“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

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

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

Ubs Ag, Mumbai vs. DCIT (It) 4(3)(1), Mumbai

In the result, the appeals of assesse are partly allowed

ITA 5122/MUM/2017[2013-14]Status: DisposedITAT Mumbai24 May 2023AY 2013-14

Bench: Shri Aby T Varkey & Shri Amarjit Singhita Nos.2261 & 5122/Mum/2017 (A.Y. 2012-13 & 2013-14) Ubs Ag Vs. Deputy Commissioner Of Level 3, 2 North Avenue Income Tax (It)-4(3)(1) Maker Maxity, Bandra Air India Building, Kurla Complex, Bandra Nariman Point East, Mumbai – 400 051 Mumbai स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacu5003G Appellant .. Respondent

For Appellant: Dhanesh Bafna &For Respondent: Manoj Kumar

Section 234BSection 37(1)

India (SEBI) for the purpose of making investment in Indian debt securities. The assesse is a tax resident of Switzerland holding a Tax Residency Certificate (TRC) for the year under consideration. During the previous year relevant to assessment year 2012-13, the assesse has a bank branch in India (Mumbai

Ubs Ag, Mumbai vs. DCIT (It) 4(3)(1), Mumbai

In the result, the appeals of assesse are partly allowed

ITA 2261/MUM/2017[2012-13]Status: DisposedITAT Mumbai24 May 2023AY 2012-13

For Appellant: Dhanesh Bafna &For Respondent: Manoj Kumar

Section 234BSection 37(1)

Jaya Ashok Kumar Awasthi, Mumbai vs. ITO, Int Tx Ward-1(1)(1), Mumbai

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

ITA 677/MUM/2023[2017-18]Status: DisposedITAT Mumbai16 May 2023AY 2017-18

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

Section 143(3)

resident, carrying on business in Dubai. Hence she may be eligible for treaty benefits. However, the assessee has not filed “Tax Residency Certificate” (TRC) in order to avail treaty benefits. Hence the treaty benefits were not extended to the assessee by the AO. Further, the assessee has not furnished proper

Jaya Ashok Kumar Awasthi, Mumbai vs. ITO, Int Tx Ward-1(1)(1), Mumbai

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

ITA 676/MUM/2023[2016-17]Status: DisposedITAT Mumbai16 May 2023AY 2016-17

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

Section 143(3)

Gate Gourmet Switzerland Gmbh, Switzerland vs. DCIT Circle International Tax 1(3)(1), New Delhi

In the result, the appeal is allowed for statistical purposes

ITA 673/DEL/2023[2014-15]Status: DisposedITAT Delhi15 May 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2014-15

Section 144CSection 144C(13)Section 147Section 148

Officer, the assessee did not comply with various queries made. The Assessing Officer observed that the assessee has not submitted its Tax Residency Certificate (TRC), hence, cannot claim benefit of the treaty provision. He further observed that neither the assessee furnished the underlying contract from which it earned receipts

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)

denying the beneficial provisions of DTAA between India and Singapore without appreciating that the Appellant has duly furnished a Tax Residency Certificate (‘TRC’) obtained from the Singapore Revenue Authorities evidencing its residential status of Singapore and being entitled to avail the DTAA benefits ... lies in India; (b) The Assessee was a conduit entity interposed in Singapore primarily to take the benefit of India - Singapore DTAA: (c) Tax Residency Certificate is not sufficient to establish tax residency if there is no economic substance in the entity; (d) The transfer of CCDs was a scheme

Sanjeev Agrawal, Jaipur vs. DCIT, Central Circle-4, 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

assessment year 2011-12 and 2012-13…" 2.16 Similarly, in the below mentioned decisions the controversy was that assessee were not having Tax Residency Certificate, accordingly as per Sub-Section (4) of Section 90, the beneficial provisions of DTAA were denied to the assessee. However, it was held that

