INTERTEK INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX & ANR.

PDF · subscribers
ITA - 405 / 2024HC Delhi01 August 20242 pages
For Petitioner: NAGESWAR RAO D.D.
AI SummaryAllowed

What did the High Court hold?

The Delhi High Court admitted the appeal, framing specific questions of law for consideration. The court noted a Special Bench judgment of the ITAT and pending writ petitions on similar issues, deciding to tag them with this appeal.

What were the facts?

The appellant, Intertek India Private Limited, has filed an appeal before the Delhi High Court. The appeal concerns the applicability of Dividend Distribution Tax (DDT) under Section 115-O of the Income Tax Act, 1961, and its interaction with the India-UK Double Taxation Avoidance Agreement (DTAA).

What were the issues?

The primary issues are whether DDT is in substance a tax on dividend income of non-resident shareholders and if the beneficial rate under the India-UK DTAA applies to UK resident shareholders.

Which sections of the Income-tax Act were involved?

Section 115-O

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

$~78 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 405/2024 INTERTEK INDIA PRIVATE LIMITED

.....Appellant Through: Mr. Nageswar Rao, Mr. Parth & Mr. Aman Rewaria, Advocates versus DEPUTY COMMISSIONER OF INCOME TAX & ANR.

.....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Kumar Abhishek & Mr. Subham Kumar, Advocates for R-1 CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R %

01.08.2024 CM APPL. 43464/2024 (Exemption) Allowed, subject to all just exceptions. This application stands disposed of. ITA 405/2024 1. Having heard Mr. Rao, learned counsel appearing for the appellant, we find that this appeal raises questions which would merit consideration. 2. We take note of the judgment handed down by the Special Bench of the Income Tax Appellate Tribunal in Deputy Commissioner of Income Tax v. Total Oil India P. Ltd. [(2023) 104 ITR (Trib) 1], as also the fact of similar challenge pending in This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:31:27

number of writ petitions, including W.P. (C) 13962/2021. 3. We consequently admit this appeal on the following questions of law:- A. Whether the Dividend Distribution Tax [“DDT”] prescribed under Section 115-O of the Income Tax Act, 1961 [“Act”] is in substance and effect a tax on dividend income of non-resident shareholders and where recipient shareholders are residents of United Kingdom the more beneficial rate of tax of 10 % under Article 11 of Double Taxation Avoidance Agreement [“DTAA”] between India – United Kingdom is applicable? B. Whether decision of the Special Bench of the Tribunal in the case of Deputy Commissioner of Income Tax vs. Total Oil India Pvt. Ltd. lays down the correct law? 4. W.P. (C) 13962/2021 and connected matters shall stand tagged with the present appeal and the date fixed therein shall stand cancelled. 5. List on 11.09.2024. YASHWANT VARMA, J. RAVINDER DUDEJA, J. AUGUST 1, 2024/RM This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:31:27

More judgments on Section 115-O

All 331 judgments and leading authorities on Section 115-O →

Recent GST High Court judgments

Search GST case law →