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“Section 90(4)”

Section References (mined)Section 90Section 90(4)20 judgments

SHRI RAM KRUPA MEDICARE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 315/AHD/2026[2021-22]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2021-22

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Years: 2021-22

Section 154Section 154(3)Section 195Section 200ASection 90Section 90(4)

shareholders had duly furnished valid Tax Residency Certificate (TRC) and Form No. 10F and thereby fully complying with the conditions laid down under Section 90(4) and 90(5) of the Act and hence entitled to the benefits of the applicable DTAA 5 The Ld CIT(A) erred in ignoring

SHILPI MODI,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(2),, KOLKATA

Appeals of the assessee are allowed

ITA 1965/KOL/2025[2022-2023]Status: DisposedITAT Kolkata17 Feb 2026AY 2022-2023
Section 143(3)Section 263Section 54

LINKED IN" being non- resident had furnished the necessary documents in ITAT NO. 211 OF 2022 REPORTABLE the such as TRC under Section 90(4) of the Act read with Rule 21 AB of the Rules and no PE certificate etc. only in the assessment year under consideration. Further

RAVI MODI,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(2),, KOLKATA

Appeals of the assessee are allowed

ITA 1964/KOL/2025[2022-2023]Status: DisposedITAT Kolkata17 Feb 2026AY 2022-2023
Section 143(3)Section 263Section 54

LINKED IN" being non- resident had furnished the necessary documents in ITAT NO. 211 OF 2022 REPORTABLE the such as TRC under Section 90(4) of the Act read with Rule 21 AB of the Rules and no PE certificate etc. only in the assessment year under consideration. Further

DCIT (INTERNATIONAL TAXATION)-2, HYDERABAD vs. THOGARCHEDU SUBHA SRI, HYDERABAD

In the result, the appeal of the Revenue is dismissed

ITA 1058/HYD/2025[2023-24]Status: DisposedITAT Hyderabad11 Feb 2026AY 2023-24
For Appellant: Shri BG Reddy, AdvocateFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 115A(1)(a)Section 143(1)Section 154Section 90(4)Section 90(5)

assessee to be governed by the\nprovisions of the DTAA to the extent they are more beneficial than the provisions\nof the Act. Section 90(4) and Section 90(5) of the Act requires the assessee to\nfurnish TRC and certain prescribed documents and informations. We have also\ngone through

HAREON SOLAR SINGAPORE PRIVATE LIMITED,SINGAPORE vs. DCIT INT. TAXATION CIRCLE-2(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA no

ITA 2226/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21
Section 112Section 143(3)Section 144C(5)

benefit under India Singapore DTAA.It is now well settled that\nmere holding of TRC is not sufficient . Reference is drawn to Section 90(4) and\n90(5). Further, the authorities have to see the surrounding facts and\ncircumstances w.r.t. the claim of the taxpayer for residency based

EBAY SINGAPORE SERVICES PVT. LTD.,MUMBAI vs. DCIT (IT) 2(2)(1), MUMBAI

In the result, the appeal filed by the assessee stands allowed

ITA 2378/MUM/2022[2019-20]Status: DisposedITAT Mumbai30 Sept 2025AY 2019-20

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

Section 143(2)Section 253

authorities cannot go behind it. He placed reliance on the clarifying press release dated 01/03/2013, issued by the Finance ministry, read with section 90(4) of the Act. 5.8 The Ld.Sr.Counsel submitted that as per the provisions of Section 90 of the Act, the assessee, being a tax resident

SIVAKARTHICK RAMAN,MADURAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE MADURAI

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 281/CHNY/2025[2022-23]Status: DisposedITAT Chennai07 Jul 2025AY 2022-23

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:281/Chny/2025 िनधा"रण वष" / Assessment Year: 2022-23 Sivakarthick Raman, The Assistant Commissioner Of 5/200, 2Nd Street, Alagupillai Nagar, Vs. Income Tax, T.Pudukudi, International Taxation Circle, Achampathu, Madurai. Madurai – 625 019. [Pan: Ajnpr-3214-R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. Preeti Goel, Advocate ""थ" की ओर से/Respondent By : Ms. Anitha, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 21.04.2025 घोषणा की तारीख/Date Of Pronouncement : 07.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

