“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

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

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

Gate Gourmet Switzerland Gmbh, Switzerland vs. DCIT Circle International Tax 1(3)(1), New Delhi

In the result, the appeal is allowed for statistical purposes

ITA 673/DEL/2023[2014-15]Status: DisposedITAT Delhi15 May 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2014-15

Section 144CSection 144C(13)Section 147Section 148

Officer, the assessee did not comply with various queries made. The Assessing Officer observed that the assessee has not submitted its Tax Residency Certificate (TRC), hence, cannot claim benefit of the treaty provision. He further observed that neither the assessee furnished the underlying contract from which it earned receipts ... draft assessment order, assessee filed objections before learned DRP. In course of proceedings before learned DRP, the assessee furnished fresh evidences such as TRC, no-PE Certificate, contract document etc. The additional evidences furnished before learned DRP were forwarded to the Assessing Officer for factual verification and necessary comments

Thr Infrastructure Pte Ltd, Gurgaon vs. DCIT, Cir.-3(1)(1), Intl Tax, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1915/DEL/2022[201-18]Status: DisposedITAT Delhi12 May 2023

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR

Section 143(3)

denying the beneficial provisions of DTAA between India and Singapore without appreciating that the Appellant has duly furnished a Tax Residency Certificate (‘TRC’) obtained from the Singapore Revenue Authorities evidencing its residential status of Singapore and being entitled to avail the DTAA benefits ... Singapore and TRC issued by the Singapore Tax Authorities is on record. The Hon’ble Supreme Court in the judgment of Vodafone International Holdings B.V. vs. Union of India and Anr., has held that Union of India vs. Azadi Bachao Andolan (supra) is correct law and TRC is sufficient evidence

Murex Southeast Asia Private Limited, Mumbai vs. Deputy Comm. of Income Tax (It) 3(2)(2), Mumbai

In the result, this issue is passed in favour of the assessee

ITA 2338/MUM/2022[2018-19]Status: DisposedITAT Mumbai08 May 2023AY 2018-19

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

Double Taxation Avoidance Agreement between India and obtained from the Singapore ("DTAA" / "Tax Treaty') and holds a valid Tax Residency Certificate (TRC) Authorities in Singapore. Accordingly, assessee is eligible to claim the Tax Treaty benefits which is undisputed. 4. During the year under consideration, the assessee has sub- licensed software

DCIT, New Delhi vs. M/S. Sahara India Power Corporation Ltd., Pune

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 5067/DEL/2013[2005-06]Status: PendingITAT Delhi28 Apr 2023AY 2005-06

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

ITA No. 109/Pun/2007 1 AND ITA.1155/Del/2009 & ITA.5067/Del/2013 AND C. O. No. 55/Del/2014 Sahara India Power Corporation Ltd., Pune IN THE

Sahara India Power Corporation Ltd, Pune vs. DCIT, New Delhi

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 1155/DEL/2009[2004-05]Status: DisposedITAT Delhi28 Apr 2023AY 2004-05

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

ITA No. 109/Pun/2007 1 AND ITA.1155/Del/2009 & ITA.5067/Del/2013 AND C. O. No. 55/Del/2014 Sahara India Power Corporation Ltd., Pune IN THE

Sahara India Power Corporation Ltd., Pune vs. Assistant Commissioner of Income-Tax

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 109/PUN/2007[2003-04]Status: DisposedITAT Delhi28 Apr 2023AY 2003-04

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

ITA No. 109/Pun/2007 1 AND ITA.1155/Del/2009 & ITA.5067/Del/2013 AND C. O. No. 55/Del/2014 Sahara India Power Corporation Ltd., Pune IN THE

Maan Aluminium Ltd., Pithampur vs. ITO (It & Tp), Bhopal

ITA 6/IND/2020[2015-16]Status: DisposedITAT Indore31 Mar 2023AY 2015-16

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Maan Aluminium Ltd. Ito (It & Tp), 427, Orbit Mall, Bhopal बनाम/ 4Th Floor, Ab Road, Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aapcm 0088 C / Tan: Bplm 07361 E Assessee By Shri Sudhir Padliya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.01.2023 Date Of Pronouncement 31.03.2023

Section 195Section 201(1)Section 9Section 90(4)

During first-appeal, Ld. CIT(A) made an initial observation that section 90(4) of the Act requires production of Tax Residency Certificate (TRC) for claiming benefit of DTAA. But the assessee has not produced TRC either before Ld. AO or before Ld. CIT(A); therefore there is no need

Vetco Gray Pte. Ltd., Singapore vs. DCIT, Circle-3(1)(1) Int. Tax., New Delhi

In the result, the appeal is partly allowed

ITA 1799/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Mar 2023AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2018-19

