← All Phrases

“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 (Brazil) Technologies Da Informacao Eireli, New Delhi vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 562/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 Canada Inc., Canada vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 561/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 Poland Sp Zoo, Poland vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 560/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 Germany Gmbh, Germany vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 559/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 France, New Delhi vs. ACIT, Circle-Int. Tax 2(1)(1), New Delhi

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

ITA 544/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 Philippines Inc., New Delhi vs. ACIT, Circle-Int. Tax 2(1)(1), New Delhi

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

ITA 543/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 Singapore Pte Ltd, New Delhi vs. ACIT Circle International Taxation 2(1)(1), New Delhi

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

ITA 537/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 Denmark Aps, New Delhi vs. ACIT Circle- 2(1)(1) International Taxation, New Delhi

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

ITA 528/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

Amit Laroya, New Delhi vs. ACIT, Circle International Tax (2)(2)(1), New Delhi

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1457/DEL/2022[2018-19]Status: DisposedITAT Delhi28 Nov 2023AY 2018-19

Bench: Us, The Only Effective Issue To Be Decided In This Appeal Is As To Whether The Salary Income Earned By The Assessee In The Sum Of Rs.5,11,71,307/-Is Eligible For Exemption In Terms Of Article 15(1) Of India-Korea Double Taxation Avoidance Agreement (Dtaa) For The Exercise Of Employment In Korea In The Facts & Circumstances Of The Instant Case. 3. We Have Heard The Rival Submissions & Perused The Material Available On Record. The Assessee Filed His Return Of Income For The Assessment Year 2018-19 Declaring Total Income Of Rs.57,69,390/-. The Ld. Ao On Perusal Of Form 26As Of The Assessee Observed That The Assessee Was In Receipt Of Rs.5,40,07,330/- Under The Head

Section 144C(5)Section 192Section 9

dispute that assessee had filed his tax returns in Korea duly offering the salary income earned for services rendered in Korea. The tax residency certificate issued by the District Tax Office of Korea is on record. The income tax returns filed by the assesee in Korea are also placed ... details of assessee’s stay in India during assessment years 2018-19 and stay between 01.04.2013 to 31.03.2016. (f) Copy of tax residency certificate issued for the year 2017 and 2018 by the District Tax Office Korea (g) Copy of income tax return of the assessee 5. We find that

Veg 'N' Table, Noida vs. DCIT, Circle- Int. Tax 3(1)(1), Delhi

In the result, the appeal is allowed, as indicated above

ITA 2251/DEL/2022[2018-19]Status: DisposedITAT Delhi31 Oct 2023AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2018-19 . Veg ‘N’ Table, Vs. Dcit, 801, Tower-A 1, Circle- International Tax - Ansal Corporate Park, 3(1)(1), Sector-142, Delhi Noida Pan :Aagcv2131A (Appellant) (Respondent)

Section 143(3)Section 144C(13)

facts are, as stated by the Assessing Officer, the assessee is non-resident corporate entity and tax resident of Mauritius having a valid Tax Residency Certificate issued by Mauritius Revenue Authorities for the impugned assessment year. He has also stated that the assessee is an investment holding company

DCIT, Circle-4(2), New Delhi vs. Campus Eai India Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 355/DEL/2021[2017-18]Status: DisposedITAT Delhi20 Oct 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 143(2)Section 143(3)Section 40

appellant during the course of the assessment proceedings has drawn attention to the following documents / submissions:: (I) Tax Residency Certificate, issued by respective countries; II) Form 15CA and Form 15CB, evidencing that the payments needed to be remitted without payment of TDS. III) That the appellant did not have ... claim the beneficial provisions of India-USA tax Treaty with respect to the taxability of its income earned from Indian payers The Tax Residency Certificate along 19 with Form 10F has been submitted by the assessee vide letter dated 29.01.2015 and 13.02.2015 for the years

Adobe Systems Software Ireland Limited, Ireland vs. ACIT Circle 1(1)(1) International Taxation, New Delhi

In the result, the appeal of the assessee is treated as allowed for statistical purposes subject to the directions contained in para 11, 18 and 19 above

ITA 913/DEL/2023[2020-21]Status: DisposedITAT Delhi12 Oct 2023AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2020-21

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144C(13)

however has directed the Ld. AO to verify the claim of treaty benefit made by the assessee based on Tax Residency Certificate (“TRC”) etc. and allow the said claim accordingly. The Ld. AR further submitted that even the Ld. DRP had directed the Ld. AO to invoke the extant rules ... claim of treaty benefit made by the appellant and if the appellant is found to be eligible for treaty benefit, based on tax residency certificate etc., charge the returned FTS and interest income at the treaty rate as against the normal rate. This ground of appeal is partly allowed

ACIT Circle -2(1)(1) - International Taxation, New Delhi vs. Innways Venture Ltd, New Delhi

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

ITA 92/DEL/2020[2015-16]Status: DisposedITAT Delhi11 Oct 2023AY 2015-16

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri Ravi Sharma, AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 144CSection 144C(1)Section 144C(13)

earlier A.Ys, on identical transactions, the Assessing Officer has given benefit of DTAA with Cyprus on the basis of valid Tax Residency Certificate. Assessment order for A.Y 2014-15 is at page 297, for A.Y 2012-13 is at page 304, for A.Y 2013-14 is at page 306. Therefore

Indium IV (Mauritius) Holdings Limited, Mumbai vs. Deputy Comm. of Income Tax (International Taxation) 2(2)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2423/MUM/2022[2017-18]Status: DisposedITAT Mumbai06 Oct 2023AY 2017-18

