“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

Shri Santanu Sanyal, Kolkata vs. ACIT, Cir. 2(1), Kolkata

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

ITA 41/KOL/2024[2016-17]Status: DisposedITAT Kolkata23 Jul 2024AY 2016-17

Bench: Dr. Manish Borad & Pradip Kumar Choubey

Section 144Section 250

India Private Limited c) Copy of Passport of the Appellant d) Copy of United Kingdom tax return of the Appellant e) Copy of Tax Residency Certificate issued by UK Revenue Authorities f) Copy of Certificate issued by IBM India Private Limited for receipt of salary outside India g) Copy ... claim the exemption as per the DPS Clause of India-UK DTAA. In this context, we find that appellant has filed copy of tax residency certificate and in this way, appellant qualified to be a tax resident of United Kingdom during United Kingdom tax year and accordingly

Invesco Uk Limited, Uk vs. ACIT, Circle Int.Tax. 2(1)(1), New Delhi

The appeals of the assessee are allowed

ITA 785/DEL/2023[2020-21]Status: DisposedITAT Delhi23 Jul 2024AY 2020-21

Bench: Sh. G.S. Pannu & Sh. Anubhav Sharma

Section 143(3)Section 144C(5)Section 270ASection 274

Application services, IT Infrastructure services and IT security ("IT services") to its AEs globally including the ones present in India. The holds Tax Residency Certificate ("TRC") and claims to be eligible to be governed by the provisions of the India-USA DTAA which fact is undisputed. It is pertinent

Invesco Holding Company (Us) Inc., Usa vs. ACIT, Circle Int. Tax. 2(1)(1), New Delhi

The appeals of the assessee are allowed

ITA 784/DEL/2023[2020-21]Status: DisposedITAT Delhi23 Jul 2024AY 2020-21

Bench: Sh. G.S. Pannu & Sh. Anubhav Sharma

Section 143(3)Section 144C(5)Section 270ASection 274

ACIT, Circle-2(2)(1), Int. Taxation, New Delhi vs. Maven India Fund, Mauritius

Appeal is dismissed

ITA 1766/DEL/2023[2018-19]Status: DisposedITAT Delhi23 Jul 2024AY 2018-19

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2018-19

Section 10(34)Section 10(38)Section 13(4)Section 133(6)

assessee is a non-resident corporate entity, incorporated in Mauritius. Assessee is recognized as a tax resident of Mauritius on the strength of Tax Residency Certificate (TRC) issued by the Revenue Authority in Mauritius. The assessee is basically an investment fund and carries out investment activities. The assessee is also

India Property (Mauritius) Company II, Mauritius vs. ACIT, Circle Int. Taxation 2(1)(1), New Delhi

ITA 1020/DEL/2023[2018-19]Status: DisposedITAT Delhi18 Jul 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

Section 143(3)Section 144C(13)Section 234ASection 90(2)

company incorporated in Mauritius and is engaged in the business of investment activities. The assessee company claimed to be holding valid tax residency certificate (‘TRC’) and Global Business License-I (‘GBL- I License’) issued by the Financial Services Commission, Mauritius. During the year under consideration, the Appellant transferred shares ... various other judicial precedents which have held that Tax Treaty benefits should be granted on the basis of tax: residency certificate ("IRC") issued by Mauritius Revenue Authorities. However, subsequent Judicial Precedents and decisions have held that TRC is not conclusive in deciding tax residency and granting of benefit under DTAA

The Dy.DIT, (Intl. Taxn.)- 1, Ahmedabad vs. Vodafone West Ltd., Ahmedabad

In the result, appeal of the Revenue stands dismissed

ITA 2398/AHD/2014[2013-14]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member आयकर अपील सं /Ita No.2398/Ahd/2014 "नधा"रण वष" /Assessment Year : 2013-14 The Dcit (International Vodafone West Ltd. बनाम/ Taxation)-1 Vodafone House Ahmedabad Corporate Road V/S. Prahladnagar Off S.G. Highway Ahmedabad-380 051 "थायी लेखा सं./Pan: Aaacf 1190 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Dinal Shah, Ar Revenue By : Shri Sudhakar Verma, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 04/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 12/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Revenue As Against The Order Passed By The Ld.Commissioner Of Income-Tax(Appeals)-Gandhinagar (Ahmedabad) [Hereinafter Referred To As “The Ld.Cit(A)”], Dated 02/06/2014, Arising Out Of The Assessment Order Passed By The Dy.Director Of Income-Tax (International Taxation)-1, Ahmedabad (Ao) Under Section 201(1) & 201(1A) The Dcit (Intl.Taxn.)-1 Vs. Vodafone West Ltd. Asst. Year : 2013-14

For Appellant: Shri Dinal Shah, ARFor Respondent: Shri Sudhakar Verma, Sr.DR

Section 195(1)Section 201(1)Section 9(1)Section 9(1)(vi)Section 90

Mycom is a company incorporated in the United Kingdom (‘UK') and is also a tax resident of UK. (Copy of the tax residency certificate obtained by Mycom from UK tax authorities was submitted to the AO). • Mycom is eligible to claim the benefits conferred by the Double Taxation Avoidance Agreement

