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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

Abu Dhabi Investment Authority, Mumbai vs. The Deputy Commissioner of Income Tax (Internaitonal Taxation)-Circle 1(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3415/MUM/2023[2019-20]Status: DisposedITAT Mumbai26 Feb 2024AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI AMARJIT SINGH (Accountant Member)

Section 143(1)Section 154Section 24

India (Foreign Portfolio Investors) Regulations 2019 (the 'FPI Regulations"). ADIA is a tax resident of United Arab Emirates (UAE) and holds a valid Tax Residency Certificate for calendar year 2018 and 2019. For the assessment year under consideration, the Appellant had electronically uploaded its return of income on 30 October ... upheld. On the other hand, Ld. D.R. submitted that matter may be restored to the file of CIT (A) to examine the tax residency certificate an applicability of Article 24. 6. After going through the order of ld. CIT (A) and the material referred to before us, we find that

Sharangpani Dinkar Pant, Mumbai vs. ITO Ward 3(3)(1), Mumbai

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 3353/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Feb 2024AY 2018-19

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalassessment Year: 2018-19 & Assessment Year: 2018-19 Shri Sharangpani Dinkar Ito It 3(3)(1), Pant, International Tax Ward- 402, Bhoomi Oscar, 3(3)(1), Plot No.16/17, Vs. Air India Building, Sector-9, Mumbai – 400 021 Ghansoli, Navi Mumbai - 400 701 Pan: Aippp0288E (Appellant) (Respondent) Present For: Assessee By : Shri Balaji V, A.R. Revenue By : Shri Anil Sant, D.R. Date Of Hearing : 13 . 02 . 2024 Date Of Pronouncement : 26 . 02 . 2024 O R D E R Per : Amarjit Singh: Both These Appeals Are Filed By The Assessee For The Same Assessment Year I.E. 2018-19 Against The Two Different Orders Of The Ld. Cit(A) Passed Under Section 250 Of The Act On The Common Issue Of Allowability Of Tds Credit Of Rs.17,59,258/- Which Was Not Allowed By The Ao Vide Order Passed Under Section 154 Of The Act & Under Section 143(1) Of The Act. The Assessee Vide Ita

For Appellant: Shri Balaji V, A.RFor Respondent: Shri Anil Sant, D.R
Section 143(1)Section 143(1)(b)Section 143(1)(c)Section 143(3)Section 154Section 250

dated 27.07.2023 and found that the Ld. CIT(A) has dismissed the appeal of the assessee holding that the assessee has not filed tax resident certificate and copy of the agreement between the assessee and the employer company. 6. During the course of appellate proceedings before us the Ld. Counsel ... filed paper book comprising copies of document and detail of submission made before the lower authorities. The assessee has also filed copy of tax residency certificate from the department of Inland Revenue, Sri Lanka and tax certificate -2018 dated 04.07.2018 from Department of Inland Revenue. 5 ITA No.3352/M/2023 & ors. Shri

Sharangpani Dinkar Pant, Mumbai vs. International Tax Ward 3(3)(1), Mumbai

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 3352/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Feb 2024AY 2018-19

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalassessment Year: 2018-19 & Assessment Year: 2018-19 Shri Sharangpani Dinkar Ito It 3(3)(1), Pant, International Tax Ward- 402, Bhoomi Oscar, 3(3)(1), Plot No.16/17, Vs. Air India Building, Sector-9, Mumbai – 400 021 Ghansoli, Navi Mumbai - 400 701 Pan: Aippp0288E (Appellant) (Respondent) Present For: Assessee By : Shri Balaji V, A.R. Revenue By : Shri Anil Sant, D.R. Date Of Hearing : 13 . 02 . 2024 Date Of Pronouncement : 26 . 02 . 2024 O R D E R Per : Amarjit Singh: Both These Appeals Are Filed By The Assessee For The Same Assessment Year I.E. 2018-19 Against The Two Different Orders Of The Ld. Cit(A) Passed Under Section 250 Of The Act On The Common Issue Of Allowability Of Tds Credit Of Rs.17,59,258/- Which Was Not Allowed By The Ao Vide Order Passed Under Section 154 Of The Act & Under Section 143(1) Of The Act. The Assessee Vide Ita

