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“TRC”

International TaxSection 90(4)Section 90(4)456 judgments

The decision most relied on for TRC is India Vs. Azadi Bachao Andolan 263 ITR 706 (SC); and Vodafone International Holdings B.V v. Union of India (341 ITR 1), cited in 295 judgments on BharatTax.

Leading authorities on TRC

India Vs. Azadi Bachao Andolan 263 ITR 706 (SC); and Vodafone International Holdings B.V v. Union of India
341 ITR 1 · 2012 · Supreme Court
295
citing judgments

Legitimate tax planning is permissible, allowing taxpayers to arrange their affairs to minimize tax liabilities while respecting the "look at test" for transaction genuineness and the separate entity principle in corporate taxation. The source of funds for treaty-beneficial structures does not automatically invalidate the transaction.

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.

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.

SMS Concast AG v. DDIT, 110 ITR (T) 138 (Delhi-Trib)
157 Taxmann.com 64 · 2023 · Reported
13
citing judgments

Receipts for offshore designing and engineering services are not taxable in India if there is no permanent establishment (PE) in India. A payer withholding tax does not automatically make the receipts taxable in India.

Judgments citing TRC

Shri Ram Krupa Medicare Pvt. Ltd., Vadodara vs. The Dy.CIT, Circle-2(1)(1), Vadodara

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

ITA 315/AHD/2026[2021-22]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2021-22

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Years: 2021-22

Section 154Section 154(3)Section 195Section 200ASection 90Section 90(4)

failed to appreciate that the non-resident shareholders had duly furnished valid Tax Residency Certificate (TRC) and Form No. 10F and thereby fully complying with the conditions laid down under Section 90(4) and 90(5) of the Act and hence entitled to the benefits of the applicable DTAA

Philips India Limited, Kolkata vs. A.C.I.T., Circle - 11(1), Kolkata

ITA 1783/KOL/2024[2015-2016]Status: DisposedITAT Kolkata20 Mar 2026AY 2015-2016

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115Section 244ASection 250

healthy living and prevention, to diagnosis, treatment and home care. Philips Netherlands is a tax resident of Netherlands holding a valid Tax Residency Certificate ('TRC

Philips India Limited, Kolkata vs. A.C.I.T., Circle - 11(1), Kolkata

In the result, the appeals filed by the assessee for all the assessment years i

ITA 1782/KOL/2024[2014-2015]Status: DisposedITAT Kolkata20 Mar 2026AY 2014-2015

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115Section 237Section 244ASection 250

healthy living and prevention, to diagnosis, treatment and home care. Philips Netherlands is a tax resident of Netherlands holding a valid Tax Residency Certificate ('TRC") issued by the Netherlands authorities. During the FY 2007-08, Philips Netherlands held 96.46% equity shares of the assessee. Furthermore, during the year under consideration

Philips India Limited, Kolkata vs. A.C.I.T., Circle - 11(1), Kolkata

In the result, the appeals filed by the assessee for all the assessment years i

ITA 1781/KOL/2024[2013-2014]Status: DisposedITAT Kolkata20 Mar 2026AY 2013-2014

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115Section 237Section 244ASection 250

healthy living and prevention, to diagnosis, treatment and home care. Philips Netherlands is a tax resident of Netherlands holding a valid Tax Residency Certificate ('TRC") issued by the Netherlands authorities. During the FY 2007-08, Philips Netherlands held 96.46% equity shares of the assessee. Furthermore, during the year under consideration

Philips India Limited, Kolkata vs. A.C.I.T., Circle - 11(1), Kolkata

In the result, the appeals filed by the assessee for all the assessment years i

ITA 1780/KOL/2024[2012-2013]Status: DisposedITAT Kolkata20 Mar 2026AY 2012-2013

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115Section 237Section 244ASection 250

healthy living and prevention, to diagnosis, treatment and home care. Philips Netherlands is a tax resident of Netherlands holding a valid Tax Residency Certificate ('TRC") issued by the Netherlands authorities. During the FY 2007-08, Philips Netherlands held 96.46% equity shares of the assessee. Furthermore, during the year under consideration

