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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

Cleartrip Private Limited, Mumbai vs. Dy Commissioner of Income-Tax Central Circle-2(4), Mumbai

In the result, appeal filed by the assessee is partly

ITA 2599/MUM/2022[2018-2019]Status: DisposedITAT Mumbai15 Sept 2023AY 2018-2019

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

Cleartrip Private Limited, Mumbai vs. Dy Commissioner of Income-Tax Central Circle-2(4), Mumbai

In the result, appeal filed by the assessee is partly

ITA 2598/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

Control Risks India Pvt. Ltd., New Delhi vs. ACIT, Circle- 6(2), New Delhi

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

ITA 3811/DEL/2018[2013-14]Status: DisposedITAT Delhi11 Sept 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Upvan Gupta, CAFor Respondent: Shri N.K. Bansal, Sr.DR
Section 143(3)Section 195Section 40

terms of respective treaty with UAE, Australia, Germany, UK, Japan, Singapore etc. The Assessing Officer however observed that assessee has not furnished Tax Residency Certificate in majority of the cases and could not justify the non deduction of tax to his satisfaction. The Assessing Officer accordingly invoked provision of Section ... Assessing Officer and refused to admit additional evidences filed by the assessee in the form of ‘no PE certificate’ from certain entities, ‘Tax Residency Certificate’ (TRC) etc. on the ground that no formal application has been moved under Rule 46A explaining the reasons why such evidences were not submitted

Nearbuy Pte.. Ltd, Singapore vs. ACIT (Intl Tax) Circle 3(3) (1), Mumbai

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

ITA 1607/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Aug 2023AY 2018-19

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 143(3)

short term capital gains of Rs.66,48,900/-. The AO did not apply DTAA provisions, since the assessee did not furnish Tax residency certificate. Accordingly, the AO passed the draft assessment order by determining the total income of the assessee at Rs.225,85,83,818/-, being the cumulative value ... ascertainable or cannot be determined. 9. The Ld A.R submitted that the AO has observed that the assessee has not furnished Tax Residency Certificate and hence provisions of DTAA could not be applied. Since the assessee has incurred capital loss, there was no requirement of availing DTAA benefits

Servicenow Nederland Bv, Netherland vs. ACIT, Circle- Int. Taxation 3(1)(2), Delhi

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

ITA 2242/DEL/2022[2019-20]Status: DisposedITAT Delhi29 Aug 2023AY 2019-20

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

Section 143(3)

business of providing enterprise cloud computing solutions that define structure, manage and automate services for global enterprises. The company submitted its Tax Residency Certificate (TRC) issued by the Netherlands Tax Authorities. The assessee had filed its revised return of income for the Asst Year 2019-20 on 30.11.2020 declaring total

Fox International Channels (Us) Inc. (Now Known As "Tfcf" International Channels (Us) Inc'), Mumbai vs. DCIT (Int Taxation) - 4(1)(2), Mumbai

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

ITA 948/MUM/2023[2015-16]Status: DisposedITAT Mumbai25 Aug 2023AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Blefox International Channels (Us) Inc V. Dcit (Intl. Taxation)-4(1)(2) 16Th Floor, Air India Building {Now Known As Tfcf International Nariman Point Channels (Us). Inc} Mumbai - 400021 C/O. Star House Urmi Estate, 95 Ganpatrao Kadam Marg Lower Parel (W), Mumbai - 400013 Pan: Aaacf8387J (Appellant) (Respondent)

Section 143(2)Section 144C(5)Section 147Section 148Section 151Section 9(1)(vi)

defined under Article 12 of Indian–Mauritius Tax Treaty. Undisputedly, the assessee is a tax resident of Mauritius and holding a valid Tax Residency Certificate (TRC). Therefore, the assessee is entitled to avail the benefit of India – Mauritius Tax Treaty. Before we proceed to deal with the issue

Amit Jain, Delhi vs. ACIT, Circle International Taxation 2(1)(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1941/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Aug 2023AY 2018-19

