← All Phrases

“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

Kasiraj Rengappa, Tamilnadu vs. ITO, Ward Int. Tax 1(1)(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 414/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Oct 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Manish Agarwal[Assessment Year : 2017-18] Kasiraj Rengappa Vs Ito, 6313, Clover Hill Drive, Ward-1(1)(1) San Jose Foreign, International Taxation, United States Of America Or Civic Centre, Minto Road, [Indian Address] - 3/226, New Delhi-110002. Navaneethkrishnapuram Sevlkulam, Tirunelveli, Tamil Nadu-627754. Pan-Brjpr2094A Appellant Respondent Appellant By Shri T.Vasudevan, Adv. (Through Vc) Respondent By Shri Vikram Singh Sharma, Sr.Dr Date Of Hearing 09.10.2025 Date Of Pronouncement 09.10.2025 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 29.12.2021 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi-42 [“Ld. Cit(A)”] In Appeal No. Cit(A), Delhi-42/10502/2019-20 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 26.12.2019 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2017-18. 2. Brief Facts Of The Case Are That Assessee Is Nri & Earned Income From Interest Only During The Year & Filed His Return Of Income On 17.03.2018, Declaring Total Income Of Inr 85,320/-. The Case Of The Assessee Was Selected For Scrutiny By Issue Of Notice U/S 143(2) Of The Acton 24.09.2018. Thereafter Notices Were Issued U/S 142(1) In Response To Which Assessee Filed Reply From Time To Time. The Ao Observed That Assessee Deposited Cash In Sbn During Demonetization Period From 09.11.2016 To 30.12.2016 Into His Bank Account With State Bank Of India, Nro Account No.33350651335 Of Inr 22,50,000/-. After Considering The Submission Filed, Ao Passed The Order On 26.12.2019 U/S 143(3) Of The Act Wherein Total Income Of The Assessee Was Assessed At Inr 23,35,320/-.

Section 142(1)Section 143(2)Section 143(3)Section 250Section 250(6)

appellant an opportunity of being heard. 9. The learned Commissioner of Income-tax(Appeals) failed to appreciate the fact that the appellant being and Non-Resident he had withdrawn the money from his account when he was in India and given it to his parents in order to identify ... paying the advance in cash. 10. The learned Commissioner of Income-tax(Appeals) failed to appreciate the fact that the appellant being and Non-Resident, he was physically not present in India and was not in a position to personally interact with the prospective sellers and finalize a deal

Denso International Asia Co., Ltd., Thailand vs. The Assistant Commissioner of Income Tax, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 402/DEL/2025[2022-23]Status: DisposedITAT Delhi08 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.402/िद"ी/2025(िन.व. 2022-23) Denso International Asia Co. Ltd., 888 Moo 1, Bangna-Trad Road Km 27 5, Bangbo Subdistrict, Samutprakarn Province, Thailand, 10560 ...... अपीलाथ"/Appellant Pan: Aadcd-4652-K बनाम Vs. Assistant Commissioner Of Income Tax, Circle Interantional Taxation 1(2)(2), Civic Centre, ..... "ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By : S/Shri Vishal Kalra, Saumyendra Tomar, Advocates & Ms. Taranjeet Kaur, Chartered Accountant "ितवादी"ारा/Respondent By : Shri Nikhil Kumar Govila, Cit(Dr) सुनवाई क" ितिथ/ Date Of Hearing : 10/07/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 08/10/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 28.11.2024, Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’). 2. Facts Of The Case In Brief As Emanating From Records Are: The Assessee Is A Tax Resident Of Thailand. The Assessee Acts As Regional Service Centre Of The Denso

For Appellant: S/Shri Vishal Kalra, Saumyendra TomarFor Respondent: Shri Nikhil Kumar Govila, CIT(DR)
Section 143(3)Section 9(1)(vii)

enterprise. 14. We will like to initiate the discussion keeping in mind the settled proposition of law, that where the business profits of the non-resident include items of income for which specific or separate provisions have been made in other articles of the tax treaty, then those provisions would

M/S. Tbea Shenyang Trasformer Group Company Limited, Vadodara vs. The Deputy Commissioner of Income Tax, Int. Tax., Vadodara

Appeal is dismissed

ITA 121/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad07 Oct 2025AY 2013-14

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2013-2014 M/S.Tbea Shenyang Transformer Dcit, International Group Company Limited Vs. Taxation Tbea Green Energy Park Vadodara. National Highway No.8 Village : Miyagam Karjan Vadodara Pan : Aadct 4557 F (Applicant) (Responent) : Assessee By Ms.Amrin Pathan, Ar : Shri Mahesh Shah, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 29/09/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/10/2025 आदेश आदेश/O R D E R आदेश आदेश Per Makarand V.Mahadeokar, Am: This Appeal By The Assessee Arises From The Assessment Order Dated 07.11.2017 Passed By The Deputy Commissioner Of Income Tax, International Taxation, Vadodara [Hereinafter Referred To As “Assessing Officer Or Ao”], Under Section 143(3) Read With Section 144C(13) Of The Income Tax Act, 1961 For Assessment Year 2013-14 In Accordance With The Directions Of The Dispute Resolution Panel – 2, Mumbai [Hereinafter Referred To As “Drp”]

Section 142(1)Section 143(2)Section 143(3)Section 144C(13)Section 144C(2)Section 144C(5)Section 271(1)(c)Section 92BSection 92CSection 92E

basic particulars as recorded by the Assessing Officer show that the assessee, M/s. TBEA Shenyang Transformer Group Co. Ltd., is a foreign company, non-resident for Indian tax purposes. The Assessing Officer has 2 recorded that the assessee filed its return of income on 26.09.2013 declaring a total loss