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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

Asstt. Commissioner of Income Tax It 3.1.2, Kautilya Bhawan, Mumbai vs. Kuwait Investment Authority, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 4207/MUM/2025[2020-21]Status: DisposedITAT Mumbai26 Aug 2025AY 2020-21

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Shri Farookh V. Irani, AdvocateFor Respondent: Shri Krishna Kumar, Sr. DR
Section 115ASection 143(3)

Kuwait for the purpose of managing investment of Government of the State of Kuwait. It has been claimed that the Tax Residency Certificate (TRC) issued by Ministry of Finance, Kuwait, has also certified that the appellant company is a resident of the State of Kuwait and Government Corporate Body

Neha Diwan, Hindmotor vs. ITO Ward - 23(1), Hooghly

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

ITA 630/KOL/2025[2016-17]Status: DisposedITAT Kolkata25 Aug 2025AY 2016-17

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115BSection 144BSection 147Section 148Section 250Section 68

Joseph Jacob vs. Agrl. ITO & Anr. (1991) 190 ITR 464 (Ker) iii. Malayil Mills vs. State of Kerala - (TRC Nos. 15 and 69 of 1991) 6. As regards section 68 of the Act, the assessee in para 11 has submitted that as per section 68 of the Act, where

Jaldhi Overseas Pte. Ltd., Singapore vs. ACIT/DCIT, International Taxation-1(2), Chennai

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

ITA 366/CHNY/2025[2022-23]Status: DisposedITAT Chennai19 Aug 2025AY 2022-23

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.366/Chny/2025 िनधा"रण वष"/Assessment Year: 2022-23 V. Jaldhi Overseas Pte. Ltd., The Assistant Commissioner Of #25-60, Tong Eng Building, 101, Cecil Income Tax, International Street, Singapore 069533. Taxation, Dcit, Intl. Tax 1(2), C/O. Bothra Shipping Services Private Chennai. Limited, Vasundhara, 9Th Floor, Unit-A, 2/7 Sarat Bose Road, L.R. Sarani S.O., Kalkata, West Bengal 700 020. [Pan: Aadcj0165F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Ashik Shah, C.A. ""थ" की ओर से /Respondent By : Ms. E. Pavuna Sundari, Cit सुनवाईकीतारीख/Date Of Hearing : 13.08.2025 घोषणाकीतारीख /Date Of Pronouncement : 19.08.2025 आदेश / O R D E R Per Manu Kumar Giri, Jm:

For Appellant: Shri Ashik Shah, C.AFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 143(2)Section 143(3)Section 144C(1)Section 144C(13)Section 153Section 44B

assessee in the light of DIT relief certificate issued by the Department for the subject assessment year, where the AO after considering the TRC and supporting documents issued DIT Relief Certificate dated 25-6-2014 and 14-8-2014 by holding that Article 8 of India-Singapore DTAA is applicable

Tfdac Ireland II Limited, Ireland vs. Deputy Commissioner of Income Tax International Tax Circle 4(1)(2) Mumbai, Mumbai

ITA 1198/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23
Section 143(3)Section 144C(13)Section 144C(5)

were executed on 1 February 2019, prior to the introduction of the MLI. (b) The assessee holds a valid Tax Residency Certificate (“TRC”) issued by the Irish Tax Authorities. (c) The India–Ireland DTAA was entered into “for promotion of trade between India and Ireland”, and aircraft leasing ... object and purpose. 57. One very important fact which has been argued before us is that once the Irish Tax Authorities have issued a TRC to the assessee, it is not open for the Indian tax authorities to question the residency or the applicability of provisions of Articles

Dae(Sy22) Leasing (Ireland)41, Designated Activity Company, Mumbai vs. Assistant Commissioner of Income Tax International Taxation Circle 2(1)(2), Mumbai

ITA 1157/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 143(3)Section 144C(13)Section 144C(5)

were executed on 1 February 2019, prior to the introduction of the MLI. (b) The assessee holds a valid Tax Residency Certificate (“TRC”) issued by the Irish Tax Authorities. (c) The India–Ireland DTAA was entered into “for promotion of trade between India and Ireland”, and aircraft leasing ... object and purpose. 57. One very important fact which has been argued before us is that once the Irish Tax Authorities have issued a TRC to the assessee, it is not open for the Indian tax authorities to question the residency or the applicability of provisions of Articles

Dae (Sabs) Leasing Ireland 43 Designated Activity Company, Mumbai vs. Assistant Commissioner of Income Tax Int Tax.Circle 2(1)(2), Mumbai

In the result, appeals of the assessees are allowed and

ITA 1156/MUM/2025[2022-22]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-22
Section 143(3)Section 144C(13)Section 144C(5)

were executed on 1 February 2019, prior to the introduction of the MLI. (b) The assessee holds a valid Tax Residency Certificate (“TRC”) issued by the Irish Tax Authorities. (c) The India–Ireland DTAA was entered into “for promotion of trade between India and Ireland”, and aircraft leasing ... object and purpose. 57. One very important fact which has been argued before us is that once the Irish Tax Authorities have issued a TRC to the assessee, it is not open for the Indian tax authorities to question the residency or the applicability of provisions of Articles

