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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

Parvinder Kaur Sawhney, Gurgaon vs. Pr, CIT, Delhi -12, New Delhi

In the result, assessee’s appeals in ITA No

ITA 626/DEL/2021[2011-12]Status: DisposedITAT Delhi06 Jan 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rajan Vohra, CAFor Respondent: Shri Nikhil Kumar Govila, CIT-DR
Section 133(6)Section 147Section 153Section 234ASection 234B

bench of ITAT Delhi in ITA No. 988/DEL/2024 Goodrich Corporation order dated 22.08.2024 had held as under: “3. The assessee is a non-resident, TRC holder of USA primarily engaged in the business of providing services in the nature of repair & maintenance of aircraft equipment. 4. Before

Sms Group Gmbh (Formerly Sms Siemag Ag), New Delhi vs. ACIT, Circle- 3(1)(2), Intl Taxtion, New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1073/DEL/2014[2005-06]Status: DisposedITAT Delhi06 Jan 2025AY 2005-06

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

uniform. This fact has not been disputed by the Department. The fact that the lessees are incorporated in Ireland and are holding valid TRC is also not in dispute. Referring to the aforesaid decision he submitted that the Coordinate Bench after examining the Terms and Conditions 32 ITA No.994/Del/2025 (A.Y.2022-23

Deputy Commissioner of Income Tax, Chennai vs. Mahindra Holidays and Resorts India Limited, Chennai

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

ITA 1561/CHNY/2024[2016]Status: DisposedITAT Chennai03 Jan 2025

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.1561/Chny/2024 िनधा:रण वष: /Assessment Year: 2016-17 The Dy. Commissioner Of M/S. Mahindra Holidays & Resorts Income Tax, Vs. India Ltd., Mahindra Towers, 2Nd Floor, Large Taxpayer Unit, Circle-1(I/C), Chennai. 17/18, Pattulos Road, Chennai – 600 002. [Pan: Aaacm 6469L]

For Appellant: Shri Vikram VijayaraghavanFor Respondent: Shri Nilay Baran Som, CIT
Section 143(3)

Tribunal in assessee’s own case for A.Y 2008-09 in ITA no 1764/Mds/2011 has allowed the appeal subject to filing copy of TRC of Malaysian entity Heritage Bird and declaration of no PE. 7.2. We have heard the rival submissions, and perused the materials available on record. The issue

K K Spun India Limited, Delhi vs. DCIT Central Circle-2 New Delhi, Jhandewalan Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 2008/DEL/2024[2021-22]Status: DisposedITAT Delhi03 Jan 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

uniform. This fact has not been disputed by the Department. The fact that the lessees are incorporated in Ireland and are holding valid TRC is also not in dispute. Referring to the aforesaid decision he submitted that the Coordinate Bench after examining the Terms and Conditions 32 ITA No.994/Del/2025 (A.Y.2022-23

Sumo Logic, Inc., Usa vs. The Assistant Commissioner of Income Tax, International Taxation, Circle 3(1)(2), Delhi

In the result, appeal of the assessee is partly allowed as indicated above

ITA 3350/DEL/2023[2021-22]Status: DisposedITAT Delhi27 Dec 2024AY 2021-22

Bench: Shri Saktijit Dey & Shri S. Rifaur Rahman(Assessment Year : 2021-22 Sumo Logic, Inc. Vs. Acit, Circle Int. Tax 3(1)(2), 3Rd Floor, 305 Main Street, Delhi. Redwood City, California, Foreign, United States. C/O Deloitte Haskins & Sells Llp, Tower-B, 7Th Floor, Building 10, Dlf Cyber City Complex, Phase-Ii, Gurgaon-122002. (Pan: Abecs 9368 P) (Appellant) (Respondent) Assessee By : Shri Sachit Jolly, Adv. & Shri Aditya Rathore, Adv. Revenue By : Shri Vijay B Vasanta, Cit Dr Date Of Hearing : 03.10.2024 Date Of Order : 27.12.2024 O R D E R Per S. Rifaur Rahman, Am : 1. The Captioned Appeal Preferred By The Assessee Is Directed Against The Assessment Order Dated 28.09.2023 Passed By The Learned Assistant Commissioner

For Appellant: Shri Sachit Jolly, Adv. &For Respondent: Shri Vijay B Vasanta, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)

further observed that there is no evidence to show that the relevant income was offered to tax anywhere outside India. He also rejected TRC certificate submitted by the assessee and proceeded to treat the income derived by the assessee in India as taxable in India as FTS. After careful consideration ... mutandis to ITA No. 3646/Del/2023 as well.” 12. The above decision squarely applies to assessee’s facts. We observe that the assessee has submitted TRC and also offered income generated in India in the resident country and offered the same as income and it does not make any difference whether

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)

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 but before also

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)

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 but before also

Prathima Infrastructure Limited, Hyderabad vs. ACIT., Central Circle - 2(4), Hyderabad

In the result, the appeal filed by the assessee is allowed

ITA 451/HYD/2024[2017-18]Status: DisposedITAT Hyderabad27 Nov 2024AY 2017-18

Bench: Shri Manjunatha G. Hon’Ble & Shri K. Narasimha Chary, Hon’Bleassessment Year – 2017-18 Prathima Infrastructure Limited, Vs. The Assistant Commissioner Of Income Tax, Filmnagar, Central Circle – 2(4), Hyderabad. Hyderabad. Pan : Aabcp2098P. (Respondent) (Appellant) Assessee By: Shri K.C.Devdas, Ca Revenue By: Shri B. Bala Krishna, Cit-Dr Date Of Hearing: 10.10.2024 Date Of Pronouncement: 27.11.2024

