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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

DCIT (International Taxation) 3(2)(2), Mumbai vs. M/S. Mott Macdonald Limited., Mumbai

In the result all appeals filed by the revenue stands dismissed

ITA 3047/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 Jan 2025AY 2016-17

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

providing management, engineering and development consultancy solutions for various clients worldwide. The Assessee is a tax resident of UK and holds a valid tax residency certificate (TRC). The Assessee has group affiliate companies in multiple countries across the globe, including a wholly owned subsidiary in India i.e., MMPL

Tvf Fund Ltd., Mauritius, Mumbai vs. DCIT (International Taxation)-4(1)(2), Mumbai

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

ITA 4632/MUM/2023[2021-22]Status: DisposedITAT Mumbai23 Jan 2025AY 2021-22

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

Section 153Section 74Section 90(2)

assessee is a resident of Mauritius as define under Article 4 of double taxation avoidance agreement (DTAA) and holds a valid tax residency certificate (TRC) issued by Mauritius tax authorities. During the year under consideration, the assessee earned long term capital gain amounting

International Air Transport Association (Canada), Mumbai vs. ACIT (It), Range 2 (2)(1), Mumbai

Accordingly Ground No. 3 to 7 are allowed

ITA 7117/MUM/2019[2016-17]Status: DisposedITAT Mumbai08 Jan 2025AY 2016-17

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Porus Kaka, Shri DiveshFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)Section 234A

corporation incorporated under the Special Act of Parliament of Canada and is a tax resident of Canada. The assessee holds a valid tax residency certificate. It is stated that it is a non-profit organization carrying out its activity for the benefit of all stakeholders of the World’s Commercial

International Air Association (Canada), Mumbai vs. Asst CIT (International Taxation) Range 2 (2)(1), Mumbai

Accordingly Ground No. 3 to 7 are allowed

ITA 7072/MUM/2019[2011-12]Status: DisposedITAT Mumbai08 Jan 2025AY 2011-12

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Porus Kaka, Shri DiveshFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)Section 234A

corporation incorporated under the Special Act of Parliament of Canada and is a tax resident of Canada. The assessee holds a valid tax residency certificate. It is stated that it is a non-profit organization carrying out its activity for the benefit of all stakeholders of the World’s Commercial

Internatinal Air Transport Association (Canada), Mumbai vs. DCIT (It) 2(2)(1), Mumbai

Accordingly Ground No. 3 to 7 are allowed

ITA 7416/MUM/2017[2014-15]Status: DisposedITAT Mumbai08 Jan 2025AY 2014-15

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Porus Kaka, Shri DiveshFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)Section 234A

corporation incorporated under the Special Act of Parliament of Canada and is a tax resident of Canada. The assessee holds a valid tax residency certificate. It is stated that it is a non-profit organization carrying out its activity for the benefit of all stakeholders of the World’s Commercial

DCIT(It), Circle-2(2), Bangalore vs. A1 Telekom Austria Aktiengesellschaft, Austria

In the result, the apepal filed by the ld

ITA 2128/BANG/2024[2013-14]Status: DisposedITAT Bangalore27 Dec 2024AY 2013-14

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Dhiraj, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 142(1)Section 143(3)Section 148Section 201Section 9

charges which are standard facilities, does not require any manpower or human intervention and therefore cannot be taxed as royalty. Assessee further submitted tax residency certificate, copies of agreement and stated that it is not chargeable to tax in India. The ld. AO rejected the explanation of the assessee

ACIT, Circle-2(2), New Delhi vs. M/S. Ansal Phalak Infrastructure Pvt. Ltd., New Delhi

ITA 217/DEL/2020[2015-16]Status: DisposedITAT Delhi18 Dec 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2011-12 Income- Tax Officer, Vs. M/S. Ansal Phalak Ward-2(4), Infrastructure Pvt. Ltd., New Delhi 206, B Wing, 2Nd Floor, Naurang House, 21, Kasturba Gandi Marg, New Delhi Pan :Aafcp6583P (Appellant) (Respondent) With Ita Nos.216 & 217/Del/2020 Assessment Years: 2014-15 & 2015-16 Vs. M/S. Acit, Ansal Phalak Circle-2(2), Infrastructure Pvt. Ltd., New Delhi 115, Ansal Bhawan, Naurang House, 16, Kasturba Gandhi Marg, C.P., New Delhi Pan: Aafcp6583P (Appellant) (Respondent) Assessee By Sh. Ravi Sharma, Adv. Department By Ms. Jaya Choudhary, Cit(Dr) Sh. B.S. Anand, Sr. Dr Date Of Hearing 25.11.2024 Date Of Pronouncement 18.12.2024

