COMPUTER SCIENCES CORPORATION INDIA PVT. LTD.,NOIDA vs. ITO (INTERNATIONAL TAXATION), NOIDA

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ITA 4550/DEL/2016Status: DisposedITAT Delhi18 November 2016AY 2015-163 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal held that the assessee cannot be refunded tax voluntarily deducted and paid on behalf of its principal. It also held that surcharge and education cess cannot be levied on the 20% rate prescribed in Section 206AA(1)(iii).

What were the facts?

The assessee appealed against an order by the CIT(A) which partly upheld the action of the ITO (TDS) regarding TDS provisions. The issues were identical to a previous appeal for AY 2014-15.

What were the issues?

Whether the assessee is entitled to a refund of voluntarily deducted and paid TDS, and whether surcharge and education cess are leviable on the specified rate under Section 206AA(1)(iii).

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A),Section 206AA(1)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : B : NEW DELHI

Before: SHRI R.S. SYAL & SHRI KULDIP SINGH

For Appellant: Shri Ravi Sharma, Advocate
For Respondent: Shri Anil Kumar Sharma, Sr. DR
Hearing: 16.11.2016Pronounced: 18.11.2016

ORDER PER R.S. SYAL, AM:

This appeal by the assessee is directed against the order passed by the CIT(A) on 14.06.2016 in relation to the Assessment Year 2015-16, partly upholding the action of the ITO (TDS), International Taxation, Noida u/s 201(1)/201(1A) of the Act.

2.

We have heard the rival submissions and perused the relevant material on record. Both the sides are agreeable that the issues involved in this appeal are identical to those of the appeal argued simultaneously for the A.Y. 2014-15 in ITA No.4549/Del/2016. We have passed a separate order for the said earlier year holding that i) the assessee cannot be refunded a part of the tax voluntarily deducted and paid by it on behalf of its principal CSC, USA and ii) Surcharge and education cess cannot be levied on 20% rate as prescribed in section 206AA(1)(iii). Since the facts and circumstances of this appeal are, mutatis mutandis, similar to those in the appeal for the preceding year as separately decided, we adjudicate both the issues in the above terms.

3.

In the result, the appeal is partly allowed.

The order pronounced in the open court on 18.11.2016.

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