Section 143(3)Section 144C(13)Section 44B

receipts from offshore supply of equipment. Since, the assessee is a tax resident of Singapore and is holding a valid TRC, it is entitled to benefits under India – Singapore DTAA. Article 7 of the treaty provides mechanism for taxability of business profit. For ease of preference Article

Tge Gas Engineering Gmbh, Germany vs. DCIT, Circle Int. Taxation 3(1)(1), Delhi

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

ITA 1958/DEL/2022[2018-19]Status: DisposedITAT Delhi09 Mar 2023AY 2018-19

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat[Assessment Year : 2018-19] Tge Gas Engineering Gmbh, Vs Dcit, Mildred-Scheel-Str., 1 D-53175 Circle-International Bonn, Germany, Germany. Taxation 3(1)(1), Pan-Aadct7387B Delhi. Appellant Respondent Appellant By Shri S.K.Aggarwal, Ca Respondent By Shri Gangadhar Panda, Cit Dr Date Of Hearing 14.12.2022 Date Of Pronouncement 09.03.2023 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee For The Assessment Year 2018- 19 Is Directed Against The Order Of Ld. Cit(A), International Taxation 3(1)(1), Delhi Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (“The Act”) Dated 28.07.2022. The Assessee Has Raised Following Grounds Of Appeal:-

Section 143(3)Section 144CSection 270A

loss or deduction to the assessee merely on the ground that the assessee has not claimed the same in the return of income." TRC ITAT holds when certain exemptions or deductions are Refer pages 629 - Engineering not claimed in return of income, the assessee may make 637 of the Paper ... Maharashtra State Warehousing Corporation v DCIT [TS-327-ITAT- 2019 (PUNE)]; [iii] ITO v Shri Jignesh V. Sheta [ITA no.1143/Ahd/2011 (Ahmedabad Bench)]; [iv] TRC Engineering India Pvt.Ltd. v ITO [TS-596-ITAT-2020 (Bang.)]; and [v] ACIT v Mangalam Timber Products Ltd. [2017] 82 taxmann.com 62 (Cuttack-Trib.). 12. Ld.CIT

Tata Nyk Shipping Pte. Ltd., Singapore vs. CIT International Taxation-3, New Delhi

In the result, the appeal is allowed

ITA 1067/DEL/2022[2016-17]Status: DisposedITAT Delhi09 Mar 2023AY 2016-17

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 2016-17 M/S. Tata Nyk Shipping Pte. Vs. Commissioner Of Income Tax, Ltd., International Taxation-3, 6, Shenton Way, #18-08B, New Delhi Oue Downtown 2, Singapore Pan :Aadct9945P (Appellant) (Respondent)

Section 142(1)Section 263Section 92C

selected for scrutiny. It was further submitted that the assessee, being a tax resident of Singapore having valid Tax Residency Certificate (TRC) issued by the authority in Singapore, the Assessing Officer was justified in accepting assessee’s claim of benefit under Article 8 of India–Singapore DTAA. It was submitted ... resident for the purposes of tax treaty between India – Singapore as it does not satisfy the condition of “liable to tax”. 3. The TRC is not sufficient to establish the tax residency if the substance establishes otherwise. 4. There is no commercial rationale of establishment of assessee company in Singapore

Reverse Age Health Services Pte Ltd, Singapore vs. DCIT, Circle-3(1)(1), International Taxation, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1867/DEL/2022[2018-19]Status: DisposedITAT Delhi17 Feb 2023AY 2018-19

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2018-19 Reverse Age Health Dcit Services Pte Ltd. Vs Circle – 3 (1) (1) 31, Tanglin Road, 03-04, St. International Taxation Regis Residences, New Delhi Singapore- 247912 Pan No.Aaicr9878A (Appellant) (Respondent) Appellant By Sh. Deepak Chopra, Advocate Respondent By Sh. Sanjay Kumar, Sr. Dr Date Of Hearing: 13/02/2023 Date Of Pronouncement: 17/02/2023

Section 143Section 90

present case as the India- Singapore DTAA has a limitation of benefit clause which the petitioner satisfies RESPONDENT- REVENUE CANNOT GO BEHIND THE TRC 74. This Court is in agreement with the argument of learned senior counsel for the petitioner that the entire attempt of the respondent in seeking ... question the TRC is wholly contrary to the Government of India's repeated assurances to foreign investors by way of CBDT Circulars as well as press releases and legislative amendments and decisions of the Courts in Union of India v. Azadi Bachao Andolan (supra) Vodafone International Holdings B.V. (supra), Commissioner