Bench: the lower authorities and is forming part of the records. It is not in dispute that the services were rendered by the assessee only in Netherlands during the year under consideration. However, the assessee was also sent on deputation to India on behalf of Akzo Netherlands. For administrative convenience, the Amit Jain vs. ACIT Page 3 of 9

Section 139(1)Section 143(3)Section 144C(1)Section 192Section 9Section 90

assessee rendered services outside India (i.e Netherlands) and was a tax resident of Netherlands by virtue of domestic laws of Netherlands. The Tax Residency Certificate (TRC) received from Netherlands Tax Authorities was placed before the lower authorities and is forming part of the records. It is not in dispute that ... specifically confirmed that the assessee did not render any services to Akzo Nobel India Ltd as an employee during the relevant period. c) Tax Residency Certificate of assessee from the Inspector of Tax Authorities Administration Office, Netherlands evidencing the fact that the assessee was a tax resident of Netherlands during

The Golden State Capital Pte Ltd, Singapore vs. DCIT Circle 3(1)(1), International Taxation, Delhi

ITA 1686/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Aug 2023AY 2018-19

Bench: Shri Kul Bharat & Shri M. Balaganeshthe Golden State Capital Pte Ltd, Vs. Dcit, 31, Tanglin Road, #03,-04, St. Circle-3(1)(1), Regis Residences, Singapore, International Taxation, Singapore, Singapore, 247912 Delhi (Appellant) (Respondent) Pan: Aagct8026Q Assessee By : Shri Deepak Chopra, Adv Shri Anmol, Adv Shri Priya, Adv Revenue By: Shri Vizay B. Vasanta, Cit Dr Date Of Hearing 31/05/2023 Date Of Pronouncement 23/08/2023

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)Section 282A(1)

Avoidance Agreement and long term capital loss of Rs. 3,16,74,056/- was carry forward in subsequent years. The Assessee furnished the Tax Residency Certificate (TRC) issued by Singapore Tax Authorities before the ld AO to prove the point that it is tax resident of Singapore and accordingly entitled

Nan Lian Ship Management Llc, Mumbai vs. JCIT (OSD)(Int Tax)-3(3)(1), Mumbai

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

ITA 976/MUM/2023[2020-2021]Status: DisposedITAT Mumbai18 Aug 2023AY 2020-2021

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blenan Lian Ship Management Llc V. Jcit (Osd) (Intl. Tax) – 3(3)(1) 303, The Atrium Center Room No. 1630, 16Th Floor Khalid Bin Al Walled Road Air India Building Nariman Point, Mumbai – 400 021 Bur Dubai Po Box No. 82289 Dubai, Uae Nan Lian Ship Management Llc C/O. Nishit M. Gandhi Chambers 2 & 3, Ground Floor Cosmos Trade Place, Khatau Building Alkesh Dinesh Mody Marg Opp. Bombay Stock Exchange Fort, Mumbai - 400001 Pan: Aagcn0478E (Appellant) (Respondent)

Section 143(3)Section 144C(5)Section 172Section 44BSection 9(1)(vi)

failed to appreciate that the Appellant is a Non-resident Shipping Company and the Tax Residency Certificate (TRC) to that effect for the relevant year was furnished and which should have been considered before arriving at its conclusion; (iii) The Ld. DRP as well as the Ld. AO erred

Saif 2-Se Investments Mauritius Ltd, New Delhi vs. ACIT, Circle International Taxation (3)(1)(2) Delhi, New Delhi

ITA 1812/DEL/2022[2018-19]Status: DisposedITAT Delhi14 Aug 2023AY 2018-19

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2018-19

Section 10(34)Section 142(1)Section 143(3)Section 144C(13)

Officer, the assessee operates as an investment holding company for undertaking various investments. He has also noted that the assessee holds a valid Tax Residency Certificate (TRC) issued by Mauritius Tax Authorities for the year under consideration. The assessee also holds a valid Global Business Licence (Category