For Appellant: Ms. Preeti Goel, AdvocateFor Respondent: Ms. Anitha, Addl. C.I.T
Section 143(3)Section 144C(13)Section 15Section 15(1)(a)Section 234BSection 234DSection 5(2)Section 5(2)(a)Section 9(1)(ii)Section 90

case of Sreenivasa Cheemalamarri [I.T.A.No.1463/Hyd/2018] held that if the assessee provides sufficient circumstantial evidence in such cases, the requirement of Section 90(4) ought to be relaxed and where there is a conflict between the Treaty and the Act, the Treaty shall overrule the Act. (iii). Ahmedabad Bench

JCIT (IT) (OSD)-4(1)(2), MUMBAI vs. ARUN RANGACHARI, MUMBAI

ITA 2393/MUM/2019[2009-10]Status: DisposedITAT Mumbai30 Apr 2024AY 2009-10
Section 132(4)Section 147Section 254(2)Section 9(1)(i)

financial\ntransaction to establish that rendered in India. In page 6 of\ncounter comments, the Assessing Officer mentions about Tax\nResidency Certificate [applicable section 90(4))). This applies only\nif it is established that there is income accruing or arising in India\nand that is a separate matter in this

SOMENATH DUTTAGUPTA,KOLKATA vs. ACIT, CIR-2(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 627/KOL/2023[2019-20]Status: DisposedITAT Kolkata01 Mar 2024AY 2019-20

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.627/Kol/2023 Assessment Year: 2019-20 Somnath Duttagupta……..………….…................…...……………....Appellant A 168, Lake Gardens, Shivam Building Flat A2, Kolkata – 700045. [Pan: Afqpd5412G] Vs. Acit, Circle-2(1), Kolkata…...…..........................................…..…..... Respondent Appearances By: Shri Balaji V, Ar, Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 22, 2024 Date Of Pronouncing The Order : March 01, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 28.04.2023 Of The Commissioner Of Income Tax (Appeals)- 22, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Is Aggrieved By The Action Of The Lower Authorities In Making/Confirming The Addition Of Salary Income Of Rs.47,26,133/- Received By The Assessee In India For The Services Rendered In Us. 3. The Brief Facts Of The Case Are That The Assessee, An Individual, Filed His Revised Return Of Income For The Assessment Year Under Consideration I.E. A.Y 2019-20 Declaring A Total Income Of Rs.191370/-.

Section 250Section 90(4)

delay caused by the US authorities in issuing the same owing to Covid-19 pandemic. The Assessing Officer referred to the provisions of section 90(4) of the Income Tax Act, which is reproduced as under: “An assessee, not being a resident, to whom an agreement referred

SHRI ARINDAM DASGUPTA. ,KOLKATA vs. ACIT, IT-1(1), KOLKATA. , 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

obligated to do impossible task and penalized for the same. If the assessee provides sufficient circumstantial evidence in such cases, the requirement of section 90(4) ought to be relaxed. Further, it is obvious that where there is a conflict between the Treaty and the Act, the Treat shall overrule ... 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

GUJARAT ENERGY TRANSMISSION CORPORATION LTD.,,VADODARA vs. THE DCIT, , VADODARA

In the result, the appeal of the assessee in ITA No

ITA 1765/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2010-11

Bench: Shri Ramit Kochar & Ms.Madhumita Roy"नधा"रणवष"/Asstt. Year: 2010-11 Gujarat Energy Transmission The Pcit-I Corporation Ltd. Vadodra Sardar Patel Vidyut Bhavan V. Race Course Circle, Baroda. Pan : Aabcg 4029 R "नधा"रणवष"/Asstt. Year: 2010-11 Gujarat Energy Transmission The Deputy Corporation Ltd. Commissioner Of Sardar Patel Vidyut Bhavan V. Income Tax, Circle Race Course Circle, Baroda. 1(1)(1), Vadodra Pan : Aabcg 4029 R Baroda.