DCIT (It)-4(1)(1), Mumbai vs. M/S Reliance Jio Infocomm Ltd, Mumbai

In the result, the appeal of the Revenue stands dismissed

ITA 2866/MUM/2022[2019-20]Status: DisposedITAT Mumbai26 Apr 2023AY 2019-20

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.2866/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2019-20) Dcit(It)-4(1)(1) बिधम/ M/S. Reliance Jio Room No. 1712, 17Th Floor, Infocomm Ltd Vs. Air India Building, Nariman 3Rd Floor, Maker Point, Mumbai-400021. Chamber-Iv, 222, Nariman Point, Mumbai- 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabci6363G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Nimesh Vora/Ms. Moksha Moksha Mehta Revenue By: None सुनवाई की तारीख / Date Of Hearing: 24/02/2023 घोषणा की तारीख /Date Of Pronouncement: 26/04/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Revenue Against The Order Of The Ld. Cit(A)/Nfac, Mumbai Dated 08.09.2022 For The Ay 2019-20. 2. The Grounds Of Appeal Of The Revenue Are As Under: - A. “Whether On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Holding That Tax Was Not Required To Be Deducted At Source On The Payment Made By The Assessee To Reliance Jio Infocomm Uk (Rjiuk) For Availing Bandwidth Services As It Did Not Amount To Income Of The Payee By Way Of Royalty U/S 9(1)(Vi) Of The It Act, 1961 Read With Article 13 Of The India-Uk Dtaa. B. “Whether On The Facts & Circumstances Of The Case & In Law, The Ld, Cit(A) Has Erred In Holding That Tax Was Not Required To Be Deducted At Source On The Payment Made By The Assessee To Reliance Jio Infocomm Uk (Rjiuk) For Availing Bandwidth Services As It Did Not Amount To Income Of The Payee

For Appellant: Shri Nimesh Vora/Ms. MokshaFor Respondent: None

Section 195Section 248Section 9Section 9(1)(vi)

company incorporated in the United Kingdom. The said payee is a tax resident of the United Kingdom as is evident from the Tax Residency Certificate. M/s. RJIUK is engaged in business activities relating to International Telecommunication and it provides services such as voice termination, IP transit etc. The Agreement

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)

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 Ld. AO or before Ld. CIT(A); therefore there

Tata Nyk Shipping Pte. Ltd., Singapore vs. CIT International Taxation-3, New Delhi

In the result, the appeal is allowed

ITA 1067/DEL/2022[2016-17]Status: DisposedITAT Delhi09 Mar 2023AY 2016-17

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 2016-17 M/S. Tata Nyk Shipping Pte. Vs. Commissioner Of Income Tax, Ltd., International Taxation-3, 6, Shenton Way, #18-08B, New Delhi Oue Downtown 2, Singapore Pan :Aadct9945P (Appellant) (Respondent)

Section 142(1)Section 263Section 92C

selected for scrutiny. It was further submitted that the assessee, being a tax resident of Singapore having valid Tax Residency Certificate (TRC) issued by the authority in Singapore, the Assessing Officer was justified in accepting assessee’s claim of benefit under Article 8 of India–Singapore DTAA. It was submitted ... Sheet, Audit Report in form 3CA/3CB/3CD, 3CEB (u/s 92E r.w.r. 10E) etc. (if applicable) for the last two years. 3. Furnish copy of Tax Residency Certificate. 4. Details of invoices raised to the Indian Customers/Income received during the relevant year. 5. Please furnish the nature of receipts along with

Narinder Pal Singh, Yamuna Nagar vs. ACIT Circle-2(1), Faridabad

The appeal is allowed

ITA 3786/DEL/2019[2016-17]Status: DisposedITAT Delhi07 Mar 2023AY 2016-17

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmanarinder Pal Singh, Vs. Acit, H. No. 25, Laxmi Garden, Opp Circle-2(1), Iti, Yamunanagar, Faridabad Haryana-135001 (Appellant) (Respondent) Pan: Ajeps1966L Assessee By : Ms. Priti Goel, Ar Revenue By: Shri Sanjay Kumar, Sr. Dr Date Of Hearing 14/02/2023 Date Of Pronouncement 07/03/2023

For Appellant: Ms. Priti Goel, ARFor Respondent: Shri Sanjay Kumar, Sr. DR

Section 143(3)Section 192

assessee in the form of copy of passport of all the family members of the appellant relocated to Indonesia with appellant, copy of tax residency certificate issued by Indonesia in Calendar Year 2016, bank account of Indonesia, international medical insurance plan, job assignment letter, school fee receipts for children ... Article 4(2) of the Treaty. 7.10 It is pertinent to mention herein that both the authorities below have not doubted the tax residency certificate issued by the Singapore authorities for the period under consideration and on the basis of that, the Income tax has already been paid

M/S. Saba Shipping International Llc- Dubai, Gandhidham vs. The Income Tax Officer, International Taxation, Gandhidham

In the result, both the appeals of the assessee are allowed

ITA 124/RJT/2012[2009-10]Status: DisposedITAT Rajkot06 Mar 2023AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri B.D. Gupta, Sr. DR

Section 143(3)Section 144CSection 172Section 172(3)Section 172(4)

further submitted that during the assessment proceedings, the assessee has filed copy of Double Tax Avoidance Agreement between India and UAE, copy of Tax Residency Certificate, copy of Memorandum of Association, copy of letter head of the Company, copy of Bank Statement, copy of Commercial Licence issued by Dubai Maritime ... address of that partner/director of the resident is Dubai, United Arab Emirates (UAE) only. The UAE court (Ministry of Finance) has issued Tax Residency Certificate to the assessee company on 19.06.2008 which set out that licence No.234584 has been given to the assessee company which is domiciled in UAE. From