Section 143(3)Section 68

filed before the AO and the same is placed at page 168 of the paper book filed before me. Similarly, the appellant filed tax residency certificate issued by the Director General, Mauritius Revenue Authority for M/s New Dimension Holdings Ltd. having Tax Account No.27069682; 608 St. James Court, St. Denis ... paper book filed before me from page 221-312. It is submitted by the appellant that the investment- cum-collaboration agreement alongwith the tax resident certificates issued by tax authorities of Cyprus and Mauritius, foreign inward remittance certificates issued by HSBC Bank with all the details, audited financial statements

ACIT, Circle-2(2), New Delhi vs. Ansal Phalak Infrastructure Pvt. Ltd., New Delhi

ITA 216/DEL/2020[2014-15]Status: DisposedITAT Delhi18 Dec 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2011-12 Income- Tax Officer, Vs. M/S. Ansal Phalak Ward-2(4), Infrastructure Pvt. Ltd., New Delhi 206, B Wing, 2Nd Floor, Naurang House, 21, Kasturba Gandi Marg, New Delhi Pan :Aafcp6583P (Appellant) (Respondent) With Ita Nos.216 & 217/Del/2020 Assessment Years: 2014-15 & 2015-16 Vs. M/S. Acit, Ansal Phalak Circle-2(2), Infrastructure Pvt. Ltd., New Delhi 115, Ansal Bhawan, Naurang House, 16, Kasturba Gandhi Marg, C.P., New Delhi Pan: Aafcp6583P (Appellant) (Respondent) Assessee By Sh. Ravi Sharma, Adv. Department By Ms. Jaya Choudhary, Cit(Dr) Sh. B.S. Anand, Sr. Dr Date Of Hearing 25.11.2024 Date Of Pronouncement 18.12.2024

Section 143(3)Section 68

filed before the AO and the same is placed at page 168 of the paper book filed before me. Similarly, the appellant filed tax residency certificate issued by the Director General, Mauritius Revenue Authority for M/s New Dimension Holdings Ltd. having Tax Account No.27069682; 608 St. James Court, St. Denis ... paper book filed before me from page 221-312. It is submitted by the appellant that the investment- cum-collaboration agreement alongwith the tax resident certificates issued by tax authorities of Cyprus and Mauritius, foreign inward remittance certificates issued by HSBC Bank with all the details, audited financial statements

ITO, New Delhi vs. M/S. Ansal Phalak Infrastructure Pvt. Ltd., New Delhi

ITA 5658/DEL/2015[2011-12]Status: DisposedITAT Delhi18 Dec 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2011-12 Income- Tax Officer, Vs. M/S. Ansal Phalak Ward-2(4), Infrastructure Pvt. Ltd., New Delhi 206, B Wing, 2Nd Floor, Naurang House, 21, Kasturba Gandi Marg, New Delhi Pan :Aafcp6583P (Appellant) (Respondent) With Ita Nos.216 & 217/Del/2020 Assessment Years: 2014-15 & 2015-16 Vs. M/S. Acit, Ansal Phalak Circle-2(2), Infrastructure Pvt. Ltd., New Delhi 115, Ansal Bhawan, Naurang House, 16, Kasturba Gandhi Marg, C.P., New Delhi Pan: Aafcp6583P (Appellant) (Respondent) Assessee By Sh. Ravi Sharma, Adv. Department By Ms. Jaya Choudhary, Cit(Dr) Sh. B.S. Anand, Sr. Dr Date Of Hearing 25.11.2024 Date Of Pronouncement 18.12.2024

Section 143(3)Section 68

filed before the AO and the same is placed at page 168 of the paper book filed before me. Similarly, the appellant filed tax residency certificate issued by the Director General, Mauritius Revenue Authority for M/s New Dimension Holdings Ltd. having Tax Account No.27069682; 608 St. James Court, St. Denis ... paper book filed before me from page 221-312. It is submitted by the appellant that the investment- cum-collaboration agreement alongwith the tax resident certificates issued by tax authorities of Cyprus and Mauritius, foreign inward remittance certificates issued by HSBC Bank with all the details, audited financial statements