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR &
Section 115JSection 143(3)Section 250(6)Section 263Section 40

consideration owing to the fact that the "LINKED IN" being non-resident had furnished the necessary documents in the such as TRC under Section 90(4) of the Act read with Rule 21 AB of the Rules and no PE certificate etc. only in the assessment year under consideration. Further

GUJARAT ENERGY TRANSMISSION CORPN.LTD.,,BARODA vs. THE CIT-1, BARODA

In the result, the appeal of the assessee in ITA No

ITA 1119/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2010-11

Bench: Shri Ramit Kochar & Ms.Madhumita Roy"नधा"रणवष"/Asstt. Year: 2010-11 Gujarat Energy Transmission The Pcit-I Corporation Ltd. Vadodra Sardar Patel Vidyut Bhavan V. Race Course Circle, Baroda. Pan : Aabcg 4029 R "नधा"रणवष"/Asstt. Year: 2010-11 Gujarat Energy Transmission The Deputy Corporation Ltd. Commissioner Of Sardar Patel Vidyut Bhavan V. Income Tax, Circle Race Course Circle, Baroda. 1(1)(1), Vadodra Pan : Aabcg 4029 R Baroda.

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR &
Section 115JSection 143(3)Section 250(6)Section 263Section 40

consideration owing to the fact that the "LINKED IN" being non-resident had furnished the necessary documents in the such as TRC under Section 90(4) of the Act read with Rule 21 AB of the Rules and no PE certificate etc. only in the assessment year under consideration. Further

LEAPFROG FINANCIAL INCLUSION INDIA (II) LTD,MAURITIUS vs. ACIT, CIRCLE 2(2)(1), INTERNATIONAL TAXATION, NEW DELHI

ITA 366/DEL/2023[2020-21]Status: DisposedITAT Delhi11 Aug 2023AY 2020-21

Bench: Sh. G. S. Pannu & Sh. Saktijit Dey, Vice-Ita Nos.365 & 366/Del/2023 (Assessment Years : 2019-20 & 2020-21) & Stay Application No.85/Del/2023 (Assessment Year : 2020-21) Leapfrog Financial Vs. Acit Inclusion India (Ii) Ltd., Circle – 2(2)(1) 2Nd Floor, C/O Axis New Delhi Fiduciary Ltd., The Axis 26 Cybercity, Ebene, Mauritius - 72201 Pan No. Aaccl 8541 Q (Appellant) (Respondent) Assessee By Shri Deepak Chopra, Adv. Shri Anmol Anand, Adv. Ms. Priya Tandon, Adv. Revenue By Shri Vizay B. Vasanta, Cit-D.R. Date Of Hearing: 15.05.2023 Date Of Pronouncement: 11.08.2023

Section 143(3)Section 144C(13)

petitioner would governed by the provisions of India-Singapore DTAA to the extent at it is more favorable than the Act. 79. Section 90(4) of the Act provides that a non-resident taxpayer to whom a DTAA applies, shall not be entitled to claim any relief under DTAA unless ... obtained from the Government of that ITA Nos.365 & 366/Del/2023 And Stay Application No.85/Del/2023 Leapfrog Financial Inclusion India (II) Ltd. vs. ACIT 11 country. Section 90(4) of the Act clarifies that a non-resident taxpayer is eligible to claim DTAA benefits. 80. Article 1 of the India-Singapore DTAA states

LEAPFROG FINANCIAL INCLUSION INDIA (II) LTD,MAURITIUS vs. ACIT, CIRCLE 2(2)(1), INTERNATIONAL TAXATION, NEW DELHI

ITA 365/DEL/2023[2019-2]Status: DisposedITAT Delhi11 Aug 2023

Bench: Sh. G. S. Pannu & Sh. Saktijit Dey, Vice-Ita Nos.365 & 366/Del/2023 (Assessment Years : 2019-20 & 2020-21) & Stay Application No.85/Del/2023 (Assessment Year : 2020-21) Leapfrog Financial Vs. Acit Inclusion India (Ii) Ltd., Circle – 2(2)(1) 2Nd Floor, C/O Axis New Delhi Fiduciary Ltd., The Axis 26 Cybercity, Ebene, Mauritius - 72201 Pan No. Aaccl 8541 Q (Appellant) (Respondent) Assessee By Shri Deepak Chopra, Adv. Shri Anmol Anand, Adv. Ms. Priya Tandon, Adv. Revenue By Shri Vizay B. Vasanta, Cit-D.R. Date Of Hearing: 15.05.2023 Date Of Pronouncement: 11.08.2023