M/S. Qawareb Ship Management - Llc Dubai, Gandhidham vs. The Income Tax Officer, International Taxation, Gandhidham

In the result, both the appeals of the assessee are allowed

ITA 123/RJT/2012[2009-10]Status: DisposedITAT Rajkot06 Mar 2023AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri B.D. Gupta, Sr. DR

Section 143(3)Section 144CSection 172Section 172(3)Section 172(4)

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

hands of the assessee. 7. In taking this action against the assessee the AO and the DRP have ignored completely the tax residency certificate of the assessee issued by Singapore Tax Authority, the tax assessments carried out by the Singapore Tax Authority pertaining to year assessment between ... core issue that arises for consideration in the present appeal is whether the revenue can go behind the tax residency certificate issued by the other tax jurisdiction ? 9. At this stage it would be pertinent to refer to the decision of the Hon’ble High Court of Delhi

Saif Partners India IV Limited, Delhi vs. ACIT Int. Taxation-3(1)(2), Delhi

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

ITA 1138/DEL/2022[2017-18]Status: DisposedITAT Delhi13 Feb 2023AY 2017-18

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Kanchun Kaushal, FCAFor Respondent: Ms. Meenakshi Singh – CIT-DR

Section 10(34)Section 10(38)Section 142Section 142(1)Section 143(2)Section 143(3)Section 263

company and is a tax resident of Mauritius under Article 4 of the India Mauritius Tax Treaty. 6. The assessee holds a valid tax residency certificate issued in Mauritius for the period under consideration. The assessee also holds a valid global business license issued by the Financial Services Commission ... Company is a public company limited by shares incorporated under the laws of Mauritius. The tax residence certificate of the Company for the subject period is enclosed as Annexure 2. The Company operates as an investment holding company for undertaking various investments. During the year under consideration, the Company

ACIT Circle 25-(1), Delhi vs. Value First Digital Media Pvt. Ltd., Gurgaon Haryana

In the result, ITA No. 3143/Del/2019 [A

ITA 2050/DEL/2021[2014-15]Status: PendingITAT Delhi08 Feb 2023AY 2014-15

Bench: Shri Narender Kumar Choudhry & Dr. B.R.R. Kumar

Section 250Section 40Section 72ASection 9(1)(vi)

residency certificates obtained from the foreign vendors are enclosed in the paper book. Further, the Appellant is in the process of obtaining the Tax Residency Certificates from the 20 ITA no. 3143/Del/2019; 2050/Del/2021/Del/2021 & ITA no. 5127/Del/2019 foreign vendors and request your good self to provide some time to submit

ACIT, Circle-26(1), New Delhi vs. Value First Digital Media Pvt. Ltd., New Delhi

In the result, ITA No. 3143/Del/2019 [A

ITA 5127/DEL/2019[2016-17]Status: DisposedITAT Delhi08 Feb 2023AY 2016-17

Bench: Shri Narender Kumar Choudhry & Dr. B.R.R. Kumar

Section 250Section 40Section 72ASection 9(1)(vi)

ACIT, Circle-26(1), New Delhi vs. Value First Digital Media Pvt. Ltd., New Delhi

In the result, ITA No. 3143/Del/2019 [A

ITA 3143/DEL/2019[2012-13]Status: DisposedITAT Delhi08 Feb 2023AY 2012-13

Bench: Shri Narender Kumar Choudhry & Dr. B.R.R. Kumar

Section 250Section 40Section 72ASection 9(1)(vi)

Travelport International Operations Limited, Berkshire vs. ACIT Circle-3(1)(1) International Taxation-3, New Delhi

In the result, the appeals are partly allowed

ITA 1567/DEL/2022[2019-20]Status: DisposedITAT Delhi10 Jan 2023AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey

Section 143(3)Section 144C(13)

circumstances of the case and in law, the Ld. AO and the Ld. DRP have erred in not placing reliance on the. Tax Residency Certificate (`TRC') which is a conclusive proof of the status of residence of the Appellant along with beneficial ownership for availment of India-UK tax treaty

Travelport International Operations Limited, Berkshire vs. ACIT Circle-3(1)(1), International Taxation-3, New Delhi

In the result, the appeals are partly allowed

ITA 1566/DEL/2022[2018-19]Status: DisposedITAT Delhi10 Jan 2023AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey

Section 143(3)Section 144C(13)