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)

submitted that there cannot be any dispute with regard to the residential status of the assessee as the Mauritius tax authorities have issued Tax Residency Certificate (TRC) in favour of the assessee. He submitted, once the assessee holds a valid TRC, it is entitled to ITA Nos.365 & 366/Del/2023 And Stay ... whom a DTAA applies, shall not be entitled to claim any relief under DTAA unless a certificate of it being a resident (i.e. Tax Residency Certificate) of such country is obtained from the Government of that ITA Nos.365 & 366/Del/2023 And Stay Application No.85/Del/2023 Leapfrog Financial Inclusion India

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)

submitted that there cannot be any dispute with regard to the residential status of the assessee as the Mauritius tax authorities have issued Tax Residency Certificate (TRC) in favour of the assessee. He submitted, once the assessee holds a valid TRC, it is entitled to ITA Nos.365 & 366/Del/2023 And Stay ... whom a DTAA applies, shall not be entitled to claim any relief under DTAA unless a certificate of it being a resident (i.e. Tax Residency Certificate) of such country is obtained from the Government of that ITA Nos.365 & 366/Del/2023 And Stay Application No.85/Del/2023 Leapfrog Financial Inclusion India

M/S. Magnum Shipping Services, Mundra (Kutch) vs. The ITO-Intl. Taxn., Gandhidham

In the result, appeal of the assessee is allowed

ITA 355/RJT/2018[2017-18]Status: DisposedITAT Rajkot02 Aug 2023AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri B.D. Gupta, Sr. D.RFor Respondent: Date of Hearing
Section 172(4)Section 271(1)(c)

said vessel was M/s. Jaldhi Overseas Pte. Of Singapore. The provisional return accompanied with certain details like charter party agreement, certificate of incorporation, Tax Residency certificate of freight beneficiary company, Indemnity Bond and an undertaking stating that M/s. Magnum Shipping Services, Mundra was acting as agents to the freight beneficiary ... Indian agent of the foreign ship i.e. M/s Magnum Shipping Services, Mundra was accompanied by details like charter party agreement, certificate of incorporation, Tax Residency Certificate, Indemnity Bond and an undertaking that the above agent would act as an agent of the foreign shipping company. From the documents furnished

ACIT Circle-4(1), New Delhi vs. Ball Beverage Packaging (India) Pvt Ltd, New Delhi

In the result, the appeal of the Revenue stands dismissed and the

ITA 6680/DEL/2019[2015-16]Status: DisposedITAT Delhi26 Jul 2023AY 2015-16
For Appellant: Shri Salil Agarwal, Sr. AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 143(3)Section 195Section 40

against the above order. Ld. CIT (A) noticed from the records that the assessee company has furnished the copy of invoices and tax residency certificate with respect to the alleged transactions before AO during the course of assessment proceedings. He further observed that from the perusal of para 4 order ... during the course of assessment proceeding Assessee Company had submitted all the relevant documents and information related to aforesaid transaction including Invoices and Tax Residency Certificate of parties. However, despite applying his own mind on issue of applicability of TDS on such foreign payments with the sufficient available

Ball Beverage Packaging (India) Pvt Ltd, New Delhi vs. ACIT Circle-4(1), New Delhi

In the result, the appeal of the Revenue stands dismissed and the

ITA 6607/DEL/2019[2015-16]Status: DisposedITAT Delhi26 Jul 2023AY 2015-16
For Appellant: Shri Salil Agarwal, Sr. AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 143(3)Section 195Section 40

against the above order. Ld. CIT (A) noticed from the records that the assessee company has furnished the copy of invoices and tax residency certificate with respect to the alleged transactions before AO during the course of assessment proceedings. He further observed that from the perusal of para 4 order ... during the course of assessment proceeding Assessee Company had submitted all the relevant documents and information related to aforesaid transaction including Invoices and Tax Residency Certificate of parties. However, despite applying his own mind on issue of applicability of TDS on such foreign payments with the sufficient available

We Are Voices Entertainment Inc, Gurgaon vs. DCIT International Taxation 3(1)(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 1474/DEL/2022[2019-20]Status: DisposedITAT Delhi25 Jul 2023AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2019-20

