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ITA No. 120 of 2020
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF JANUARY, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO. 120 OF 2020 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 4TH FLOOR BMTC BUILDING 80 FEET ROAD KORAMANGALA BENGALURU - 560095
THE JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE 2 (1) INTERNATIONAL TAXATION 4TH FLOOR BMTC BUILDING 80 FEET ROAD 6TH BLOCK KORAMANGALA BENGALURU - 560095 …APPELLANTS (BY SRI. DILIP M., STANDING COUNSEL) AND: MESSERS VODAFONE IDEA LTD MARUTHI INFOTECH CENTRE 11/1, 12/1 KORAMANGALA AMAR JYOTHI LAYOUT BANGALORE - 560071. …RESPONDENT (BY SRI. ANKUR PAI DHUNGAT., ADVOCATE)
Digitally signed by RAMYA D Location: High Court of Karnataka
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ITA No. 120 of 2020
THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 28/11/2019 PASSED IN IT(IT)A NO.192/BANG/2018, FOR THE ASSESSMENT YEAR 2015-2016 TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ETC.
THIS APPEAL, COMING ON FOR HEARING, THIS DAY, P.S.DINESH KUMAR J., DELIVERED THE FOLLOWING:
JUDGMENT
This appeal by the Revenue challenging the order dated 28.11.2019 in ITA No.192/Bang/2018 for the Assessment Year:2015-16 has been admitted to consider the following questions of law raised by the Revenue: "i. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in holding that provisions of Double Taxation Avoidance Agreement will supersede the domestic law without appreciating that section 206AA of the applicable even when the non resident payee does not have PAN and also in view of CBDT Circular No.5 of 2010 and Notification dated 24-6-2016.
ii. Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that section 206AA
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ITA No. 120 of 2020
cannot be invoked in present case with appreciating that CBDT vide Notification dated 24-6-2016 relaxed the condition to pay tax only if the deductee furnishes details and documents specified in sub- rule (2) of said Notification and not otherwise."
Heard Shri.M.Dilip, learned standing counsel for the Revenue and Shri.Ankur Pai Dhungat, learned advocate for respondent-assessee.
The questions of law raised in this appeal, are covered by the decision of this Court in THE COMMISSIONER OF INCOME TAX AND ANOTHER Vs. M/S.WIPRO LTD.1.
When it was pointed out to Shri.Dilip, he does not dispute the same in his usual fairness.
1 ITA No.181/2019 & CONNECTED MATTERS - 29.11.2022
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ITA No. 120 of 2020
In view of above, this appeal is dismissed. The questions of law are answered in favour of the assessee and against the Revenue.
No costs.
Sd/- JUDGE
Sd/- JUDGE
DR List No.: 1 Sl No.: 82