Section 143(3)Section 144C(13)

petitioner would governed by the provisions of India-Singapore DTAA to the extent at it is more favorable than the Act. 79. Section 90(4) of the Act provides that a non-resident taxpayer to whom a DTAA applies, shall not be entitled to claim any relief under DTAA unless ... obtained from the Government of that ITA Nos.365 & 366/Del/2023 And Stay Application No.85/Del/2023 Leapfrog Financial Inclusion India (II) Ltd. vs. ACIT 11 country. Section 90(4) of the Act clarifies that a non-resident taxpayer is eligible to claim DTAA benefits. 80. Article 1 of the India-Singapore DTAA states

THR INFRASTRUCTURE PTE LTD,GURGAON vs. DCIT, CIR.-3(1)(1), INTL TAX, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1915/DEL/2022[201-18]Status: DisposedITAT Delhi12 May 2023

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

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 143(3)

prerequisites for the non-resident's entitlement to beneficial provisions of the DTAA. As per provisions of section 90(4) of the Act, a non- resident shall not be entitled to claim any relief under the DTAA unless a certificate of his being resident of the country outside India

SANJEEV AGRAWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-4, JAIPUR, 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

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

MAAN ALUMINIUM LTD.,PITHAMPUR vs. ITO (IT & TP), BHOPAL

ITA 6/IND/2020[2015-16]Status: DisposedITAT Indore31 Mar 2023AY 2015-16

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Maan Aluminium Ltd. Ito (It & Tp), 427, Orbit Mall, Bhopal बनाम/ 4Th Floor, Ab Road, Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aapcm 0088 C / Tan: Bplm 07361 E Assessee By Shri Sudhir Padliya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.01.2023 Date Of Pronouncement 31.03.2023

Section 195Section 201(1)Section 9Section 90(4)

Para No. 8 of his order. CIT(A)’s Order: 5. During first-appeal, Ld. CIT(A) made an initial observation that section 90(4) of the Act requires production of Tax Residency Certificate (TRC) for claiming benefit of DTAA. But the assessee has not produced TRC either before

REVERSE AGE HEALTH SERVICES PTE LTD,SINGAPORE vs. DCIT, CIRCLE-3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1867/DEL/2022[2018-19]Status: DisposedITAT Delhi17 Feb 2023AY 2018-19

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2018-19 Reverse Age Health Dcit Services Pte Ltd. Vs Circle – 3 (1) (1) 31, Tanglin Road, 03-04, St. International Taxation Regis Residences, New Delhi Singapore- 247912 Pan No.Aaicr9878A (Appellant) (Respondent) Appellant By Sh. Deepak Chopra, Advocate Respondent By Sh. Sanjay Kumar, Sr. Dr Date Of Hearing: 13/02/2023 Date Of Pronouncement: 17/02/2023

Section 143Section 90

derived by petitioner would governed by the provisions of India-Singapore DTAA to the extent at it is more favorable than the Act. Section 90(4) of the Act provides that a non- 79. resident taxpayer to whom a DTAA applies, shall not be entitled to claim any relief under ... unless a certificate of it being a resident (i.e. Tax Residency Certificate) of such country is obtained from the Government of that country. Section 90(4) of the Act clarifies that a non-resident taxpayer is eligible to claim DTAA benefits. Article 1 of the India-Singapore DTAA states

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)

erred in giving the benefit under Article 8 of the India-UAE DTAA without considering the provisions of the section 90(4) of the Income Tax Act, 1961. 2. Whether, on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in giving ... erred in giving the benefit under Article 8 of the India-UAE DTAA without considering the provisions of the of the section 90(4) of the Act. The TRC furnished by the Assessee covered only part of the relevant previous year. Since the Assessee did not hold a valid

M/S. INFOSYS BPO LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BANGALORE

In the result, the appeal is allowed in favour of the assessee

ITA 988/BANG/2017[2016-17]Status: DisposedITAT Bangalore17 May 2022AY 2016-17

Bench: Shri N V Vasudevan & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT)
Section 195Section 195ASection 206ASection 248Section 9Section 9(1)(vi)

light of the DTAA, only when the tax residency certificate is submitted in respect of payee. Otherwise, it would amount to contravention of section 90(4) of the Act. Hence, in the absence of tax residency certificate of the payee, the assessee’s claim was rejected by the CIT(Appeals ... stated that the benefit of DTAA is available only when the certificate of tax residency is submitted in terms of section 90(4) of the Act and since the assessee had not submitted the residency certificate from the Government of the other country the decision of the Hon’ble Tribunal