“tax residency certificate”

Ohm Juniper Longterm Fund Limited, Mauritius vs. DCIT Intl. Taxation -2(2)(2), New Delhi

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshm/S. Ohm Juniper Longterm Vs. Dcit, Fund Ltd, International Taxation- 5Th Floor, Ebene Esplanade, 2(22)(2), 24 Cybercity, Ebene, New Delhi Mauritius (Appellant) (Respondent) Pan:Aacco2383D

Regulation 75(2)(a) of the Securities (Collective Investment Schemes and Closed End Funds) Regulations, 2008 of Mauritius. The assessee holds a Tax Residency Certificate issued by Mauritius Tax Authorities and is thus a tax resident of Mauritius. In India, the assessee is registered as a Foreign Portfolio Investor ... assessment order. Against this final assessment order, the assessee is in appeal before us. 8. We find that the assessee holds a valid Tax Residency Certificate (TRC) issued by Mauritius Revenue Authority and the said certificate is valid for the period 17.11.2015 to 16.11.2021. These certificates are issued year

Turner Broadcasting System Asia Pacific, Inc., United States of America vs. Assistant Commissioner of Income Tax Circle- 3(1)(1), New Delhi

In the result, Appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 2432/Del/2023 (A.Y 2020-21)

tax resident of USA within the meaning of Article 4 of the India-USA Double Taxation Avoidance Agreement (‘DTAA’) and holds a valid Tax Residency Certificate for the Financial Year relevant to Assessment Year 2020-21 as well as 2021-22. For the years under consideration, the assessee entered into

Turner Broadcasting System Asia Pacific, Inc., United States of America vs. Deputy Commissioner of Income Tax, New Delhi

In the result, Appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 2432/Del/2023 (A.Y 2020-21)

tax resident of USA within the meaning of Article 4 of the India-USA Double Taxation Avoidance Agreement (‘DTAA’) and holds a valid Tax Residency Certificate for the Financial Year relevant to Assessment Year 2020-21 as well as 2021-22. For the years under consideration, the assessee entered into

General Motors Overses Disribution Coporation, Usa vs. ACIT Circle International Taxation 1(3)(1), New Delhi

The appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharmaassessment Year: 2014-15 General Motors Company Usa, Vs Acit, Circle International 1209 Orange Street, Taxation 1(3)(1), Wilmington Delaware New Delhi – 110 002 United States, Zip Code - 19801 (Pan: Aaecg5571H) (Appellant) (Respondent) Assessment Year: 2015-16 General Motors Overseas Vs Acit, Circle International Distribution Corporation, Usa Taxation 1(3)(1), 2711, Centreville Roadnew Castle New Delhi – 110 002 County, Wilmington, Usa-19808 (Pan: Aaecg5571H) (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Adv., Shri Vishal Kalra, Adv., Shri Ss Tomar, Adv. & Shri Sumeet Hemkar, Ca Revenue By : Shri Vizay B. Vasanta, Cit-Dr Date Of Hearing : 05.07.2024 Date Of Pronouncement : 05.09.2024 Order Per Anubhav Sharma, Jm:

reproduced for convenience as under:- “3.1.1 Contesting the action of the AO, the assessee has submitted that the Assessee has obtained a tax residency certificate ("TRC") from the United States Internal Revenue Service under the Act, in accordance with section 90. Further, in accordance with section 90, the Assessee ... single US federal income tax return. 4.5 After taking into consideration the aforesaid discussion, we are of the considered view that the Tax Residency Certificate as received from the United States Internal Revenue Service in accordance with the requirement of the law as applicable to the assessee, being

General Motors Company, Usa vs. ACIT Circlr International Taxation 1(3)(1), New Delhi

The appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharmaassessment Year: 2014-15 General Motors Company Usa, Vs Acit, Circle International 1209 Orange Street, Taxation 1(3)(1), Wilmington Delaware New Delhi – 110 002 United States, Zip Code - 19801 (Pan: Aaecg5571H) (Appellant) (Respondent) Assessment Year: 2015-16 General Motors Overseas Vs Acit, Circle International Distribution Corporation, Usa Taxation 1(3)(1), 2711, Centreville Roadnew Castle New Delhi – 110 002 County, Wilmington, Usa-19808 (Pan: Aaecg5571H) (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Adv., Shri Vishal Kalra, Adv., Shri Ss Tomar, Adv. & Shri Sumeet Hemkar, Ca Revenue By : Shri Vizay B. Vasanta, Cit-Dr Date Of Hearing : 05.07.2024 Date Of Pronouncement : 05.09.2024 Order Per Anubhav Sharma, Jm:

reproduced for convenience as under:- “3.1.1 Contesting the action of the AO, the assessee has submitted that the Assessee has obtained a tax residency certificate ("TRC") from the United States Internal Revenue Service under the Act, in accordance with section 90. Further, in accordance with section 90, the Assessee ... single US federal income tax return. 4.5 After taking into consideration the aforesaid discussion, we are of the considered view that the Tax Residency Certificate as received from the United States Internal Revenue Service in accordance with the requirement of the law as applicable to the assessee, being

Tyco Electronics Singapore Pte Limited, Bangalore vs. DCIT, Circle- Int. Tax. 3(1)(1), Delhi