Philips India Limited, Kolkata vs. A.C.I.T., Circle - 11(1), Kolkata

In the result, the appeals filed by the assessee for all the

ITA 1779/KOL/2024[2011-2012]Status: DisposedITAT Kolkata20 Mar 2026AY 2011-2012

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115Section 237Section 244ASection 250

healthy living and prevention, to diagnosis, treatment and home care. Philips Netherlands is a tax resident of Netherlands holding a valid Tax Residency Certificate ('TRC") issued by the Netherlands authorities. During the FY 2007-08, Philips Netherlands held 96.46% equity shares of the assessee. Furthermore, during the year under consideration

Philips India Ltd., Kolkata vs. A.C.I.T., Circle - 11(1), Kolkata

ITA 1778/KOL/2024[2010-2011]Status: DisposedITAT Kolkata20 Mar 2026AY 2010-2011

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115Section 244ASection 250

healthy living and prevention, to diagnosis, treatment and home care. Philips Netherlands is a tax resident of Netherlands holding a valid Tax Residency Certificate ('TRC

Philips India Limited, Kolkata vs. A.C.I.T., Circle - 11(1), Kolkata

In the result, the appeals filed by the assessee for all the assessment years i

ITA 1777/KOL/2024[2009-2010]Status: DisposedITAT Kolkata20 Mar 2026AY 2009-2010

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115Section 237Section 244ASection 250

healthy living and prevention, to diagnosis, treatment and home care. Philips Netherlands is a tax resident of Netherlands holding a valid Tax Residency Certificate ('TRC") issued by the Netherlands authorities. During the FY 2007-08, Philips Netherlands held 96.46% equity shares of the assessee. Furthermore, during the year under consideration

Philips India Limited, Kolkata vs. A.C.I.T., Circle - 11(1), Kolkata

In the result, the appeals filed by the assessee for all the

ITA 1776/KOL/2024[2008-2009]Status: DisposedITAT Kolkata20 Mar 2026AY 2008-2009

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115Section 237Section 244ASection 250

healthy living and prevention, to diagnosis, treatment and home care. Philips Netherlands is a tax resident of Netherlands holding a valid Tax Residency Certificate ('TRC") issued by the Netherlands authorities. During the FY 2007-08, Philips Netherlands held 96.46% equity shares of the assessee. Furthermore, during the year under consideration

Sercel Sa, Dehradun vs. DCIT, Circle-2, Ddn, Dehradun

In the result, the appeal of the assessee is allowed

ITA 59/DDN/2023[2020-21]Status: DisposedITAT Dehradun13 Mar 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 142(1)Section 143(3)Section 195Section 44BSection 9(1)(i)

equipment required for hydrocarbon exploration in land, transition zone, ocean-bottom cable, marine, and downhole environments. The assessee is submitted its Tax Residency Certificate (TRC) issued by the Government of France for the year 2020 & 2021. During the year under consideration, the assessee was engaged in executing supply and installation ... past several years and it is also a fact 6 on record that it is a tax resident of France, and the relevant TRC for the year under consideration was duly filed by the assessee. The fact is that the assessee has supplied various machineries relating to seismic equipment

Ge Engine Services Llc, United States of America vs. Assistant Commissioner of Income Tax, New Delhi

ITA 3700/DEL/2023[AY 2021-22]Status: DisposedITAT Delhi11 Mar 2026

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 9(1)

Appellant is thus taxed in the hands of its sole member i.e. General Electric Company. A copy of the Tax Residency Certificate (TRC) is attached at Page No 24-25 of the Paper Book. 14.4 It may be relevant to highlight that the US Revenue Department has certified that ... that the any taxes liable to be paid on the income earned by the Appellant will be paid by the U.S. corporation (copies of TRC for the year under consideration are placed at Page no. 24-25 of the Paperbook). It is respectfully submitted that the interpretation proposed

Plascom Industries LLP, Kolkata vs. The Income Tax Officer, Ward-1(3), Guwahati

In the result, appeal of the assessee is allowed

ITA 280/GTY/2025[2023-24]Status: DisposedITAT Guwahati02 Mar 2026AY 2023-24

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI LAXMI PRASAD SAHU (Accountant Member)

