ADOBE SYSTEMS SOFTWARE IRELAND LIMITED,IRELAND vs. ACIT, CIRCLE 1(1)(1) INT. TAXATION, NEW DELHI

ITA 1929/DEL/2022Status: DisposedITAT Delhi10 September 2026AY 2018-195 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the assessee is eligible for the beneficial tax rate of 10% under the India-Ireland DTAA on interest from income-tax refunds. The issue of TDS credit was restored to the AO for re-examination and allowance.

What were the facts?

The assessee, an Irish company, appealed against the levy of tax on interest from an income-tax refund at a higher rate and the denial of TDS credit. The Tribunal had previously recalled its order to adjudicate these specific grounds.

What were the issues?

Whether interest on income-tax refund is taxable at the beneficial rate under the India-Ireland DTAA, and whether credit for TDS should be allowed.

Which sections of the Income-tax Act were involved?

Section 90(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI VIKAS AWASTHY & SHRI S RIFAUR RAHMAN

For Respondent: Dr. Shalini Verma, CIT DR

PER VIKAS AWASTHY, JUDICIAL MEMBER:

These two appeals by the assessee for assessment years 2018-19 and 2019-20 were decided by the Tribunal vide common order dated 28.02.2023. 2. Thereafter, in Miscellaneous Application No. 345 & 346/Del/2023 filed by the assessee, the Tribunal vide order dated 21.08.2026 recalled its or

The order continues below.

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