The appeal is allowed

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharmaassessment Year: 2017-18 Tyco Electronics Singapore Vs Dcit, Pte Limited, Circle Intl. Taxation Te Park-22B, Doddenakundi 3(1)(1), 2Nd Phase Industrial Area, Delhi. Whitefield Road, Bengaluru – 560 048, Karnataka. Pan: Aadct9910C (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate & Ms Somya Jain, Ca Revenue By : Shri Vizay B. Vasanta, It-Dr & Shri Anshul, Sr. Dr Date Of Hearing : 05.07.2024 Date Of Pronouncement : 05.09.2024 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Final Assessment Order Dated 23.06.2022 Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’), By Assessing Officer, Circle Int. Taxation 3(1)(1), Delhi (Hereinafter Referred To As The Ld. Ao).

same the assessee approached DRP and filed objections. The plea of assessee before DRP was that the AO has erred in disregarding the Tax residency certificate (TRC) and other relevant documents furnished by the Company to support the fact that it is entitled to the beneficial provisions of the India ... orders of DRP. 4. After taking into consideration the material on record and the submissions, we are of the considered view that the Tax Residency Certificate, even if it is not a conclusive evidence of a tax residency of an entity, it certainly is a statutory evidence and the burden

Backbase Europe Bv, Netherlands vs. ACIT Circle Intl. Taxation- 1(1)(2), New Delhi

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

Bench: Shri Saktijit Dey & Shri Brajesh Kumar Singh3399/Del/2023 [Assessment Year: 2021-22]

justice is nullity in law.” 3. Brief facts of the case: The Assessee is a tax resident of Netherlands and holds a valid tax residency certificate. The Assessee is part of Backbase group with Twinspark BV as holding company and the said group consists of operating companies specialized in development ... principles of natural justice is nullity in law.” 3. The Assessee is a tax resident of Netherlands and holds a valid tax residency certificate. The Assessee is part of Backbase group with Twinspark BV as holding company and the said group consists of operating companies specialized in development, licensing

Wild West Domains, Llc, Gurgaon vs. ACIT, Circle-3(1)(1), Int. Tax., New Delhi

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.1774/Del/2022 िनधा"रणवष"/Assessment Year: 2019-20 बनाम Wild West Domains, Llc Acit, Go Daddy India Domains & Hosting Vs. Circle-3(1)(1), Int. Services Private Limited, First Floor, Taxation, 01A167, Wework Bristol Chowk, Civic Centre, Platina Tower, Mg Road, Sector-28, Minto Road, Gurgaon, Haryana. Newdelhi. Pan No.Aabcw2372H अपीलाथ" Appellant ""यथ"/Respondent

liable to tax and, therefore, cannot be considered as a resident for the purposes of India USA Tax Treaty disregarding the Tax Residency Certificate (TRC) filed by the assessee and also ignoring the decision of the Hon’ble Supreme Court in the case of Azadi Bachao Andolan ... converted into a Limited Liability Company during the year under consideration. Earlier it was a Limited Liability Partnership (LLP). The assessee has provided Tax Residency Certificate (TRC) only for the period that it was LLP. No tax reference tax return have been filed by the assessee. The AO has pointed

Tiger Global Eight Holdings, Mauritius vs. DCIT Intl. Taxation Circle 3(1)(1), New Delhi

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2020-21 Tiger Global Eight Holdings, Vs Dcit, C/O 202 Rajnigandha International Taxation, Apartment, Circle 3(1)(1), Prof. V.S. Agashe Path, New Delhi. Dadar (West), Mumbai 400 028, Maharashtra. Pan: Aafct0276M (Appellant) (Respondent) Assessee By : Shri Porus Kaka, Sr. Advocate; Shri Manish Kant, Advocate; & Ms Amrita Shenoy & Hetal Jakharia, Cas Revenue By : Shri Vizay B. Vasanta, Cit-Dr Date Of Hearing : 25.07.2024 Date Of Pronouncement : 26.07.2024 Order Per Anubhav Sharma, Jm:

assessee could not justify its commercial rationale of establishment in Mauritius except just for exploiting India Mauritius Treaty benefits. It has submitted a Tax Residency Certificate of Mauritius for the year under consideration. It has been analysed that lease agreement is signed between SANNE Mauritius and 9 group companies ... Mauritius. The Company has further stated that it has nine unique Portfolio Investments (the “Portfolio Investments”). Assessee was also asked to furnish tax residency certificate of its directors, which assessee has completely failed to furnish despite giving many opportunities. it was observed that all the correspondence are made with Steven

Superb Mind Holdings Ltd, New Delhi vs. ACIT, Circle 3(1)(2), International Taxation, New Delhi

In the result, appeal of the assessee is allowed, in the terms aforesaid

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.1832/िद"ी/2023 (िन.व. 2020-21) M/S. Superb Mind Holdings Ltd., C/O Anita & Gadia, Chartered Accountant, F-45, Bhagat Singh Market, New Delhi 110001 Pan Aazcs-2945-Q ...... अपीलाथ"/Appellant बनाम Vs. Assistant Commissioner Of Income Tax, ..... "ितवादी/Respondent Circle International Tax 3(1)(2), New Delhi

Shri Salil Aggarwal appearing on behalf of the assessee submitted that the assessee is registered in Mauritius and is holding tax residency certificate of Mauritius. The assessee is engaged in the business of making investments. The assessee had made investment in Indian company namely Pearl Retail Solutions ... investments which were made prior to 01.04.2017. The Hon’ble High Court considering the press release issued by Finance Ministry’s clarification on tax residency certificates, Circular of CBDT No.789/2000, Article 13(4) of India – Mauritius DTAA, press release of CBDT on Protocol of amendment of convention for avoidance