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

ITA 1783/KOL/2024Status: DisposedITAT Kolkata20 March 2026AY 2015-2016Bench: 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:\n\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 Appellant\namounting to Rs.94,81,687.\n\n2. That on the facts and circumstances of the case, the Ld. CIT(A) erred1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that DDT is a charge on the distributed profits of a company and not a tax on the shareholder, thus the DTAA is not applicable. Furthermore, the claim for refund was not maintainable as the assessee had not filed a return of income as required by Section 239 of the Income Tax Act.

What were the facts?

Philips India Limited sought a refund of Dividend Distribution Tax (DDT) paid on dividends remitted to its Netherlands-based parent company, claiming the DDT was paid in excess of the rate prescribed under the India-Netherlands Double Taxation Avoidance Agreement (DTAA). The Assessing Officer and the Commissioner of Income Tax (Appeals) rejected the claim.

What were the issues?

Whether Dividend Distribution Tax (DDT) is a tax on distributed profits triggering DTAA applicability, and the procedural requirement of filing a return for claiming refunds.

Which sections of the Income-tax Act were involved?

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

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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 t

The order continues below.

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