Lnrs Data Services Limited, United Kingdom vs. Assistant Commissioner of Income Tax, Circle Int. Tax 2(2)(1), Civic Centre

In the result, both appeals of the assessee are allowed

ITA 2618/DEL/2024[2017-18]Status: DisposedITAT Delhi29 Nov 2024AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 144Section 144C(13)Section 148Section 234ASection 234BSection 271(1)(C)

therefore, the appellant/assessee’s case got squarely RELX INC (supra). He prayed for relief following the judicial precedent. A copy of the Tax Residency Certificate (hereinafter, the ‘TRC’) issued by the UK Tax Authority bearing the erstwhile name of the assessee is filed not only during the assessment proceedings

Lnrs Data Services Limited, United Kingdom vs. Assistant Commissioner of Income Tax Circle Int. Tax 2(2)(1), Civic Centre

In the result, both appeals of the assessee are allowed

ITA 2617/DEL/2024[2016-17]Status: DisposedITAT Delhi29 Nov 2024AY 2016-17

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 144Section 144C(13)Section 148Section 234ASection 234BSection 271(1)(C)

therefore, the appellant/assessee’s case got squarely RELX INC (supra). He prayed for relief following the judicial precedent. A copy of the Tax Residency Certificate (hereinafter, the ‘TRC’) issued by the UK Tax Authority bearing the erstwhile name of the assessee is filed not only during the assessment proceedings

Manab Chandra Ghosh, Kolkata vs. ACIT, Cir. 1(2), It, Kolkata

The appeal of the assessee is allowed

ITA 40/KOL/2024[2016-17]Status: DisposedITAT Kolkata27 Nov 2024AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.40/Kol/2024 Assessment Year: 2016-17 Manab Chandra Ghosh………………..……………………………….…..……Appellant 5A, Banerjee Para, Behala, Kol-700060. [Pan: Ahspg9975H] Vs. Acit, Circle-1(2), It-Kolkata..........…..….…..….........……........……...…..…..Respondent Appearances By: Shri Nageswar Rao, Advocate, Appeared On Behalf Of The Appellant. Shri Pradip Kr. Biswas, Addl. Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 19, 2024 Date Of Pronouncing The Order : November 27, 2024 Order Per Sonjoy Sarma: The Present Appeal Is Filed By The Assessee Against The Order Dated 21.11.2022 Of The Commissioner Of Income Tax (Appeals)-22, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) For Assessment Year 2016-17. 2. The Brief Facts Of The Case Are That The Assessee Is An Employee Of Ibm India Pvt. Ltd. (An Indian Company With Registered Office In Bangalore) & Was Undergone A Short-Term Assignment To Indonesia During The Relevant Assessment Year. During The Financial Year 2015-16, The Stayed 61 Days In India As Evident By The Passport Details Submitted Before The Assessing Officer. Consequently, The Assessee Claimed To Be A Non-Resident For The Assessment Year 2016-17 As Per The Provisions Of The Income Tax Act. During The Assessment Year In Question, The Assessee Received Salary Amounting To Rs.29,57,760/- In India, On Which Rs.7,06,207/- Was Deducted As Tax At Source As Per Form No.16 Filed By The Assessee. During The Relevant Assessment Year, The Assessee Also

Section 143(2)Section 250Section 5(2)Section 5(2)(b)

India Indonesia Double Tax Avoidance Agreement (‘DTAA) was taxable as income of the assessee as the assessee failed to produce the valid tax residency certificate (‘TRC’) from Indonesia. Therefore, he added Rs.40,40,749/- received from Axis travel currency card and Rs.48,790/- related to stock options for service rendered

Fujitsu Ltd, Gurgaon vs. ACIT, Circle-1(3)(1), International Taxation, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 2607/DEL/2022[2019-20]Status: DisposedITAT Delhi14 Nov 2024AY 2019-20

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshfujitsu Ltd, Vs. Acit, 3Rd Floor, Building No. 9B, Circle-1(3)(1), Dlf Cyber City, Gurgaon, International Taxation, Haryana New Delhi (Appellant) (Respondent) Pan:Aaacf7231M Assessee By : Shri K. M. Gupta, Adv Ms. Shruti Khimta, Adv Revenue By: Shri Vijay B. Basanta, Cit Dr Shri Shankar Lal Verma, Sr. Dr Date Of Hearing 18/10/2024 Date Of Pronouncement 14/11/2024

