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“tax residency certificate”

International TaxSection 90(4)Section 90(4)328 judgments

The decision most relied on for tax residency certificate is CIT v. Kotak Securities Ltd. (340 ITR 333), cited in 161 judgments on BharatTax.

Leading authorities on tax residency certificate

CIT v. Kotak Securities Ltd.
340 ITR 333 · 2012 · High Court
161
citing judgments

A deductor's bonafide belief or reliance on a Tax Residency Certificate (TRC) can influence whether they are deemed an 'assessee in default' under Section 195 for failing to deduct tax at source on payments to non-residents. The decision clarifies the due diligence required when interpreting tax treaties and TRCs for TDS compliance.

Sanofi Pasteur Holding SA v. Department of Revenue
354 ITR 316 · 2013 · High Court
42
citing judgments

Gains from the indirect transfer of shares in a foreign company holding Indian shares are not taxable in India under the relevant tax treaty, which is considered a self-contained code to be interpreted plainly. Creating corporate structures or special purpose vehicles for investment to secure tax benefits is a legitimate business activity.

Edenred Pte. Ltd. v. Deputy Director of Income Tax (International
118 Taxmann.com 2 · 2020 · Reported
14
citing judgments

The case is authority for the proposition that where a tax treaty provides for a more beneficial treatment than the Income Tax Act, the treaty provisions will prevail, provided certain conditions under section 90(2) are met.

Judgments citing tax residency certificate

Hcl Technologies Denmark Aps, New Delhi vs. ACIT, Circle Int.Taxation 2(1)(1), New Delhi

ITA 418/DEL/2023[2013-14]Status: DisposedITAT Delhi29 Mar 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

dispute that the assessee furnished before the ld. AO the income tax return filed with the foreign tax authorities and the copy of tax residency certificate (TRC) issued by the competent authority for the relevant year. 3. Heard and perused the record. 10 ITAs No.250 to 254/Del/2023 ( HCL Technologies Malaysia

Hcl (Brazil) Technologia Da Informacao Eireli, Aafch1401A vs. ACIT Circle International Tax 2(1)(1), New Delhi

ITA 413/DEL/2023[2013-14]Status: DisposedITAT Delhi29 Mar 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

dispute that the assessee furnished before the ld. AO the income tax return filed with the foreign tax authorities and the copy of tax residency certificate (TRC) issued by the competent authority for the relevant year. 3. Heard and perused the record. 10 ITAs No.250 to 254/Del/2023 ( HCL Technologies Malaysia

Hcl Technologies (Shanghai) Ltd, New Delhi vs. ACIT, Circle 2(1)(1), International Taxation, New Delhi

ITA 260/DEL/2023[2013-14]Status: DisposedITAT Delhi29 Mar 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

dispute that the assessee furnished before the ld. AO the income tax return filed with the foreign tax authorities and the copy of tax residency certificate (TRC) issued by the competent authority for the relevant year. 3. Heard and perused the record. 10 ITAs No.250 to 254/Del/2023 ( HCL Technologies Malaysia

Hcl Technologies Gmbh (Successor to Hcl Gmbh), New Delhi vs. ACIT, Circle Int. Taxation 2(1)(1), New Delhi

ITA 255/DEL/2023[2013-14]Status: DisposedITAT Delhi29 Mar 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

dispute that the assessee furnished before the ld. AO the income tax return filed with the foreign tax authorities and the copy of tax residency certificate (TRC) issued by the competent authority for the relevant year. 3. Heard and perused the record. 10 ITAs No.250 to 254/Del/2023 ( HCL Technologies Malaysia

Hcl Technologies Malaysia Sdn Bhd (Formerly Known As Hcl Axon Malaysia Sdn Bhd), New Delhi vs. ACIT Circle International Tax 2(1)(1), New Delhi

ITA 250/DEL/2023[2013-14]Status: DisposedITAT Delhi29 Mar 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

dispute that the assessee furnished before the ld. AO the income tax return filed with the foreign tax authorities and the copy of tax residency certificate (TRC) issued by the competent authority for the relevant year. 3. Heard and perused the record. 10 ITAs No.250 to 254/Del/2023 ( HCL Technologies Malaysia

Hcl Technologies Sweden Ab(Successor of Hcl Sweden Ab), New Delhi vs. ACIT, Circle- Int. Tax 2(1)(1), New Delhi

