MARUTI SUZUKI INDIA LTD,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

ITA 1952/DEL/2022Status: FixedITAT Delhi20 April 2023AY 2017-1874 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the additional income tax payable by a domestic company under Section 115-O on dividends distributed to non-resident shareholders is at the rate prescribed in Section 115-O, not the DTAA rate, unless the DTAA specifically extends such protection.

What were the facts?

A domestic company paid dividend to a non-resident shareholder, attracting additional income tax under Section 115-O of the Income Tax Act. The company argued that the tax rate should be as per the DTAA, not Section 115-O.

What were the issues?

Whether the rate of additional income tax on dividends paid to non-residents should be governed by Section 115-O or the applicable DTAA.

Which sections of the Income-tax Act were involved?

Section 115-O,Section 90

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Cases cited in this judgment(24)Show list

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Heard together (6 matters)

C.O. NO.57/MUM/2019
ITA NO.901/DEL/2017
ITA NO.8009/DEL/2018
ITA NO.521/DEL/2021
ITA NO.1952 /DEL/2022
ITA NO.1953 /DEL/2022

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपीलीय अधधकरण म ुंबई पीठ “स्पेशल बैंच ”, म ुंबई श्री जी.एस.पन्नू,अध्यक्ष, श्री एन.वी. वास देवन, उपाध्यक्ष एवुं श्री धवकास अवस्थी, न्याधयक सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SPECIAL BENCH”, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT, SHRI N.V.VASUDEVAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent PAN: AAACE-2175-M C.O. NO.57/MUM/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

Revenue by : Shri Vinod Tanwani, CIT-DR Assessee by : Shri Niraj Sheth

2 Special Bench - Total Oil India Pvt. Ltd. ITA NO.8009/DEL/2018 (A.Y.2014-15) ITA NO.1952 /DEL/2022 (A.Y.2017-18) ITA NO.1953 /DEL/2022 (A.Y.2018-19)

Maruti Suzuki India Limited. Plot No.1, Nelson Mandela Road, Vasant Kunj, New Delhi – 110 070. ...... अपीलाथी/Appellant PA

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