For Appellant: S.M. Surana, AdvocateFor Respondent: Sanjay Jha, JCIT
Section 133(6)Section 142(1)Section 250Section 801ESection 801E(3)Section 801E(4)Section 801E(5)Section 801E(6)Section 80I

IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH”, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI LAXMI

Shilpi Modi, Kolkata vs. DCIT, Central Circle 3(2), Kolkata

Appeals of the assessee are allowed

ITA 1965/KOL/2025[2022-2023]Status: DisposedITAT Kolkata17 Feb 2026AY 2022-2023
Section 143(3)Section 263Section 54

fact that the "LINKED IN" being non- resident had furnished the necessary documents in ITAT NO. 211 OF 2022 REPORTABLE the such as TRC under Section 90(4) of the Act read with Rule 21 AB of the Rules and no PE certificate etc. only in the assessment year under

Ravi Modi, Kolkata vs. DCIT, Central Circle 3(2), Kolkata

Appeals of the assessee are allowed

ITA 1964/KOL/2025[2022-2023]Status: DisposedITAT Kolkata17 Feb 2026AY 2022-2023
Section 143(3)Section 263Section 54

fact that the "LINKED IN" being non- resident had furnished the necessary documents in ITAT NO. 211 OF 2022 REPORTABLE the such as TRC under Section 90(4) of the Act read with Rule 21 AB of the Rules and no PE certificate etc. only in the assessment year under

DCIT (International Taxation)-2, Hyderabad vs. Thogarchedu Subha Sri, Hyderabad

The appeal of the Revenue is dismissed

ITA 1058/HYD/2025[2023-24]Status: DisposedITAT Hyderabad11 Feb 2026AY 2023-24

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri BG Reddy, Advocate
Section 115A(1)(a)Section 143(1)Section 154Section 90(4)Section 90(5)

order dated 01.08.2024. Thereafter, the assessee filed another rectification application on 29.08.2024 with the CPC, along with Form No.10F and the Tax Residency Certificate (“TRC”). The second rectification application was also rejected by CPC vide order dated 24.12.2024. 4. Aggrieved with the order of the CPC, the assessee preferred ... allowed the appeal and directed the Ld. AO to grant relief to the assessee after verification of Form No.10F and the TRC and recompute the tax liability accordingly after providing an opportunity of being heard to the assessee. 5. Aggrieved by the order of the Ld. CIT(A), the Revenue

Asstt. Commisssioner of Income Tax (It) -3(1)(2), Mumbai vs. Kuwait Investment Authority, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 5351/MUM/2025[2023-24]Status: DisposedITAT Mumbai30 Jan 2026AY 2023-24

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Farrokh Irani, Sr. AdvFor Respondent: Mr. Krishna Kumar, Sr. DR

Tribunal’s orders. The relevant finding of ld CIT(A) is reproduced as under: 8.10 Thus, considering the totality of the facts, the TRC placed on the record by the appellant and ITAT's decision in appellant's own case determining its status as a Corporate Entity, the AO/CPC

Hareon Solar Singapore Private Limited, Singapore vs. DCIT Int. Taxation Circle-2(1)(1), New Delhi

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

ITA 2226/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21
Section 112Section 143(3)Section 144C(5)

Bench that the assessee is a Private Limited Company incorporated under the laws of Singapore in 2015, and is tax resident of Singapore holding TRC issued by Singapore Revenue Authorities. It was submitted that the assessee is engaged in making investments in Renewal Energy Sector. It was submitted that ... Treaty benefit should be extended to the capital gain arising from sale of aforesaid equity shares and CCDs. It was also submitted that TRC was duly submitted which is placed at pages 177 and 178 of the paper book. Our attention was drawn to page 335-428 of the paper

Fort Canning Credit Investments Pte. Ltd., Singapore vs. Assistant Commissioner of Income-Tax (International Taxation) - 2(3)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 2104/MUM/2025[2022-23]Status: DisposedITAT Mumbai27 Jan 2026AY 2022-23