ITA 583/DEL/2021[2012-13]Status: DisposedITAT Delhi29 Mar 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

dispute that the assessee furnished before the ld. AO the income tax return filed with the foreign tax authorities and the copy of tax residency certificate (TRC) issued by the competent authority for the relevant year. 3. Heard and perused the record. 10 ITAs No.250 to 254/Del/2023 ( HCL Technologies Malaysia

Hcl America Inc., New Delhi vs. ACIT, Circle-Int. Tax 2(1)(1), New Delhi

ITA 542/DEL/2021[2012-13]Status: DisposedITAT Delhi29 Mar 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

dispute that the assessee furnished before the ld. AO the income tax return filed with the foreign tax authorities and the copy of tax residency certificate (TRC) issued by the competent authority for the relevant year. 3. Heard and perused the record. 10 ITAs No.250 to 254/Del/2023 ( HCL Technologies Malaysia

Hcl Great Britain Limited, New Delhi vs. ACIT, Circle-Int. Tax 2(1)(1), New Delhi

ITA 541/DEL/2021[2012-13]Status: DisposedITAT Delhi29 Mar 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

dispute that the assessee furnished before the ld. AO the income tax return filed with the foreign tax authorities and the copy of tax residency certificate (TRC) issued by the competent authority for the relevant year. 3. Heard and perused the record. 10 ITAs No.250 to 254/Del/2023 ( HCL Technologies Malaysia

Ronald Bhushan Raj Kammuri, Malkajgiri vs. ITO(Int Taxn)-1, Hyderabad

In the result, appeal of the assessee is allowed

ITA 334/HYD/2023[2020-21]Status: DisposedITAT Hyderabad21 Mar 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Shri K. Narasimha Chary

For Appellant: Shri Kishor B. Phadke, ARFor Respondent: Shri L.V. Bhaskara Reddy, CIT-DR
Section 143(3)Section 9(1)(ii)

because such salary has been ITA-IT No. 334/Hyd/2023 credited in his account in India or on the ground of non-production of Tax Residency Certificate. Assessee in this case is admittedly a non-resident India, but his salary for the period between September 2019 and, though accrued outside India ... account in India. 3. Both the learned Assessing Officer and the learned DRP were of the opinion that for want of production of Tax Residency Certificate, the assessee cannot claim exemption of the salary accrued to him outside India. Hence, assessee filed this appeal, stating that the salary accrued

Norwest Venture Partners X - Mauritius, Mauritius vs. DCIT Circle Intl. Taxation 2(2)(2), New Delhi

ITA 2311/DEL/2023[2020-21]Status: DisposedITAT Delhi19 Mar 2024AY 2020-21

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia[Assessment Year: 2020-21]

Section 143(3)Section 144C(13)Section 71(4)

assessee is a non-resident corporate entity incorporated under laws of Mauritius and is a tax resident of Mauritius in view of Tax Residency Certificate (TRC) issued by Mauritius Revenue Authority. The assessee is a investment holding company and Category -1 Global Business License holder. As an investment holding company ... company, the assessee has made investments in not only in India but other jurisdictions such as Mauritius and Singapore. He submitted that the Tax Residency Certificate has been issued to the assessee by the Director General of Mauritius Revenue Department. He submitted that the Financial Service Commission of Mauritius Government

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle International Tax 3(1)(1), New Delhi

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

ITA 885/DEL/2023[2017-18]Status: DisposedITAT Delhi13 Mar 2024AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

assessee is liable for tax for worldwide income. The assessee is a fiscal transparent entity entitled for treaty benefits as it holds valid tax residency certificate from UK Tax Authorities. 23. The ld DR before us specifically argued that as per Article 3 of India-UK DTAA, the term „person ... term „company‟, is not mentioned at all and accordingly, the assessee is not resident of UK irrespective of it holding a tax residency certificate from UK tax authorities. In this regard, we find that Article 3(g) of India UK DTAA defines the term „company‟ to mean any body corporate

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle International Tax 3(1)(1), New Delhi

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

ITA 884/DEL/2023[2016-17]Status: DisposedITAT Delhi13 Mar 2024AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

assessee is liable for tax for worldwide income. The assessee is a fiscal transparent entity entitled for treaty benefits as it holds valid tax residency certificate from UK Tax Authorities. 23. The ld DR before us specifically argued that as per Article 3 of India-UK DTAA, the term „person ... term „company‟, is not mentioned at all and accordingly, the assessee is not resident of UK irrespective of it holding a tax residency certificate from UK tax authorities. In this regard, we find that Article 3(g) of India UK DTAA defines the term „company‟ to mean any body corporate