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleindium Iv (Mauritius) Holdings Limited V. Dcit (International Transaction)-2(2)(1) Office 201, 2Nd Floor, Sterling Tower Room No. 1722, 17Th Floor Air India Building, Nariman Point 14 Poudriere Street, Port Louis Mumbai – 400 021 Mauritius Pan: Aacci4907P (Appellant) (Respondent)

Section 143(2)Section 144C(5)Section 2(24)Section 45Section 92C

tax resident of Mauritius engaged in investment activities in India through the Foreign Direct Investment Route or through subsidiaries. It holds a valid Tax Residency Certificate (TRC) issued by the Mauritian Page No. | 14 Indium IV (Mauritius) Holdings Limited Tax Authorities. During the financial year ended 31st March

Inmarsat Solutions Bv, Maharashtra vs. ACIT (International Taxation) Circle 2(1)(1)-Delhi, Delhi

In the result, appeal of the assessee is partly allowed as indicated above

ITA 1717/DEL/2022[2018-19]Status: DisposedITAT Delhi04 Oct 2023AY 2018-19

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

For Appellant: Ms. Aarti Sathe, &
Section 143(3)Section 144CSection 144C(13)Section 9(1)(vi)

Netherland and is eligible to claim treaty benefit as per Indo Netherland DTAA. Assessee furnished before the Assessing Officer a copy of the Tax Residency Certificate (TRC) obtained from the Netherland tax authorities. During the year under consideration assessee received Rs.30,21,79,450/- and claimed as business income

Kraft Foods Group Brands Llc, Mumbai vs. Assistant Commissioner of Income Tax (International Taxation)-3(1)(2), Mumbai

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

ITA 2495/MUM/2022[2019-20]Status: DisposedITAT Mumbai27 Sept 2023AY 2019-20

Bench: Us Raising Following Grounds In Its Appeal: -

Section 143(2)Section 144C(5)Section 153Section 234BSection 270ASection 9(1)(vii)

direct tax purposes. Accordingly, it claimed DTAA benefit between India and USA and filed Page No. | 7 Kraft Foods Group Brands LLC tax residency certificate issued by the USA Tax Authorities. During the year, assessee offered to tax revenue of ₹.3,63,32,796/- received from Heinz India Private Limited

Operadora Comercial De Desarrollo S.A. De C.V., Mexico vs. DCIT, International Taxation, Circle-2(2)(2), New Delhi

In the result, the appeal is allowed

ITA 2395/DEL/2022[2017-18]Status: DisposedITAT Delhi21 Sept 2023AY 2017-18

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R Kumarassessment Year: 2017-18 . Operadora Commercial De Vs. Dcit, Desarrollo S.A. De C.V. International Taxation, Mexico, Circle-2(2)(2), C/O- Bhatia & Bhatia, New Delhi Chartered Accountants, First Floor, 81, Hemkunt Colony, New Delhi Pan :Aabco9252E (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 50Section 90(2)

Accordingly, assessment was finalized. 7. Before us, learned counsel appearing for the assessee submitted that the assessee is a Mexican resident holding valid Tax Residency Certificate (“TRC”), hence, entitled to avail benefits under India – Mexico DTAA. He submitted, as per the provisions contained under Article

ACIT, Circle-8(2), New Delhi vs. Experion Hospitality Pvt Ltd., New Delhi

Appeal of the Revenue is dismissed

ITA 8775/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Sept 2023AY 2015-16

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

Section 143(3)Section 144CSection 148Section 68

furnished the detail of PAN of the investor, registered address, Unique Identity Number of Experion Holding Pte Ltd. in Singapore, certificate of incorporation, tax residency certificate and financial statement of the investor company. The appellant has also filed the copies of the bank statement of investor and investee company ... investor, which is none other than the holding company. Documents with regard to registered address of investor company, certificate of incorporation and tax residency certificates were filed. Learned AR has taken the Bench through the financials of the investor company, available at pages 125 to 183 of the paper book

DCIT Central Circle-2(4), Mumbai vs. Cleartrip Private Limited, Mumbai

In the result, appeal filed by the assessee is partly

ITA 2941/MUM/2022[2016-2017]Status: DisposedITAT Mumbai15 Sept 2023AY 2016-2017

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Ms. Fereshte D. Sethna &For Respondent: Mr. Manish Sareen, CIT DR
Section 143(3)Section 37

assessee furnished the necessary information showing the _ identity, creditworthiness and genuineness of the investment. The assessee submitted i. Copy of tax residency certificate of Cleartrip Inc., Mauritius. ii. Copy of certificate of incorporation of holding company. iii. Copy of shareholders registered by Cleartrip Mauritius showing issue of shares to Cleartrip ... Book. It was stated that to substantiate the identity of investors, the assessee has submitted a certificate of incorporation, certificate of incumbency and tax residency certificate issued by Mauritius revenue authorities of investor. She further referred to various documents to substantiate identity of Cleartrip Inc., Cayman of Island by submitting

DCIT Central Circle-2(4), Mumbai vs. Cleartrip Private Limited, Mumbai

In the result, appeal filed by the assessee is partly

ITA 2601/MUM/2022[2018-19]Status: DisposedITAT Mumbai15 Sept 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Ms. Fereshte D. Sethna &For Respondent: Mr. Manish Sareen, CIT DR
Section 143(3)Section 37

assessee furnished the necessary information showing the _ identity, creditworthiness and genuineness of the investment. The assessee submitted i. Copy of tax residency certificate of Cleartrip Inc., Mauritius. ii. Copy of certificate of incorporation of holding company. iii. Copy of shareholders registered by Cleartrip Mauritius showing issue of shares to Cleartrip ... Book. It was stated that to substantiate the identity of investors, the assessee has submitted a certificate of incorporation, certificate of incumbency and tax residency certificate issued by Mauritius revenue authorities of investor. She further referred to various documents to substantiate identity of Cleartrip Inc., Cayman of Island by submitting