← 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

Nitin Bhanudas Shingate, Pune vs. DCIT, Circle-1(1)(1) Int. Tax., New Delhi

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

ITA 841/DEL/2022[2017-18]Status: DisposedITAT Delhi19 Jun 2024AY 2017-18

Bench: Dr. B.R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2017-18 Nitin Bhanudas Shingate Vs. Dcit C/O Ca Piyush Bafina 2, Circle -1 (1) (1) Klassic Row House, Int. Tax. New Delhi Khandwe Nagar Kalwad Vasti Lohegaon Road, Behidn Pune Airport Pune, Maharashtra, 411032 Pan No.Bpips7627P (Appellant) (Respondent) Appellant By Sh. Akash Parakh, Advocate Respondent By Sh. Amaninder Singh Dhindsa, Sr. Dr Date Of Hearing: 06/06/2024 Date Of Pronouncement: 19/06/2024 Order Per Sudhir Kumar, Jm: This Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), Delhi-4 [Hereinafter Referred To As “Cit(A)] Vide Order Dated 07.03.2022 Pertaining To A.Y. 2017-18 & Arises Out Of The Assessment Order Dated 12.12.2019 Under Section 144 Of The Act [Hereinafter Referred As ‘The Act’].

Section 115BSection 142(1)Section 144Section 69A

without prejudice to other grounds, the addition made u/s. 69A of the I.T. Act, 1961 is without jurisdiction since the assessee is a non-resident during the year under consideration who is not required to maintain the books of accounts and hence, section 69A is not applicable in the present ... root of the matter and submitted that the addition made u/s.69A of the I.T. Act, 1961 is without jurisdiction since the assessee is a non-resident during the year under consideration who is not required to maintain the books of accounts and hence, section 69A is not applicable

Temenos Headquarters Sa, Switzerland vs. Deputy Commissioner of Income Tax, International Taxation 2(2), Chennai

In the result, appeals filed by the assessee for assessment years 2016-17, 2020-21 & 2021-22 are allowed and stay applications filed by the assessee for assessment years

ITA 1575/CHNY/2023[2021-22]Status: DisposedITAT Chennai12 Jun 2024AY 2021-22

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Ragunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 1573, 1574 & 1575/Chny/2023 िनधा"रणवष" / Assessment Years: 2016-17, 2020-21 & 2021-22 & S.A. Nos. 20, 21/Chny/2024 [In Ita Nos. 1574 & 1575/Chny/2023] िनधा"रण वष" / Assessment Years : 2020-21, 2021-22 Temenos Headquarters Sa, Deputy Commissioner Of No.2, Rue De Lecole De V. Income Tax, Chimie, International Taxation -2(2), 1205 Geneva, Chennai. Switzerland- 1205. [Pan:Aadct-7868-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri. R. Sivaraman, Advocate ""यथ" क" ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 24.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.06.2024

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 143(2)Section 143(3)

Ashok Leyland Ltd vs DCIT 92009} 120 ITO 14 (Chennai] Section 195 of the Income-tax Act, 1961- Deduction of tax at sourcePayment to non-resident Assessment year 2005-06, Assessee-company, engaged in manufacturing of motor vehicles, entered into an agreement with a foreign company for supply of designs ... 21/Chny/2024 Payment/Reimbursement on account of use of copyrighted article cannot be construed as 'royalty' under the provisions of the Act • The Appellant is a non-resident in India as per section 5 of the Act. Accordingly, it can opt for beneficial tax provisions prescribed in India-Switzerland DTAA

Temenos Headquarters Sa, Switzerland vs. Deputy Commissioner of Income Tax, International Taxation 2(2), Chennai

In the result, appeals filed by the assessee for assessment years 2016-17, 2020-21 & 2021-22 are allowed and stay applications filed by the assessee for assessment years

ITA 1574/CHNY/2023[2020-21]Status: DisposedITAT Chennai12 Jun 2024AY 2020-21

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Ragunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 1573, 1574 & 1575/Chny/2023 िनधा"रणवष" / Assessment Years: 2016-17, 2020-21 & 2021-22 & S.A. Nos. 20, 21/Chny/2024 [In Ita Nos. 1574 & 1575/Chny/2023] िनधा"रण वष" / Assessment Years : 2020-21, 2021-22 Temenos Headquarters Sa, Deputy Commissioner Of No.2, Rue De Lecole De V. Income Tax, Chimie, International Taxation -2(2), 1205 Geneva, Chennai. Switzerland- 1205. [Pan:Aadct-7868-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri. R. Sivaraman, Advocate ""यथ" क" ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 24.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.06.2024

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 143(2)Section 143(3)

Ashok Leyland Ltd vs DCIT 92009} 120 ITO 14 (Chennai] Section 195 of the Income-tax Act, 1961- Deduction of tax at sourcePayment to non-resident Assessment year 2005-06, Assessee-company, engaged in manufacturing of motor vehicles, entered into an agreement with a foreign company for supply of designs ... 21/Chny/2024 Payment/Reimbursement on account of use of copyrighted article cannot be construed as 'royalty' under the provisions of the Act • The Appellant is a non-resident in India as per section 5 of the Act. Accordingly, it can opt for beneficial tax provisions prescribed in India-Switzerland DTAA

Temenos Headquarters Sa, Switzerland vs. Deputy Commissioner of Income Tax, International Taxation 2(2), Chennai

In the result, appeals filed by the assessee for assessment years 2016-17, 2020-21 & 2021-22 are allowed and stay applications filed by the assessee for assessment years

ITA 1573/CHNY/2023[2016-17]Status: DisposedITAT Chennai12 Jun 2024AY 2016-17

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Ragunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 1573, 1574 & 1575/Chny/2023 िनधा"रणवष" / Assessment Years: 2016-17, 2020-21 & 2021-22 & S.A. Nos. 20, 21/Chny/2024 [In Ita Nos. 1574 & 1575/Chny/2023] िनधा"रण वष" / Assessment Years : 2020-21, 2021-22 Temenos Headquarters Sa, Deputy Commissioner Of No.2, Rue De Lecole De V. Income Tax, Chimie, International Taxation -2(2), 1205 Geneva, Chennai. Switzerland- 1205. [Pan:Aadct-7868-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri. R. Sivaraman, Advocate ""यथ" क" ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 24.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.06.2024

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 143(2)Section 143(3)

Ashok Leyland Ltd vs DCIT 92009} 120 ITO 14 (Chennai] Section 195 of the Income-tax Act, 1961- Deduction of tax at sourcePayment to non-resident Assessment year 2005-06, Assessee-company, engaged in manufacturing of motor vehicles, entered into an agreement with a foreign company for supply of designs ... 21/Chny/2024 Payment/Reimbursement on account of use of copyrighted article cannot be construed as 'royalty' under the provisions of the Act • The Appellant is a non-resident in India as per section 5 of the Act. Accordingly, it can opt for beneficial tax provisions prescribed in India-Switzerland DTAA