For Appellant: Shri Balaji V, A.RFor Respondent: Shri Anil Sant, D.R
Section 143(1)Section 143(1)(b)Section 143(1)(c)Section 143(3)Section 154Section 250

dated 27.07.2023 and found that the Ld. CIT(A) has dismissed the appeal of the assessee holding that the assessee has not filed tax resident certificate and copy of the agreement between the assessee and the employer company. 6. During the course of appellate proceedings before us the Ld. Counsel ... filed paper book comprising copies of document and detail of submission made before the lower authorities. The assessee has also filed copy of tax residency certificate from the department of Inland Revenue, Sri Lanka and tax certificate -2018 dated 04.07.2018 from Department of Inland Revenue. 5 ITA No.3352/M/2023 & ors. Shri

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

income of Rs. 40,090/- by claiming refund of Rs. 15,73,960/-. According to AO, since the assessee has not derived valid tax residency certificate from United kingdom Tax Authorities, the assessee’s claim of Rs. 24,28,806/- was accordingly disallowed and added to the income ... assessee claimed relief as per DTAA between India and United kingdom which was not allowed for the want of tax residency certificate by the AO. In our opinion, once the assessee qualifies to be treated as non-resident u/s 6 of the Act then the scope of the taxable income

Anjali Puri, New Delhi vs. DCIT Circle Intl. Tax 2(2)(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2107/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Feb 2024AY 2020-21

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Vishal Kalra, Adv. &For Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 139(1)Section 143(3)Section 144C(1)Section 14C(3)Section 192Section 234BSection 270ASection 6(1)Section 9Section 90

During the year, the assessee rendered services outside India (i.e. in Ireland) and was a tax resident of Netherlands by virtue of the Tax Residency Certificate ("TRC"). Further, in the relevant F.Y., the total stay of the assessee in India was less than 60 days. Accordingly, by virtue of section ... Puri c) Certificate/letter by the BA PLC, Ireland in relation to reimbursement of salary paid by BA PLC, India to the Assessee. d) Tax residency certificate e) Income Tax Return filed in Ireland for the year 2019. f) Income Tax Return filed in Ireland for the year 2020. g) Income

Debarghya Chattopadhaya, Kolkata vs. D.C.I.T., International Taxation, Circle - 1(1), Kolkata

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

ITA 24/KOL/2023[2014-2015]Status: DisposedITAT Kolkata09 Feb 2024AY 2014-2015

Bench: Dr. Manish Borad&Shri Anikesh Banerjee]

Section 143(2)Section 90

entire income has been subjected to taxation in UK, and the appellant was an NRI and has claimed relief under DTAA supported by Tax Residency Certificate, and appellant has already paid the due taxes thereon in UK, the addition wrongly made may please by deleted. 2. For that ... facts of case the remand report and the tax residency certificate issued by UK authorities, has been ignored and the claim of the appellant has been disallowed, without considering the assessment records of earlier years, wherein identical situation the relief under DTAA, has been allowed in full. 3. For that

Sarva Capital Llc, New Delhi vs. ACIT Circle International Tax 3(1)(2), New Delhi

In the result, appeal is partly allowed

ITA 2073/DEL/2023[2020-21]Status: DisposedITAT Delhi05 Feb 2024AY 2020-21

Bench: Shri Kul Bharat & Dr. B. R. R. Kumar

For Appellant: Sh. Nirbhay Mehta, AdvFor Respondent: Sh. Vizay B.Vasanta, CIT-DR
Section 112Section 143(2)Section 143(3)Section 144C(13)Section 270A

assessee submitted, the assessee is not only incorporated in Mauritius but also a resident of Mauritius, which is demonstrated from the Tax Residency Certificate (TRC) issued by Mauritius revenue authorities. He submitted, assessee’s registered office is situated in Mauritius and it maintains regular books of account and other statutory

Devi Dayal, Kaithal vs. ACIT, International Taxation, Gurgaon

In the result, the appeals of the assessee are allowed

ITA 836/DEL/2023[2017-18]Status: DisposedITAT Delhi18 Jan 2024AY 2017-18

Bench: Shri Saktijit Dey & Dr. B. R. R. Kumar

For Appellant: Ms.Pallavi Talavlikar, CAFor Respondent: Sh. P. Praveen Siddharth, CIT- DR
Section 139Section 147Section 148Section 148ASection 149Section 15Section 151Section 271(1)(c)Section 5Section 9

Salary and Allowances: 3. The Assessing Officer made addition on account of salary and allowances as the assesee did not furnish tax residency certificate (TRC). The assessee was an employee of M/s Datamatics Global Services Ltd. an Indian company, deputed to work in a project awarded by IAEA, Vienna, Austria