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

The appeal of the assessee is hereby allowed

ITA 1667/DEL/2022[2019-20]Status: DisposedITAT Delhi28 Jun 2024AY 2019-20

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

For Appellant: Sh. Vishal Kalra, Adv. &For Respondent: Sh. Vizay B. Vasanta, CIT-DR

Section 143(3)Section 144CSection 144C(5)Section 234BSection 234DSection 270A

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

Cresta Fund Limited, Mauritius vs. DCIT, Circle-1(2)(1), Int. Taxation, New Delhi

In the result, both the appeals are partly allowed for

ITA 752/DEL/2023[2016-17]Status: DisposedITAT Delhi27 Jun 2024AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 147Section 148

corporate entity incorporated in Mauritius and is a tax resident of Mauritius. As accepted by the departmental authorities, the assessee holds a valid Tax Residency Certificate (TRC) and is also registered with Security and Exchange Board of India (SEBI) as a Foreign Portfolio Investor (FPI) in accordance with SEBI

Cresta Fund Limited, Mauritius vs. DCIT, Circle-1(2)(1), Int. Taxaion, New Delhi

In the result, both the appeals are partly allowed for

ITA 751/DEL/2023[2015-16]Status: DisposedITAT Delhi27 Jun 2024AY 2015-16

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 147Section 148

Cricket Australia, Mumbai vs. ACIT Circle 1(2)(1) Intl. Taxation, New Delhi

ITA 3200/DEL/2023[2021-22]Status: DisposedITAT Delhi27 Jun 2024AY 2021-22

Bench: SHRI G.S. PANNU, HON'BLE (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Nitesh Joshi, AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR

Section 143(3)Section 234BSection 270ASection 9

national government body for the game of cricket in Australia. It is a tax resident of Australia and has valid tax residency certificate. The AO had questioned the receipts of Rs. 375,48,27,288/- received from Sony Pictures alleging that the same amounts to license fee and be treated

Rita Hemchand Gandhi, Mumbai vs. ITO. Int Tax Ward 2(3)(1), Mumbai

In the result appeal of the assessee is allowed

ITA 50/MUM/2024[2013-14]Status: DisposedITAT Mumbai24 Jun 2024AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm Ito. Int Tax Ward Rita Hemchand Gandhi 2(3)(1) Ayodhya Apartments, 17Th Floor, Air India Flat No.101, Ramgali, Vs. Building, Kandivali (West), Nariman Point, Mumbai-400 067 Mumbai-400 021 (Appellant) (Respondent) Pan No. Akepg6370P

For Appellant: Shri Rajesh S. Shah, ARFor Respondent: Smt. Mahita Nair, DR

Section 143Section 147Section 148Section 194ASection 195Section 271Section 271(1)(c)

During penalty proceedings assessee submitted a reply stating that she is a non-resident Indian settled in UAE since 1978 and possesses tax residency certificate of UAE. For impugned assessment year only source of income was interest on investment. As per The Double Taxation Avoidance Agreement the rate of tax

Vishwesh Venkatraman, Norway and Uk vs. ITO (It) 4(3)(1), Air India Building Mumbai

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

ITA 1515/MUM/2024[2017-2018]Status: DisposedITAT Mumbai21 Jun 2024AY 2017-2018

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: S/Shri Harshavardhana Datar / Amit NegandhiFor Respondent: Shri Anil Sant, Addl.CIT-DR

Section 144C(13)Section 147Section 151Section 234CSection 3Section 69

before the Dispute Resolution Panel (DRP). It was brought to the notice of the DRP that the assessee has furnished property sale deed, tax residency certificate of Norway, tax returns in Norway, ledger confirmation from Norway and statement of bank account in India, from which the payments were made ... evidenced from the property sale deed. It is also not in dispute that the assessee is a resident of Norway as per the tax residency certificate. The assessee has also filed copies of tax returns filed in Norway from which it can be seen that the assessee has earned income

Gecom International Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1613/DEL/2016[2012-13]Status: DisposedITAT Delhi21 Jun 2024AY 2012-13

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Ms. Parul Singh, Sr. DR

Section 246ASection 250(6)Section 5(2)Section 9

contention, the assessee submitted the following documents: 6 Gecom International Pvt. Ltd.  Copy of form 10F furnished by University of Cambridge  Copy of Tax Residency Certificate of University of Cambridge  Copy of affiliation certificate It was also submitted that verbatim same disallowance was made by the AO during ... also submitted the University of Cambridge is not a resident of India. Copy of Tax Residency Certificate of University of Cambridge and it does not have any Control over the assessee company and it also does not have unhindered and unlimited access to assessee premises. The arrangement between assessee company

Saint Gobain Materiaux De Construction Sas, France vs. Assistant Commissioner of Income-Tax (International Taxation), Circle - 4(2)(1), Mumbai