Dae (Sabs) 10296 Ireland Designated Activity Company, Mumbai vs. Assistant Commissioner of Income Tax (Int Taxation), Cirlce 2(1)(2), Mumbai

In the result, appeals of the assessees are allowed and

ITA 1155/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23
Section 143(3)Section 144C(13)Section 144C(5)

were executed on 1 February 2019, prior to the introduction of the MLI. (b) The assessee holds a valid Tax Residency Certificate (“TRC”) issued by the Irish Tax Authorities. (c) The India–Ireland DTAA was entered into “for promotion of trade between India and Ireland”, and aircraft leasing ... object and purpose. 57. One very important fact which has been argued before us is that once the Irish Tax Authorities have issued a TRC to the assessee, it is not open for the Indian tax authorities to question the residency or the applicability of provisions of Articles

Sky High Xliii Leasing Company Limited, Ireland vs. Assistant Commissioner of Income Tax Int Tax Circle 4 (2) (1) Mumbai, Mumbai

ITA 1122/MUM/2025[2022-2023]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-2023
Section 143(3)Section 144C(13)Section 144C(5)

February 2019, prior to the introduction of the MLI. 15 ITA No.1198/Mum/2025 and others (b) The assessee holds a valid Tax Residency Certificate (“TRC”) issued by the Irish Tax Authorities. (c) The India–Ireland DTAA was entered into “for promotion of trade between India and Ireland”, and aircraft leasing ... object and purpose. 57. One very important fact which has been argued before us is that once the Irish Tax Authorities have issued a TRC to the assessee, it is not open for the Indian tax authorities to question the residency or the applicability of provisions of Articles

Ortus Aircraft Lease 5( Dublin) Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 3(2)(2) International Taxation, Mumbai

ITA 1108/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23

were executed on 1 February 2019, prior to the introduction of the MLI. (b) The assessee holds a valid Tax Residency Certificate (“TRC”) issued by the Irish Tax Authorities. (c) The India–Ireland DTAA was entered into “for promotion of trade between India and Ireland”, and aircraft leasing ... object and purpose. 57. One very important fact which has been argued before us is that once the Irish Tax Authorities have issued a TRC to the assessee, it is not open for the Indian tax authorities to question the residency or the applicability of provisions of Articles

Ortus Aircraft Lease 6(Dublin) Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 3(2)(2) International Taxation, Mumbai

ITA 1106/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 143(3)Section 144C(13)Section 144C(5)

were executed on 1 February 2019, prior to the introduction of the MLI. (b) The assessee holds a valid Tax Residency Certificate (“TRC”) issued by the Irish Tax Authorities. (c) The India–Ireland DTAA was entered into “for promotion of trade between India and Ireland”, and aircraft leasing ... object and purpose. 57. One very important fact which has been argued before us is that once the Irish Tax Authorities have issued a TRC to the assessee, it is not open for the Indian tax authorities to question the residency or the applicability of provisions of Articles

Mariana Express Lines Ptd. Ltd., Chennai vs. DCIT, Intl Taxation-1(2), Chennai

Appeal of the assessee is allowed

ITA 557/CHNY/2025[2022-23]Status: DisposedITAT Chennai25 Jul 2025AY 2022-23

Bench: Shri George George K & Ms Padmavathy S, Am

For Appellant: Mr. Percy PardiwallaFor Respondent: Ms. E. Pavuna Sundari, Sr. DR
Section 13FSection 143(3)Section 44B

assessee in the light of DIT relief certificate issued by the Department for the subject assessment year, where the AO after considering the TRC and supporting Mariana Express Lines Pte. Ltd. documents issued DIT Relief Certificate dated 25-6-2014 and 14-8-2014 by holding that Article

Satbichar Distributors Private Limited, Kanpur vs. ITO, Ward 3(1), Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 448/KOL/2025[2013-14]Status: DisposedITAT Kolkata24 Jul 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 147Section 250

आयकर अपीलीय अधिकरण कोलकाता 'डी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA श्री संजय

Ambuja Realty Development Ltd., Kolkata vs. DCIT, Circle 13(1), Kolkata

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 992/KOL/2025[2014-2015]Status: DisposedITAT Kolkata15 Jul 2025AY 2014-2015

Bench: The Itat. The Delay Has Been Requested To Be Condoned As Under:

Section 154Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH”, KOLKATA SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER

Shri Pachamuthu Ravi, Chennai vs. DCIT, Circle-1(3), Chennai

ITA 2346/CHNY/2024[2014-15]Status: DisposedITAT Chennai15 Jul 2025AY 2014-15
Section 143(2)Section 143(3)Section 147Section 148Section 148(1)Section 2(22)(e)

Audit party while they were reviewing the cases of M/s.TRP Properties and Investments P Ltd.,(TRPPIPL) as well as M/s. The Royal Café (TRC). Then only it came to the notice of the AO that the loan amount of Rs.9 crores was paid by M/s. TRP Properties

Silverplass Holdings Ltd., Mumbai vs. ACIT, Circle- 3(1)(2), International Taxation, New Delhi

