group for transfer of shares of Idea. He relied upon the cases of Azadi Bacho(263 ITR 706), Serco BPO(P)Ltd.(379 ITR 256),JSH Mauritius(84taxmann.com.37)Saraswati Holding Corporation 6750&6440/M/14- Tata Industries Ltd. (111 TTJ 334)and Vodafone International (326 ITR 276) and referred to stupidity circular number 333, dated 02/04/1982,CBDT circular 682 dtd. 30/03/1994, CBDT circular 789, dated 30/04/2000, Press release dated 01/03/2013. The DR supported the orde…

Secro BPO (P.) Ltd. v. Authority for Advance Ruling (379 ITR 256) — Cited in 13 Judgments | BharatTax