Saif Partners India IV Limited, Delhi vs. ACIT Int. Taxation-3(1)(2), Delhi

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

ITA 1138/DEL/2022[2017-18]Status: DisposedITAT Delhi13 Feb 2023AY 2017-18

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Kanchun Kaushal, FCAFor Respondent: Ms. Meenakshi Singh – CIT-DR

Section 10(34)Section 10(38)Section 142Section 142(1)Section 143(2)Section 143(3)Section 263

contended that the capital gains are not chargeable to tax in India under Article 13(4) of India- Mauritius DTAA' It also submitted a TRC to support its claim. However, AO had not carried out any inquiry to ascertain whether there existed any commercial substance in Mauritius and whether ... assessee company is just a conduit and the real owner is the shareholders/investors who are tax residents of different countries. 3. The TRC is not sufficient to establish the tax residency if the substance establishes otherwise. 4. There exists no commercial substance of the assessee company in Mauritius

The ACIT, Central-1, Indore vs. M/S Prakash Oils Ltd., Dhar

In the result, the above captioned appeals filed by the Revenue as well as the

ITA 235/IND/2021[2011-12]Status: DisposedITAT Indore30 Jan 2023AY 2011-12

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Tulsian, CA &For Respondent: Shri P.K. Mishra, CIT, DR

Section 147

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI

The Addl. CIT Range -1, Indore vs. M/S Prakash Oils Ltd., Dhar

In the result, the above captioned appeals filed by the Revenue as well as the

ITA 227/IND/2021[2015-16]Status: DisposedITAT Indore30 Jan 2023AY 2015-16

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Tulsian, CA &For Respondent: Shri P.K. Mishra, CIT, DR

Section 147

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI

The ACIT, Central-1, Indore vs. M/S Prakash Oils Ltd., Dhar

In the result, the above captioned appeals filed by the Revenue as well as the

ITA 226/IND/2021[2012-2013]Status: DisposedITAT Indore30 Jan 2023AY 2012-2013

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Tulsian, CA &For Respondent: Shri P.K. Mishra, CIT, DR

Section 147

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI

Travelport International Operations Limited, Berkshire vs. ACIT Circle-3(1)(1) International Taxation-3, New Delhi

In the result, the appeals are partly allowed

ITA 1567/DEL/2022[2019-20]Status: DisposedITAT Delhi10 Jan 2023AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey

Section 143(3)Section 144C(13)

case and in law, the Ld. AO and the Ld. DRP have erred in not placing reliance on the. Tax Residency Certificate (`TRC') which is a conclusive proof of the status of residence of the Appellant along with beneficial ownership for availment of India-UK tax treaty benefits and concluding

Travelport International Operations Limited, Berkshire vs. ACIT Circle-3(1)(1), International Taxation-3, New Delhi

In the result, the appeals are partly allowed

ITA 1566/DEL/2022[2018-19]Status: DisposedITAT Delhi10 Jan 2023AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey

Section 143(3)Section 144C(13)

ACIT, International Taxation, Circle 3(1)(2), New Delhi vs. Sabre Decision Technologies International Llc, Usa

In the result, the appeal of the revenue is dismissed

ITA 7354/DEL/2017[2013-14]Status: DisposedITAT Delhi03 Jan 2023AY 2013-14

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR

Section 234ASection 44DSection 9Section 9(1)(vi)

meaning of Section 9 of the I.T. Act, 1961. 12. It was stated that the assessee does not hold a valid Tax Residency Certificate ('TRC') issued by tax authorities in United States of America ('USA') and hence the benefit of the India-USA Double Taxation Avoidance Agreement ('DTAA ... noted that the submissions are required to be examined with the following facts in mind: • the assessee does not have a TRC of the USA • the definitions and the scope of the terms FTS and royalty would not be imported from the DTAA or the treaty with USA and would

Sabre Decision Technologies International Llc, New Delhi vs. ACIT, International Taxation, Circle 3(1)(2), New Delhi

In the result, the appeal of the revenue is dismissed

ITA 5782/DEL/2017[2014-15]Status: DisposedITAT Delhi03 Jan 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR

Section 234ASection 44DSection 9Section 9(1)(vi)

Oxford University Press Ai, Mumbai vs. DCIT International Taxation, Mumbai

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

ITA 2186/MUM/2021[2016-17]Status: DisposedITAT Mumbai13 Dec 2022AY 2016-17

Bench: Shri M. Balaganesh () & Smt Kavitha Rajagopal ()

Section 143(3)Section 194H

nodal point where the books to be sold are distributed to the dealers. The assessee furnished a copy of the Tax Residency Certificate (TRC) duly issued by the HM, Revenue & Customs , UK. The assessee submitted that it being a resident of UK, shall therefore be entitled to be taxed