PHILIPS INDIA LTD.,KOLKATA vs. A.C.I.T., CIRCLE - 11(1), , KOLKATA

ITA 1778/KOL/2024Status: DisposedITAT Kolkata20 March 2026AY 2010-2011Bench: the Tribunal raising the\nfollowing grounds of appeal for AY 2008-09 and more or less similar\ngrounds of appeal have been raised in the appeals for other A.Ys. as\nwell:\nPage | 2\nITA No(s). 1776 to 1783/KOL/2024\nAssessment Year(s) 2008-09 to 2015-16\nPhilips India Limited.\n“1. That on the facts and circumstances of the case, the National Faceless\nAppeal Centre, Delhi [the Ld. CIT(A)] erred in rejecting the claim of refund\nof excess Dividend Distribution Tax (DDT) paid by the Appellan7 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that DDT is a charge on the distributed profits of a domestic company and not a tax on the shareholder, thus the DTAA is not triggered. Additionally, the assessee's claim for refund was not maintainable as it failed to file a return of income as required by Section 239(1) of the Act.

What were the facts?

The assessee, Philips India Limited, paid Dividend Distribution Tax (DDT) on dividends paid to its Dutch parent company. It claimed a refund of excess DDT, contending that the India-Netherlands Double Taxation Avoidance Agreement (DTAA) was applicable and that DDT is a tax on shareholders. The Assessing Officer rejected this claim.

What were the issues?

Applicability of DTAA to DDT and the procedural requirement of filing a return for claiming DDT refund.

Which sections of the Income-tax Act were involved?

Section 115-O,Section 237,Section 244A,Section 139,Section 239,Section 154,Section 250

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Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH AT KOLKATA

Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA

PER BENCH: All these appeals filed by the assessee are against the separate orders of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act') for AYs 2008-09 to 2014-15 dated 29.06.2024 and 28.06.2024 for AY 2015-16.

1.

1 Since the issues are common, all the appeals were heard together and are being decided vide this common order for the sake of convenience and brevity.

2.

The assessee is in appeal before the Tribunal raising the following grounds of appeal for AY 2008-09 and more or less similar grounds of appeal have been raised in the appeals

The order continues below.

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