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle Intl. Taxation 3(1)(1), New Delhi

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

ITA 2240/DEL/2023[2020-21]Status: DisposedITAT Delhi13 Mar 2024AY 2020-21

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

assessee is liable for tax for worldwide income. The assessee is a fiscal transparent entity entitled for treaty benefits as it holds valid tax residency certificate from UK Tax Authorities. 23. The ld DR before us specifically argued that as per Article 3 of India-UK DTAA, the term „person ... term „company‟, is not mentioned at all and accordingly, the assessee is not resident of UK irrespective of it holding a tax residency certificate from UK tax authorities. In this regard, we find that Article 3(g) of India UK DTAA defines the term „company‟ to mean any body corporate

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle Intl. Taxation 3(1)(1), New Delhi

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

ITA 2239/DEL/2023[2015-16]Status: DisposedITAT Delhi13 Mar 2024AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

assessee is liable for tax for worldwide income. The assessee is a fiscal transparent entity entitled for treaty benefits as it holds valid tax residency certificate from UK Tax Authorities. 23. The ld DR before us specifically argued that as per Article 3 of India-UK DTAA, the term „person ... term „company‟, is not mentioned at all and accordingly, the assessee is not resident of UK irrespective of it holding a tax residency certificate from UK tax authorities. In this regard, we find that Article 3(g) of India UK DTAA defines the term „company‟ to mean any body corporate

Superb Mind Holding Ltd., New Delhi vs. ACIT Circle Int Tax 3(1)(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 1568/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Mar 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.1568/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19

Section 112Section 143(3)Section 144C(5)

under: “2.8 The submissions have been examined along with materials available on record. There is no dispute that the assessee has a Tax Residence Certificate of Mauritius. To that extent, the contention that it is resident in Mauritius is in order. However, even in case where the company holds ... contracting State and the Income Tax Authorities will not go behind the TRC and question his residence status. “FINANCE MINISTRY'S CLARIFICATION ON TAX RESIDENCY CERTIFICATE (TRC) PRESS RELEASE, DATED 1-3-2013 33 I.T.A.No.1568/Del/2022 Concern has been expressed regarding the clause in the Finance Bill that amends Section

M/S Worldpart Ltd vs. DCIT, Intnl Taxn Circle-2(2), Chennai

In the result, the appeals of the revenue stand dismissed

ITA 760/CHNY/2023[2015-16]Status: DisposedITAT Chennai29 Feb 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.740 & 741/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Worldpart Limited, Income Tax, International Taxation 3, Julia House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented By: M/S. K M Mohandass & Co., No. 36, 1St Street, Sait Colony, Egmore, Chennai 600 008. [Pan:Aaacw9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. World Part Limited, Vs. The Deputy Commissioner Of C/O B S R & Company, 9Th Floor, Income Tax, International Taxation Business Plaza, Westin Hotel Circle 2(2), Chennai. Campus, 36/3-B Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune, Maharashtra 411 001. (अपीलाथ" /Appellant) (""थ"/Respondent) Department By : Shri Clement Ramesh Kumar, Cit Assessee By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 23.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 29.02.2024 आदेश /O R D E R Per V. Durga Rao:

For Respondent: Shri Clement Ramesh Kumar, CIT
Section 143(3)Section 147

Company. Interest income of assessee is similar to its capital reduction expenses both quantitatively and qualitatively.  Although the Company has a valid “Tax Residency Certificate” which itself depicts that the company has a no separate legal existence that is different from its Shareholders and is thus the sole beneficial owner

M/S Worldpart Ltd vs. DCIT, Intnl Taxn Circle-2(2), Chennai

In the result, the appeals of the revenue stand dismissed

ITA 759/CHNY/2023[2014-15]Status: DisposedITAT Chennai29 Feb 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.740 & 741/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Worldpart Limited, Income Tax, International Taxation 3, Julia House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented By: M/S. K M Mohandass & Co., No. 36, 1St Street, Sait Colony, Egmore, Chennai 600 008. [Pan:Aaacw9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. World Part Limited, Vs. The Deputy Commissioner Of C/O B S R & Company, 9Th Floor, Income Tax, International Taxation Business Plaza, Westin Hotel Circle 2(2), Chennai. Campus, 36/3-B Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune, Maharashtra 411 001. (अपीलाथ" /Appellant) (""थ"/Respondent) Department By : Shri Clement Ramesh Kumar, Cit Assessee By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 23.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 29.02.2024 आदेश /O R D E R Per V. Durga Rao:

