M/S. BBC.COM LTD.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal allowed the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn based on the assessee invoking Article 27 of the Mutual Agreement Procedure (MAP) of the DTAA.
What were the facts?
The assessee company, M/s. BBC.Com Ltd., had filed multiple appeals before the ITAT. The assessee later requested to withdraw these appeals.
What were the issues?
The primary issue was the withdrawal of appeals by the assessee due to invoking the Mutual Agreement Procedure (MAP) under the Double Taxation Avoidance Agreement (DTAA).
Which sections of the Income-tax Act were involved?
Article 27 of the DTAA
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘D’ : NEW DELHI
Before: SHRI KULDIP SINGH & SHRI PRASHANT MAHARISHI
Date of Hearing : 10.02.2020 Date of Order : 18.02.2020 O R D E R PER BENCH : Heard : Keeping in view the request moved vide letter dated 27.11.2019 by the ld. AR for the assessee that the assessee company has invoked provisions of Article 27 of the Mutual Agreement Procedure (MAP) of the DTAA, aforesaid appeals stand dismissed as withdrawn. Order pronounced in open court on this 18th day of February, 2020. Sd/- sd/- (PRASHANT MAHARISHI) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated the 18th day of February, 2020/TS
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