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

ITA 7396/DEL/2018[2015-16]Status: DisposedITAT Delhi08 Jul 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Nikhil Kumar Govila, CIT- DR
Section 115ASection 143(3)Section 144C(1)Section 271(1)(c)Section 92A(2)(b)

assessee is the beneficial owner of interest income. The Ld. AO failed to consider the assessee's contention that it holds the valid TRC issued by tax authorities in Cyprus and is the beneficial owner of interest income 2:3 The learned AO has erred in considering that the assessee

Sivakarthick Raman, Madurai vs. The Assistant Commissioner of Income Tax, International Taxation, Circle Madurai

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 281/CHNY/2025[2022-23]Status: DisposedITAT Chennai07 Jul 2025AY 2022-23

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:281/Chny/2025 िनधा"रण वष" / Assessment Year: 2022-23 Sivakarthick Raman, The Assistant Commissioner Of 5/200, 2Nd Street, Alagupillai Nagar, Vs. Income Tax, T.Pudukudi, International Taxation Circle, Achampathu, Madurai. Madurai – 625 019. [Pan: Ajnpr-3214-R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. Preeti Goel, Advocate ""थ" की ओर से/Respondent By : Ms. Anitha, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 21.04.2025 घोषणा की तारीख/Date Of Pronouncement : 07.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

For Appellant: Ms. Preeti Goel, AdvocateFor Respondent: Ms. Anitha, Addl. C.I.T
Section 143(3)Section 144C(13)Section 15Section 15(1)(a)Section 234BSection 234DSection 5(2)Section 5(2)(a)Section 9(1)(ii)Section 90

Further, the following judicial precedents support the China sufficiency of alternate evidence furnished in support of Residency in China in absence of the TRC: :-12-: ITA. No.:281/Chny/2025 (i). Bangalore ITAT in the case of Maya C Nair Vs. Income Tax Officer [ITA No.2407/Bang/2018] pronounced on 31 October ... held as follows: “...Further, in the decision cited by the learned Departmental Representative (supra), the Tribunal had held that absence of TRC cannot be a ground for denying the benefit of DTAA. It has only held that the assessee should furnish evidence for the claim of exemption. In the case

DCIT(It)-3(2)(2), Mumbai vs. Murex Southeast Asia Private Limited, Singapore

The appeal of the Revenue is dismissed

ITA 1453/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Jun 2025AY 2014-15

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

Section 250Section 271(1)(c)

providing related maintenance other support and training services with respective such software sub-licensed by its. The assessee holds valid Tax Residency Certificate (TRC) obtained from the authorities in Singapore. During the year under consideration the assessee had receipts to the tune of Rs.31,33,15,305/- from sub- licensing

Mr. 3 Sigma Global Fund, Mumbai vs. Assistant Commissioner of Income Tax Int Tax Circle 4(2)(1), Mumbai

Accordingly we hold that the gain arising from the transfer of Derivatives cannot be taxed in India and the addition made in this regard stands deleted. Ground No. 1 raised by the assessee is hereb...

ITA 1130/MUM/2025[2022-23]Status: DisposedITAT Mumbai30 Jun 2025AY 2022-23

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Bhaumik Goda, ARFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)

does not meet the standard for rejection of Treaty benefits. Panel is in complete agreement with the Assessing Officer that the Tax Residence Certificate (TRC) issued by a low-tax jurisdiction is not the sole instrument for availment of Treaty benefits. However, it was incumbent on the Assessing Officer

Essar Communications Limited, Mauritius vs. ACIT, Circle-1 (2)(2), New Delhi

ITA 340/DEL/2022[2012-13]Status: DisposedITAT Delhi30 Jun 2025AY 2012-13

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Shri N. Venkatraman, ASG
Section 250Section 253Section 6(3)

paragraph 312-314, it held that TRC is not always conclusive. The same is extracted as below: "TRC whether conclusive 312. LOB and look through provisions can.not be read into a tax treaty but the question may arise as to whether the TRC is so conclusive that the Tax Department ... Circular No. 789 dated 13.04.2000, confer any statutory or executive conclusivity upon Tax Residency Certificate (TRC). Both Azadi Bachao Andolan and Vodafone decisions affirmatively clarify that the TRC, while relevant, is not final or conclusive. Quasi-judicial authorities and Courts are not precluded from examining the true nature and character

Essar Com Limited, Mauritius vs. ACIT, Circle 1(2)(2), New Delhi

ITA 339/DEL/2022[2012-13]Status: DisposedITAT Delhi30 Jun 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shris.Rifaur Rahman

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Shri N. Venkatraman, ASG
Section 250Section 253Section 6(3)

paragraph 312-314, it held that TRC is not always conclusive. The same is extracted as below: "TRC whether conclusive 312. LOB and look through provisions can.not be read into a tax treaty but the question may arise as to whether the TRC is so conclusive that the Tax Department ... that the TRC would not be the last word on the tax treaty benefits and the tax authorities can tear the veil of TRC and examine the factual matrix.This was sought to be addressed by a press release issued by the then Finance Minister stating that the TRC would