For Appellant: Shri K. M. Gupta, AdvFor Respondent: Shri Vijay B. Basanta, CIT DR
Section 139(1)Section 143(3)Section 197

receipts from Mizuho Bank. g) Copy of contract / purchase order with FCIPL and FIPL along with invoices on sample basis. h) Copy of Tax Residency Certificate (TRC) for the relevant year. i) Copy of notice under section 143(2) of the Act dated 31-3-2021. j) Copy of notice

Mma Offshore Asia Vessel Operations Pte Ltd., Singapore vs. CIT (International Taxation)-3, Mumbai

ITA 2567/MUM/2024[2020-21]Status: DisposedITAT Mumbai08 Nov 2024AY 2020-21

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sunil Kumar Singh, Hon'Ble

For Appellant: Shri Nitesh Joshi/Punit Lohiya, A/RsFor Respondent: Shri Vivek Perampurna, D/R
Section 142(1)Section 195Section 263

approval /permission granted by the Reserve Bank of India / SEBI and other regulatory bodies to you to operate in India. 6. Copy of Tax Residency certificate. 7. Submit copy of all the contract agreements and other agreements signed with Indian parties with respect to your operations in India. 8. Reconciliation ... part of Annexure 2. MMASV is a tax resident of Singapore for the period 1 April 2018 to 31 March 2019 (copy of Tax Residency Certificate covering year under consideration attached as Annexure 5), therefore, as per section 90(2) of the Act, it would be governed by the provisions

Mma Offshore Asia Vessel Operations Pte Ltd., Singapore vs. CIT (International Taxation)-3, Mumbai

ITA 2566/MUM/2024[2019-20]Status: DisposedITAT Mumbai08 Nov 2024AY 2019-20

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sunil Kumar Singh, Hon'Ble

For Appellant: Shri Nitesh Joshi/Punit Lohiya, A/RsFor Respondent: Shri Vivek Perampurna, D/R
Section 142(1)Section 195Section 263

approval /permission granted by the Reserve Bank of India / SEBI and other regulatory bodies to you to operate in India. 6. Copy of Tax Residency certificate. 7. Submit copy of all the contract agreements and other agreements signed with Indian parties with respect to your operations in India. 8. Reconciliation ... approval /permission granted by the Reserve Bank of India / SEBI and other regulatory bodies to you to operate in India. 6. Copy of Tax Residency certificate. 7. Submit copy of all the contract agreements and other agreements signed with Indian parties with respect to your operations in India. 8. Reconciliation

Tricentis Gmbh, Austria vs. The Deputy Commissioner of Income-Tax, International-Tax, Delhi

In the result, appeals are allowed, as indicated above

ITA 3526/DEL/2023[2021-2022]Status: DisposedITAT Delhi06 Nov 2024AY 2021-2022

Bench: BEFORESHRI SAKTIJIT DEY (Vice President), SHRI S. RIFAUR RAHMAN (Accountant Member)

Section 143(2)Section 143(3)Section 144Section 144B

company. He submitted, assessee’s status as a tax resident of Austria has been duly recognized by the Austrian Revenue Authorities while issuing Tax Residency Certificates (TRC) on year-on-year basis. Thus, he submitted, once the assessee is the holder of a valid TRC, it cannot be denied treaty ... would be manifest from a reading of the order impugned before us, the ITAT has essentially based its conclusions on the valid Tax Residency Certificate [‘TRC’) which was held by the assessee and the following principles as laid down by this Court in Blackstone Capital Partners v. Asst

Tricentis Gmbh, Austria vs. The Deputy Commissioner of Income-Tax

In the result, appeals are allowed, as indicated above

ITA 2705/DEL/2023[2020-21]Status: DisposedITAT Delhi06 Nov 2024AY 2020-21

Bench: BEFORESHRI SAKTIJIT DEY (Vice President), SHRI S. RIFAUR RAHMAN (Accountant Member)

Section 143(2)Section 143(3)Section 144Section 144B

company. He submitted, assessee’s status as a tax resident of Austria has been duly recognized by the Austrian Revenue Authorities while issuing Tax Residency Certificates (TRC) on year-on-year basis. Thus, he submitted, once the assessee is the holder of a valid TRC, it cannot be denied treaty ... would be manifest from a reading of the order impugned before us, the ITAT has essentially based its conclusions on the valid Tax Residency Certificate [‘TRC’) which was held by the assessee and the following principles as laid down by this Court in Blackstone Capital Partners v. Asst