For Respondent: Shri Clement Ramesh Kumar, CIT
Section 143(3)Section 147

Company. Interest income of assessee is similar to its capital reduction expenses both quantitatively and qualitatively.  Although the Company has a valid “Tax Residency Certificate” which itself depicts that the company has a no separate legal existence that is different from its Shareholders and is thus the sole beneficial owner

M/S Worldpart Ltd vs. DCIT, Intnl Taxn Circle-2(2), Chennai

In the result, the appeals of the revenue stand dismissed

ITA 758/CHNY/2023[2013-14]Status: DisposedITAT Chennai29 Feb 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.740 & 741/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Worldpart Limited, Income Tax, International Taxation 3, Julia House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented By: M/S. K M Mohandass & Co., No. 36, 1St Street, Sait Colony, Egmore, Chennai 600 008. [Pan:Aaacw9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. World Part Limited, Vs. The Deputy Commissioner Of C/O B S R & Company, 9Th Floor, Income Tax, International Taxation Business Plaza, Westin Hotel Circle 2(2), Chennai. Campus, 36/3-B Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune, Maharashtra 411 001. (अपीलाथ" /Appellant) (""थ"/Respondent) Department By : Shri Clement Ramesh Kumar, Cit Assessee By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 23.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 29.02.2024 आदेश /O R D E R Per V. Durga Rao:

For Respondent: Shri Clement Ramesh Kumar, CIT
Section 143(3)Section 147

Company. Interest income of assessee is similar to its capital reduction expenses both quantitatively and qualitatively.  Although the Company has a valid “Tax Residency Certificate” which itself depicts that the company has a no separate legal existence that is different from its Shareholders and is thus the sole beneficial owner

DCIT, Intnl Taxn Circle-2(2), Chennai vs. M/S Worldpart Ltd., Nicosia

In the result, the appeals of the revenue stand dismissed

ITA 741/CHNY/2023[2014-15]Status: DisposedITAT Chennai29 Feb 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.740 & 741/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Worldpart Limited, Income Tax, International Taxation 3, Julia House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented By: M/S. K M Mohandass & Co., No. 36, 1St Street, Sait Colony, Egmore, Chennai 600 008. [Pan:Aaacw9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. World Part Limited, Vs. The Deputy Commissioner Of C/O B S R & Company, 9Th Floor, Income Tax, International Taxation Business Plaza, Westin Hotel Circle 2(2), Chennai. Campus, 36/3-B Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune, Maharashtra 411 001. (अपीलाथ" /Appellant) (""थ"/Respondent) Department By : Shri Clement Ramesh Kumar, Cit Assessee By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 23.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 29.02.2024 आदेश /O R D E R Per V. Durga Rao:

For Respondent: Shri Clement Ramesh Kumar, CIT
Section 143(3)Section 147

Company. Interest income of assessee is similar to its capital reduction expenses both quantitatively and qualitatively.  Although the Company has a valid “Tax Residency Certificate” which itself depicts that the company has a no separate legal existence that is different from its Shareholders and is thus the sole beneficial owner

DCIT, Intnl Taxn Circle-2(2), Chennai vs. M/S Worldpart Ltd., Nicosia

In the result, the appeals of the revenue stand dismissed

ITA 740/CHNY/2023[2013-14]Status: DisposedITAT Chennai29 Feb 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.740 & 741/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Worldpart Limited, Income Tax, International Taxation 3, Julia House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented By: M/S. K M Mohandass & Co., No. 36, 1St Street, Sait Colony, Egmore, Chennai 600 008. [Pan:Aaacw9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. World Part Limited, Vs. The Deputy Commissioner Of C/O B S R & Company, 9Th Floor, Income Tax, International Taxation Business Plaza, Westin Hotel Circle 2(2), Chennai. Campus, 36/3-B Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune, Maharashtra 411 001. (अपीलाथ" /Appellant) (""थ"/Respondent) Department By : Shri Clement Ramesh Kumar, Cit Assessee By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 23.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 29.02.2024 आदेश /O R D E R Per V. Durga Rao:

For Respondent: Shri Clement Ramesh Kumar, CIT
Section 143(3)Section 147

Company. Interest income of assessee is similar to its capital reduction expenses both quantitatively and qualitatively.  Although the Company has a valid “Tax Residency Certificate” which itself depicts that the company has a no separate legal existence that is different from its Shareholders and is thus the sole beneficial owner