SOPHOS TECHNOLOGIES PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(1), AHMEDABAD

ITA 466/AHD/2025Status: DisposedITAT Ahmedabad29 January 2026AY 2016-1717 pages
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What did the Tribunal hold?

The Tribunal held that the levy of interest under sections 234B and 234C on the additional income agreed upon in the APA is illegal. The Tribunal also directed the AO to verify and grant the claimed TDS credit.

What were the facts?

The assessee, Sophos Technologies Pvt. Ltd., filed its return of income and later a modified return pursuant to an Advance Pricing Agreement (APA). The assessee claimed a refund of excess Dividend Distribution Tax (DDT) paid and also disputed the levy of interest under sections 234B and 234C.

What were the issues?

Whether excess DDT paid should be refunded based on DTAA rates and whether interest under sections 234B and 234C is leviable on income declared under an APA.

Which sections of the Income-tax Act were involved?

Section 115-O,Section 234B,Section 234C,Section 90(2),Section 92CC,Section 92CD,Section 143(3),Section 144B

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Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

Before: DR. BRR Kumar & Shri T. R. Senthil Kumar

PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the appellate order dated 30-12-2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the assessment order passed under section 143(3) r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2016-17. I.T.A No. 466/Ahd/2025 A.Y. 2016-17 Page No 2

2.

Brief facts of the case is that the assesse

The order continues below.

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