In the result, appeal of the assessee bearing ITANo

ITA 4244/MUM/2023[AY 2011-2012]Status: DisposedITAT Mumbai29 May 2024

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Akram KhanFor Respondent: Ms. Sujatha Iyangar SRDR

Section 139Section 143(3)Section 148Section 250Section 271BSection 92E

case is that the assessee is a foreign company, tax resident of France, not having permanent establishment in India. Copy of the tax residency certificate is enclosed in assessee’s paper book (in short ‘APB’) pages 1 & 2. The assessee earned income from “fees for technical services” Rs.2

Little Fairy Limited, Nicosia vs. ACIT Circle International Taxation 2(1)(1), New Delhi

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

ITA 1513/DEL/2022[2017-18]Status: DisposedITAT Delhi17 May 2024AY 2017-18

Bench: Shri Saktijit Dey & Shri M. Balaganeshlittle Fairy Ltd, Vs. Acit, Office 601, 6Th Floor, Circle- Anastasio Building, 15, International Tax- Dimitriou Karatasou, 2(2)(1), Strovolos 2024, Nicosia, New Delhi Foreign Cyprus (Appellant) (Respondent) Pan:Aaccl1478L Assessee By : Shri J. Srivastav, Adv Shri Karav Malhotra, Adv Revenue By: Shri Manish Kumar Davas, Sr. Dr Date Of Hearing 08/03/2024 Date Of Pronouncement 15/05/2024

For Appellant: Shri J. Srivastav, AdvFor Respondent: Shri Manish Kumar Davas, Sr. DR

Section 144C(3)Section 234BSection 282

tax resident of Cyprus as per Article 4 of India-Cyprus Double Taxation Avoidance Agreement (DTAA). The assessee also furnished the tax residency certificate issued by Republic of Cyprus, Ministry of Finance clearly stating that its worldwide income is liable to income tax in accordance with income tax ... Republic of Cyprus. This tax residency certificate issued for the fiscal years 2016 and 2017 are enclosed in pages 8 and 9 of the paper book. The assessee pleaded that it would be entitled for the benefit provided in India-Cyprus DTAA. The assessee had determined the taxability

Csg International Ltd., London vs. ADIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 1522/DEL/2011[2005-06]Status: DisposedITAT Delhi07 May 2024AY 2005-06

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआ.अ.सं/.I.T.A No.1522/Del/2011 िनधा"रणवष"/Assessment Year: 2005-06 बनाम Csg International Ltd., Adit (Now Known As Comverse Kenan Uk) Vs. Circle-1(1), Level 7, Adelphi Building, International Taxation, 1-11 John Adam Street, London. New Delhi. Pan No.Aaccc3819N अपीलाथ" Appellant ""यथ"/Respondent

Section 195Section 208Section 209(1)(d)Section 234BSection 234DSection 9(1)(vi)

I.T.A.No.1522/Del/2011 Vide this office letter dated 29.10.2007, the assessee was requested certain information. This letter reads as below: (i) Copy of tax residency certificate of the company. (ii) The details of the customer wise invoices raised, gross amounts received during the year in two categories separately: (a) Amounts

JCIT (It) (OSD)-4(1)(2), Mumbai vs. Arun Rangachari, Mumbai

In the result, appeal of the Revenue is dismissed and

ITA 2393/MUM/2019[2009-10]Status: DisposedITAT Mumbai30 Apr 2024AY 2009-10

Section 132(4)Section 147Section 254(2)Section 9(1)(i)

that the assessee is entitled to treaty benefit under the India-UAE DTAA without appreciating the fact that the assessee had not provided Tax Residency Certificate from UAE Tax Authority? 5. Whether the Ld. CIT(A) has erred in facts and law in holding that there is no conclusive evidence ... evidence of any financial transaction to establish that rendered in India. In page 6 of counter comments, the Assessing Officer mentions about Tax Residency Certificate [applicable section 90(4))). This applies only if it is established that there is income accruing or arising in India and that is a separate

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

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 301/DEL/2023[202-21]Status: DisposedITAT Delhi24 Apr 2024

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. S. Sridhar, Adv. &For Respondent: Sh. Vizay B. Vasanta, CIT DR

Section 143(3)Section 9(1)Section 9(1)(vii)

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

Backbase Europe Bv, Netherlands vs. ACIT Circle Int. Tax. 1(2)(2), New Delhi

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 1573/DEL/2022[2019-20]Status: DisposedITAT Delhi24 Apr 2024AY 2019-20

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. S. Sridhar, Adv. &For Respondent: Sh. Vizay B. Vasanta, CIT DR

Section 143(3)Section 9(1)Section 9(1)(vii)

Backbase Europe Bv, Netherlands vs. ACIT Circle Int. Tax. 1(2)(2), New Delhi

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 1572/DEL/2022[2018-19]Status: DisposedITAT Delhi24 Apr 2024AY 2018-19

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. S. Sridhar, Adv. &For Respondent: Sh. Vizay B. Vasanta, CIT DR

Section 143(3)Section 9(1)Section 9(1)(vii)