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri Vizay Vasanta, CIT-DR
Section 143(3)Section 195Section 234ASection 270A

services to its clients globally. He submitted that during the course of assessment proceedings the assessee submitted an extract of copy of the tax residency certificate, global consolidated financial statement along with the from business amounting to more than 11 billion USD (pages 22 to 41 of the Paper Book

Ameriprise India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1198/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Jul 2023AY 2011-12

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

For Appellant: Sh. Kamal Sawhney Adv. &For Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 143(3)Section 234CSection 271(1)(c)Section 37(1)

confirmation letter from the Human Resource department confirming the list of employees together with their designations as on March 31, 2011.  Copy of tax residency certificate for CSM Executive Lodging LLC ("CSM").  Copy of No Permanent Establishment Certificate from CSM.  Copies of Form 15CAs, including the invoices raised

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

incorporated and registered outside India according to law of Mauritius with permanent establishment in Mauritius and a Tax Residency in Mauritius, the Tax Residence Certificate in this regard has been provided to IT Authorities in India. The registered address of the company is 3rd Floor, 355 NEX, Rue du Savoir ... resident status. For the sake of ready reference, the said Finance Ministry’s Clarification is reproduced below: FINANCE MINISTRY'S CLARIFICATION ON TAX RESIDENCY CERTIFICATE (TRC) PRESS RELEASE, DATED 1-3-2013 “Concern has been expressed regarding the clause in the Finance Bill that amends Section 90 of the Income

Vijayakumar Kanaiyalal Matta, Mumbai vs. ITO 26 (3)(4), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 53/MUM/2020[2014-15]Status: DisposedITAT Mumbai31 May 2023AY 2014-15

Bench: Shri Vikas Awasthy & Shri Amarjit Singhvk-Vk-La- 52@Eaqcbz@2020 ¼Fu-Oa- 2013&14½ Vk-Vk-La- 53@Eaqcbz@2020 ¼Fu-Oa- 2014&15½ Vijaykumar Kanaiyalal Matta 8/B/104, 10Th Floor, S. S. Nagar, Sion Koliwada, Sion Mumbai-400 037 ..... Vihykfkhz/Appellant Pan No. Aropm6060D Cuke Vs. Income Tax Officer – 26(3) (4) Room No.507, 5Th Floor, Pratyaksha Kar Bhawan, B. K. C. Bandra (E), ..... Izfroknh/Respondent Mumbai-400 051

For Appellant: Shri Tejveer Singh, AdvocateFor Respondent: Shri Abhishek Kumar Singh, Sr. AR
Section 131Section 147Section 148Section 69

entitled to the benefits of the Indo UAE tax treaty. We are right now dealing with an assessment year in which tax residency certificate was not even mandatory, but quite fairly, that aspect has not even been raised before us. Coming to the taxability under the Indo UAE tax treaty

Vijayakumar Kanaiyalal Matta, Mumbai vs. ITO 26 (3)(4), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 52/MUM/2020[2013-14]Status: DisposedITAT Mumbai31 May 2023AY 2013-14

Bench: Shri Vikas Awasthy & Shri Amarjit Singhvk-Vk-La- 52@Eaqcbz@2020 ¼Fu-Oa- 2013&14½ Vk-Vk-La- 53@Eaqcbz@2020 ¼Fu-Oa- 2014&15½ Vijaykumar Kanaiyalal Matta 8/B/104, 10Th Floor, S. S. Nagar, Sion Koliwada, Sion Mumbai-400 037 ..... Vihykfkhz/Appellant Pan No. Aropm6060D Cuke Vs. Income Tax Officer – 26(3) (4) Room No.507, 5Th Floor, Pratyaksha Kar Bhawan, B. K. C. Bandra (E), ..... Izfroknh/Respondent Mumbai-400 051

For Appellant: Shri Tejveer Singh, AdvocateFor Respondent: Shri Abhishek Kumar Singh, Sr. AR
Section 131Section 147Section 148Section 69

entitled to the benefits of the Indo UAE tax treaty. We are right now dealing with an assessment year in which tax residency certificate was not even mandatory, but quite fairly, that aspect has not even been raised before us. Coming to the taxability under the Indo UAE tax treaty