For Appellant: Shri K.C.Devdas, CAFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 80I

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI MANJUNATHA G

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)

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 outside ... addition of Rs.21,20,960/- claimed as exempt under Article 15(1) of the India Indonesia DTAA, is unwarranted; e) the failure to produce TRC should not be invalidate the exemption since substantive compliance was achieved by proving the employment and residential details in India; f) further, the addition

Rockwell Collins, Inc., United States of America vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Delhi

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

ITA 2410/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Nov 2024AY 2020-21

Bench: Shri M. Balaganesh & Shri Anubhav Sharmarockwell Collins Vs. Dcit, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) Pan:Aajcr7985R Rockwell Collins Inc, Vs. Dcit, 400, Collins Rd Ne, Circle-3(1)(1), Cedar Rapids, Ia 52498, Delhi United States Of America, Usa,52498 (Appellant) (Respondent) Pan:Aajcr7883E

For Appellant: Shri Rajan Vora, CAFor Respondent: Ms. C. Chandra Kanta, CIT DR
Section 9(1)(vii)

relevant operative portion of the said order is reproduced hereinunder:- “Repairs and Maintenance Services-FTS or not 3. The assessee is a non-resident, TRC holder of USA primarily engaged in the business of providing services in the nature of repair & maintenance of aircraft equipment. 4. Before

Rockwell Collins Southeast Asia Pte Ltd, Singapore vs. Deputy Commissioner of Income Tax, Circle 3(1)(1), Civic Centre, Delhi

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

ITA 2409/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Nov 2024AY 2020-21

Bench: Shri M. Balaganesh & Shri Anubhav Sharmarockwell Collins Vs. Dcit, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) Pan:Aajcr7985R Rockwell Collins Inc, Vs. Dcit, 400, Collins Rd Ne, Circle-3(1)(1), Cedar Rapids, Ia 52498, Delhi United States Of America, Usa,52498 (Appellant) (Respondent) Pan:Aajcr7883E

For Appellant: Shri Rajan Vora, CAFor Respondent: Ms. C. Chandra Kanta, CIT DR
Section 9(1)(vii)

relevant operative portion of the said order is reproduced hereinunder:- “Repairs and Maintenance Services-FTS or not 3. The assessee is a non-resident, TRC holder of USA primarily engaged in the business of providing services in the nature of repair & maintenance of aircraft equipment. 4. Before

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

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 under section

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

presence in India, hence, it does not require any approval/ permission from RBI/SEBI/Other Regulatory to operate in India. 7. Copy of Tax Residency certificate ('TRC') Copy of TRC for year 2018 and 2019 are enclosed as Annexure 5. 8. Submit copy of all the contract agreements and other agreements signed ... wish to submit that MMA is a taxable unit as per the local laws of Singapore and holds a valid Tax Residency Certificate (TRC) issued by the Singapore Revenue Authorities. A copy of TRC was submitted by MMA as a part of submission dated 24 July 2021. Accordingly

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

आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON

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

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 benefits ... under India – Austria DTAA. He submitted, in assessment year 2021-22, the Assessing Officer has denied treaty benefits to the assessee going beyond the TRC, relying upon two decisions of the Authority for Advance Ruling (AAR), which have subsequently been reversed by the Hon’ble High Courts. Thus, he submitted

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

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 benefits ... under India – Austria DTAA. He submitted, in assessment year 2021-22, the Assessing Officer has denied treaty benefits to the assessee going beyond the TRC, relying upon two decisions of the Authority for Advance Ruling (AAR), which have subsequently been reversed by the Hon’ble High Courts. Thus, he submitted

Chambal Fertilisers and Chemicals Limited, Kota Gadepan vs. Principal Commissioner of Income Tax, Savina-Udaipur

ITA 694/JPR/2024[2018-19]Status: DisposedITAT Jaipur25 Oct 2024AY 2018-19
For Appellant: Shri Sanjay Jhanwar, Adv. & Shri Mukesh SoniFor Respondent: Shri Arvind Kumar, CIT
Section 115BSection 142(1)Section 143(2)Section 143(3)Section 194ASection 195Section 263Section 90

आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक

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

ITA 2722/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Oct 2024AY 2018-19

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

For Appellant: Shri Kanchan Kaushal, AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 234BSection 234CSection 90(2)

denying the benefits of Article 13(4) of the India Mauritius Treaty by observing as under:- M/s. OHM Juniper Longterm Fund Ltd “A. TRC is not a sufficient evidence to establish Tax residency in Mauritius. B. Control and management examination indicate that important decision like investment and sale of shares ... 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 on year

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

The appeal of the assessee is allowed

ITA 2360/DEL/2022[2015-16]Status: DisposedITAT Delhi05 Sept 2024AY 2015-16

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:

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri VishalFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 115ASection 148Section 234BSection 234c

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 has also maintained ... show that it has been issued in terms of these instructions. We consider it appropriate to reproduce the language used in the TRC dated 30.03.2015 available at page 14 of the paper book which is as follows:- “I certify that, to the best of our knowledge, the above-named Limited

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

The appeal of the assessee is allowed

ITA 2359/DEL/2022[2014-15]Status: DisposedITAT Delhi05 Sept 2024AY 2014-15

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:

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri VishalFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 115ASection 148Section 234BSection 234c

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 has also maintained ... show that it has been issued in terms of these instructions. We consider it appropriate to reproduce the language used in the TRC dated 30.03.2015 available at page 14 of the paper book which is as follows:- “I certify that, to the best of our knowledge, the above-named Limited