Devi Dayal, Kaithal vs. ACIT, International Taxation, Gurgaon

In the result, the appeals of the assessee are allowed

ITA 835/DEL/2023[2016-17]Status: DisposedITAT Delhi18 Jan 2024AY 2016-17

Bench: Shri Saktijit Dey & Dr. B. R. R. Kumar

For Appellant: Ms.Pallavi Talavlikar, CAFor Respondent: Sh. P. Praveen Siddharth, CIT- DR
Section 139Section 147Section 148Section 148ASection 149Section 15Section 151Section 271(1)(c)Section 5Section 9

Salary and Allowances: 3. The Assessing Officer made addition on account of salary and allowances as the assesee did not furnish tax residency certificate (TRC). The assessee was an employee of M/s Datamatics Global Services Ltd. an Indian company, deputed to work in a project awarded by IAEA, Vienna, Austria

ACIT Circle Intl Taxation 3(1)(1), New Delhi vs. Westin Hotel Management L.P., Noida

In the result, the appeal of the Revenue stands dismissed

ITA 2391/DEL/2023[2021-22]Status: DisposedITAT Delhi16 Jan 2024AY 2021-22

Bench: Shri Shamim Yahya & Ms. Astha Chandra[Assessment Year: 2021-22]

Section 143(3)Section 9Section 9(1)(vii)

erred in not following the decision of Hon’ble High Court in the matter of Sheraton International Inc.(supra) and travelling beyond the tax residency certificate issued by the other tax jurisdictions in view of decision of Hon’ble Delhi High Court in the case of Black Stone Capital Partners

Comstar Mauritius Limited, Mumbai vs. CIT (It) Mumbai-2, Mumbai

In the result, the appeal of the assessee is allowed

ITA 1529/MUM/2023[2018-2019]Status: DisposedITAT Mumbai11 Jan 2024AY 2018-2019

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Comstar Mauritius Limited Cit (It), Agarwal Vijay & Associates, 503, 17Th Floor, Air India Building, Jolly Bhavan, No.1, New Marine Vs. Nariman Point, Lines, Mumbai-400 020 Mumbai-400 021 (Appellant) (Respondent) Pan No. Aagcc1225Q

For Appellant: Shri K. Gopal, ARFor Respondent: Shri Manoj Kumar Sinha, DR
Section 143(2)Section 143(3)Section 263

issue for revision is granting of benefit of Article 13 (4) of India Mauritius tax Treaty to the Mauritius registered assessee company, having Tax Residency certificate , for sale of shares acquired in F Y 2007-08, sold in AY 2018-19 earning capital gain claimed as not chargeable to tax ... resident in India and also do not have any Permanent Establishment (PE) in India. e. assessee is holding a valid tax residency certificate issued by Mauritius authorities. The assessee is also part of an international group, Visteon having business and interest across various countries. Comstar Mauritius

DCIT, Circle 1(1)(2), International Taxation, New Delhi vs. Battery Ventures VII (Mauritius), Mauritius

In the result, the appeal of the Revenue is dismissed

ITA 1937/DEL/2023[2017-18]Status: DisposedITAT Delhi28 Dec 2023AY 2017-18

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Dr. Shashwat Bajpai, Adv. &For Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)

material available on record. 4. The assessee is a limited liability company incorporated in Mauritius and it had submitted the copy of the tax residency certificates issued by the Mauritius Tax Authorities for the relevant period during the course of the assessment proceedings. As per paragraph 4 of Article

Hcl Technologies Italy S.P.A, Italy vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 596/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

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. 5. It would be relevant to understand the various contracts / agreements signed between

Hcl Technologies Belgium Bvba, New Delhi vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 595/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

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. 5. It would be relevant to understand the various contracts / agreements signed between

Hcl Mexico S. De R L, Mexico vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 594/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

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. 5. It would be relevant to understand the various contracts / agreements signed between

Hcl Hongkong Sar Limited, New Delhi vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 593/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

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. 5. It would be relevant to understand the various contracts / agreements signed between

Hcl Technologies (Proprietary) Limited, New Delhi vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 567/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

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. 5. It would be relevant to understand the various contracts / agreements signed between

Hcl Technologies Bv, Netherlands vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 565/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

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. 5. It would be relevant to understand the various contracts / agreements signed between

Hcl Australia Services Pty Ltd, Australia vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 564/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

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. 5. It would be relevant to understand the various contracts / agreements signed between

Hcl Technologies Maylasia Sdn Bhd, Malaysia vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 563/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

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. 5. It would be relevant to understand the various contracts / agreements signed between