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“non-resident”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(30) / Section 6 / ITR Forms3,736 judgments

The decision most relied on for non-resident is GE India Technology Centre Pvt. Ltd. v. CIT (327 ITR 456), cited in 663 judgments on BharatTax.

Leading authorities on non-resident

GE India Technology Centre Pvt. Ltd. v. CIT
327 ITR 456 · 2010 · Supreme Court
663
citing judgments

Tax must be deducted at source from payments made to a non-resident under Section 195 only if such payment is chargeable to tax in India. The Assessing Officer bears the onus to establish that the payments made are indeed chargeable to tax under the Income Tax Act.

CIT v. Samsung Electronics Ltd.
345 ITR 494 · 2012 · High Court
461
citing judgments

Payments by Indian residents to non-resident foreign software suppliers for software are considered royalty, constituting income deemed to accrue in India under section 9(1)(v), thereby requiring tax deduction at source under section 195.

Ishikawajima Harima Heavy Industries Ltd. v. DIT
288 ITR 408 · 2007 · Supreme Court
394
citing judgments

Income from offshore supply of goods and services is not taxable in India if the entire transaction, including transfer of ownership and payments, occurs outside India.

CIT v. De Beers India Minerals (P.) Ltd.
346 ITR 467 · 2012 · High Court
371
citing judgments

For fees for technical or consultancy services to 'make available' technical knowledge or know-how under a DTAA, the service must transmit such knowledge, allowing the recipient to derive an enduring benefit and utilize it independently in the future.

CIT v. Toshoku Ltd.
125 ITR 525 · 1980 · Supreme Court
270
citing judgments

A non-resident commission agent is not chargeable to tax in India on commission income if no business operations are carried out in India. Consequently, no TDS is required under Section 195 on such payments.

DIT v. Infrasoft Ltd.
39 Taxmann.com 88 · 2013 · High Court
269
citing judgments

Payments for the use of copyrighted software, without the transfer of any rights in the underlying copyright itself, do not constitute 'royalty' under the Income-tax Act or tax treaties. Such payments are often treated as business income, taxable only if a permanent establishment exists.

Transmission Corporation of Andhra Pradesh v. CIT
239 ITR 587 · 1999 · Supreme Court
243
citing judgments

The Supreme Court lays down principles for deducting tax at source (TDS) under Section 195 on payments to non-residents, including aspects of income deemed taxable in India and the application of Double Taxation Avoidance Agreements (DTAAs) under Section 90.

ONGC v. CIT
376 ITR 306 · 2015 · Supreme Court
241
citing judgments

Income derived by a non-resident for services related to mineral oil operations, falling under the presumptive taxation regime of Section 44BB, cannot simultaneously be treated as fees for technical services under Section 9(1)(vii). The specific presumptive provisions override the general FTS definition, particularly when DTAA applies.

Judgments citing non-resident

Dilip Talakshi Vora, Mumbai vs. Principle Commissioner of Income Tax-20, Mumbai

In the result, the appeal of the assessee is allowed

ITA 1613/MUM/2023[2018-2019]Status: DisposedITAT Mumbai05 Oct 2023AY 2018-2019

Bench: Shri Amit Shukla & Shri Amarjit Singhdilip Talakshi Vora Vs. Principal Commissioner 3102, Spring Mills, Island Of Income Tax-20, City Centre, G.D. Room No. 418, 4 Th Floor, Ambekar Marg Near Piramal Chambers, Wadala Telephone Lal Baug, Parel, Exchange, Dadar (East) Mumbai - 400012 Mumbai – 400014 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabpv0804C Appellant .. Respondent [ Appellant By : Paresh Shaparia Respondent By : Riddhi Mishra Date Of Hearing 19.07.2023 Date Of Pronouncement 05.10.2023 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assesse Is Directed Against The Order Passed By The Ld. Pr.Cit(A), Mumbai-20, Dated 24.03.2023 For A.Y. 2018-19. The Assessee Has Raised The Following Grounds Before Us: “I. Order Passed U/S 263 Is Bad In Law: 1. The Ld. Pr.Cit Erred On Facts & Circumstances Of The Case In Passing The Order U/S 263 Which Is Bad In Law. 2. The Ld Pr.Cit Erred In Passing The Order U/S 263 By Setting Aside Ao'S Order & Directing To Inquire Into The Claim Both In Terms Of Section 56(2)(X) & Section 43Ca Of The Income Tax Act, 1961. 3. The Ld Pr. Cit Erred In Treating The Order Passed By Ao. U/S 143(3) As Erroneous & Prejudicial To The Interest Of The Revenue In Relation To Purchase Of Property I.E Flat No. E-601 At Ambe Shraddha Kamothe In Panvel (Herein Referred As Said Flat) For Applicability Of Section 56(2)(X) & Section 43Ca Of The Income Tax Act, 1961

For Appellant: Paresh ShapariaFor Respondent: Riddhi Mishra
Section 143(3)Section 263Section 43CSection 56(2)Section 56(2)(vii)Section 56(2)(x)

P a g e | 1 Dilip Talakshi Vora Vs. Pr.CIT-20 IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI

DCIT Circle- 1(2)(1), International Taxation, New Delhi vs. Ceva Asia Pacific Holdings Company Ltd, Singapore

In the result, the appeal of the Revenue is dismissed and

ITA 8111/DEL/2019[2010-11]Status: DisposedITAT Delhi25 Sept 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

continuous basis. In our context to make available the technical services means that such technical information or advice is transmitted by the non-resident to the assessee, which remains at its disposal for taking the benefit there from by use. Even the use of such technical services by the recipient

DCIT, Circle- 1(1)(1), International Taxation, New Delhi vs. Ceva Asia Pacific Holdings Company Pte. Ltd., Singapore

In the result, the appeal of the Revenue is dismissed and

ITA 4879/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

continuous basis. In our context to make available the technical services means that such technical information or advice is transmitted by the non-resident to the assessee, which remains at its disposal for taking the benefit there from by use. Even the use of such technical services by the recipient

Ceva Asia Pacific Holdings Company Pte. Ltd., Singapore vs. DCIT, Circle- 1(1)(1), International Taxation, New Delhi

In the result, the appeal of the Revenue is dismissed and

ITA 4847/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

continuous basis. In our context to make available the technical services means that such technical information or advice is transmitted by the non-resident to the assessee, which remains at its disposal for taking the benefit there from by use. Even the use of such technical services by the recipient

Ceva Asia Pacific Holdings Company Pte. Ltd., Singapore vs. DCIT (International Taxation), New Delhi

In the result, the appeal of the Revenue is dismissed and

ITA 1389/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Sept 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

continuous basis. In our context to make available the technical services means that such technical information or advice is transmitted by the non-resident to the assessee, which remains at its disposal for taking the benefit there from by use. Even the use of such technical services by the recipient

Ceva Asia Pacific Holdings Company Pte Ltd., Gurgaon vs. DCIT, New Delhi

In the result, the appeal of the Revenue is dismissed and

ITA 712/DEL/2015[2011-12]Status: DisposedITAT Delhi25 Sept 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

continuous basis. In our context to make available the technical services means that such technical information or advice is transmitted by the non-resident to the assessee, which remains at its disposal for taking the benefit there from by use. Even the use of such technical services by the recipient