THE COMMISSIONER OF INCOME TAX vs. M/S EDGEVERSE SYSTEMS LTD

THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560 095.

THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE -1(1), 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560 095. …APPELLANTS (BY SRI. DILIP M, STANDING COUNSEL FOR Shri. ARAVIND K V., SENIOR STANDING COUNSEL)

M/S EDGEVERSE SYSTEMS LTD 44/97A KONAPPANA AGRAHARA HOSUR ROAD, ELECTRONIC CITY BENGALURU-560 100 PAN:ADCE6300K TAN: BLRE06897C …RESPONDENT (BY Ms. MANASA ANANTHAN, ADVOCATE FOR Ms. TANMAYEE RAJKUMAR, ADVOCATE)

Whether, on the facts and in the circumstances of the case, orders passed by CIT(A) and Tribunal are perverse in nature as both the appellate authorities failed to observe that section 206AA starts with a non- obstante clause therefore it overrides all other provisions of the Act including section 90(2), 115A and 139A and as such provisions of DTAA will not over ride provisions of the I.T.Act?

Whether on the facts and in the circumstances of the case, the Tribunal and CIT(A) are right in holding that provisions of DTAA will override provisions of the Act when the same is against to provisions of section 206AA of the Act? 2. Heard Shri. M. Dilip, learned Standing Counsel for the appellants-Revenue and Ms. Manasa Ananthan, learned Advocate for the respondent-Assessee. 3. At the outset, Ms. Manasa Ananthan, learned Advocate for the respondent submits that the issue involved in this appeal is covered by the decision of this Court in the case of The Commissioner of Income Tax Vs. M/s. Wipro Ltd.,2. 4. The said submission is not disputed by Shri. M. Dilip for the appellants, in his usual fairness. 5. In view of the above, following: ORDER