Income Tax Officer ( International Taxation ) Ward Coimbatore, Coimbatore vs. Vijayakumar Murthy, Erode

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 1588/CHNY/2024[2020-21]Status: DisposedITAT Chennai04 Nov 2024AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.1588/Chny/2024 (िनधा"रणवष" / Assessment Year: 2020-2021) The Income Tax Officer, Vs. Vijayakumar Murthy, International Taxation, 110/3, Mudaliyaar Thottam, Ward, Vinayagar Koil Street-1, Coimbatore 641 018. Modapalayam Railway Colony, Tamil Nadu 638 002. [Pan: Aexpv 8817R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. Preeti Goel (Virtual) ""यथ" क" ओर से /Respondent By : Shri. Ashwin D. Gowda, Irs, Addl.Cit. सुनवाई क" तार"ख/Date Of Hearing : 23.10.2024 घोषणा क" तार"ख /Date Of Pronouncement : 04.11.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Ms. Preeti Goel (Virtual)For Respondent: Shri. Ashwin D. Gowda, IRS, Addl.CIT
Section 10(14)(i)Section 142(1)Section 143(2)Section 143(3)Section 5Section 6(1)Section 69ASection 90

OFSSL to revenue authorities to discharge the tax liability of the assessee in that country. 8. The assessee has also placed on record Tax Residency Certificate (Page nos. 192-193 of paper book). As per this certificate, the assessee has claimed relief for foreign earning not taxable

Vargshese Paul, Banglaore vs. Assistant Commissioner of Income Tax, Circle - 5(3)(2), Bengaluru

In the result, the appeal filed by the assessee is partly allowed in above terms

ITA 584/BANG/2024[2015-16]Status: DisposedITAT Bangalore25 Oct 2024AY 2015-16

Bench: Ms. Padmavathy S. & Shri Prakash Chand Yadavvarghese Paul Acit, Circle - 5(3)(2) B604, Duo Harmony Room No. 59, 6Th Floor 1, Suranjan Das Road Hmt Bhvan, No. 59, Bellary Vs. New Thippasandra Post Road, Ganga Nagar Bangalore 560075 Bengaluru 560032 Pan – Aevpp6357A (Appellant) (Respondent) Assessee By: Shri Ketan Ved, Ca Revenue By: Ms. Neha Sahay, Jcit-Dr Date Of Hearing: 22.10.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per: Prakash Chand Yadav, J.M. The Present Appeal By The Assessee Is Arising From The Order Of The Ld. Cit(A)-12, Bengaluru Dated 24.02.2023 Having Din No. Itba/Apl/M/250/ 2022-23/1050096242(1) & Relates To Ay 2015-16. 2. The Assessee Has Raised Five Grounds Of Appeal. Ground No. 1 & 5 Are General In Nature. In Ground Nos. 2 & 3 The Assessee Had Challenged The Applicability Of Article 4 Of India Us Dtaa To The Case Of The Assessee. In Ground No. 4 The Assessee Has Challenged The Denial Of Benefit Of Exemption Available To The Assessee Under Article 16 Of The India Us Dtaa. Beside These Grounds The Assessee Has Also Filed An Application On 29.07.2024 & Raised

For Appellant: Shri Ketan Ved, CAFor Respondent: Ms. Neha Sahay, JCIT-DR
Section 90

order of the CIT(A), assessee is in appeal before us. The learned A.R. appearing on behalf of the assessee referring to the tax residency certificate issued by the US authorities on 10.06.2019, i.e., after the completion of the assessment proceedings, inter alia, argued that the assessee was resident ... India. (d) In the return filed in US the assessee has shown his residence in India. (e) So far as the presence of tax residency certificate that may be helpful for credit of taxes paid. While examining the test of tie-breaker test one has to see the centre

Saket Kanoi, Gurgaon vs. DCIT Intl. Taxation, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 3243/DEL/2023[2021-22]Status: DisposedITAT Delhi23 Oct 2024AY 2021-22

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

For Appellant: Sh. Sunny Jain, CAFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)

rival submissions and perused the material on record. The assessee admittedly is a non-resident Indian for the relevant assessment year. The tax residency certificate issued to the assessee stating he has a valid residency in UAE is on record (pages 27 to 29 of the paper book filed ... learned CIT(A) erred in directing the AO to allow the benefit of DTAA merely on production of the xerox copy of the tax residency certificate issued by the Ministry of Finance and Industry in UAE without appreciating the fact that the assessee-company failed to produce any evidence that