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2022-23 Fort Canning Investments Assistant Commissioner Of Pte. Ltd. Income-Tax (International 260 Orchard Road, #14-02 Taxation) - 2(3)(1) Vs. The Heeren, Singapore, Mumbai Singapore – 238855 (Pan: Aaccf9284G) (Appellant) (Respondent) Assessment Year: 2022-23 Fort Canning Credit Assistant Commissioner Of Investments Pte. Ltd. Income-Tax (International 260 Orchard Road #14-02 Taxation) - 2(3)(1) Vs. The Heeren, Singapore, Mumbai Singapore – 238855 (Pan: Aadcf7866R) (Appellant) (Respondent) Present For: Assessee : Shri Dhanesh Bafna, Ms. Priyanka Agarwala, Ms.Hirali Desai, Ms. Nidhi Agarwal & Shri Yogesh Malpani, Cas Revenue : Shri Satya Pal Kumar, Cit Dr & Shri Krishna Kumar, Sr. Dr Date Of Hearing : 29.10.2025 Date Of Pronouncement : 27.01.2026 Fort Canning Investments Pte. Ltd. & Fort Canning Credit Investments Pte. Ltd. Ay 2022-23

For Appellant: Shri Dhanesh BafnaFor Respondent: Shri Satya Pal Kumar, CIT DR and Shri Krishna Kumar, Sr. DR
Section 143(3)Section 144C(13)Section 144C(5)Section 234BSection 270A

other assessee. 4. Brief facts of the case are that assessee is a tax resident of Singapore and holds a valid Tax Residency Certificate (TRC) issued by the Tax Authority in Singapore covering the period under consideration. It is registered with Securities and Exchange Board of India (SEBI

Fort Canning Investments Pte. Ltd., Singapore vs. Assistant Commissioner of Income-Tax (International Taxation) - 2(3)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 2103/MUM/2025[2022-23]Status: DisposedITAT Mumbai27 Jan 2026AY 2022-23

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2022-23 Fort Canning Investments Assistant Commissioner Of Pte. Ltd. Income-Tax (International 260 Orchard Road, #14-02 Taxation) - 2(3)(1) Vs. The Heeren, Singapore, Mumbai Singapore – 238855 (Pan: Aaccf9284G) (Appellant) (Respondent) Assessment Year: 2022-23 Fort Canning Credit Assistant Commissioner Of Investments Pte. Ltd. Income-Tax (International 260 Orchard Road #14-02 Taxation) - 2(3)(1) Vs. The Heeren, Singapore, Mumbai Singapore – 238855 (Pan: Aadcf7866R) (Appellant) (Respondent) Present For: Assessee : Shri Dhanesh Bafna, Ms. Priyanka Agarwala, Ms.Hirali Desai, Ms. Nidhi Agarwal & Shri Yogesh Malpani, Cas Revenue : Shri Satya Pal Kumar, Cit Dr & Shri Krishna Kumar, Sr. Dr Date Of Hearing : 29.10.2025 Date Of Pronouncement : 27.01.2026 Fort Canning Investments Pte. Ltd. & Fort Canning Credit Investments Pte. Ltd. Ay 2022-23

For Appellant: Shri Dhanesh BafnaFor Respondent: Shri Satya Pal Kumar, CIT DR and Shri Krishna Kumar, Sr. DR
Section 143(3)Section 144C(13)Section 144C(5)Section 234BSection 270A

other assessee. 4. Brief facts of the case are that assessee is a tax resident of Singapore and holds a valid Tax Residency Certificate (TRC) issued by the Tax Authority in Singapore covering the period under consideration. It is registered with Securities and Exchange Board of India (SEBI

Assistant Commissioner of Income Tax, Corporate Circle1(1), Chennai vs. M S. Joyson Anand Abhishek Saftey Systems Pvt Ltd, Kancheepuram

In the result, the appeal filed by the Revenue is dismissed

ITA 2121/CHNY/2024[2009-10]Status: DisposedITAT Chennai16 Jan 2026AY 2009-10

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Vikram VijayaraghavanFor Respondent: Mr. Krishna Murthy AT, JCIT

आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार िग"र