CIT v. Arthusa Offshore Co.

169 Taxmann 484Reported decision2008#9186 most cited

What is CIT v. Arthusa Offshore Co. authority for?

Surcharge and education cess are chargeable on income-tax leviable under a Double Taxation Avoidance Agreement (DTAA) in addition to the income-tax, as per the rates specified in the DTAA. This applies even when assessing income under a DTAA.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Arthusa Offshore Co. · 169 Taxmann 484 · 216 CTR 86 · surcharge · education cess · DTAA · India-USA Treaty · income tax

Also reported as

216 CTR 86

Sections most often in play

Section 143(3)Section 144C(3)(b)Section 154Section 250(6)Section 90(2)

Judgments citing CIT v. Arthusa Offshore Co.

Solar Turbines International Company, Bangalore vs. DCIT, Circle- 2, International Taxation, Dehradun

Appeal is dismissed

ITA 6710/DEL/2017[2014-15]Status: DisposedITAT Dehradun30 Mar 2026AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal(Through Video Conferencing) Assessment Year: 2014-15 M/S. Solar Turbines Vs. Dcit, International Company International Taxation, (Singapore Branch Of Solar Cirrcle-2, Turbines International Dehradun Company, Usa), M/S. Deloitte Haskins & Sells Deloitte Centre, Anchorage Ii, #100/2, Richmond Road, Bangalore -560025 Pan: Aajcs3585J (Appellant) (Respondent) Assessee By None Department By Sh. A.S. Rana, Sr. Dr Date Of Hearing 16.01.2026 Date Of Pronouncement 30.03.2026 Order

Section 143(3)Section 154Section 90(2)

…ontentions that the CIT(A)’s impugned rectification order has rightly rejected the assessee’s application to the very effect going by T. S. Balaram, ITO v Volkart Bros (1971) 82 ITR 40 (SC). And that the 4 | P a g e hon’ble jurisdictional high court in (2008) 216 CTR 86 (Uttaranchal) CIT Vs. Arthusa Offshore Co. has decided the very issue of surcharge and education cess “applicability” under the India -USA DTAA against the assessee and in the department’s favour as well. We thus see no merit in the assessee’s sole substantive grounds raised which fails in very terms with a rider that it shall indeed be at liberty…

Tdk India Private Ltd., Kolkata vs. DCIT, CPC-TDS, Uttar-Pradesh

In the result, the appeal of the revenue is dismissed

ITA 399/KOL/2023[2020-21]Status: DisposedITAT Kolkata12 Jul 2023AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

Tdk India Private Ltd., Kolkata vs. DCIT, CPC-TDS, Uttar-Pradesh

In the result, the appeal of the revenue is dismissed

ITA 398/KOL/2023[2020-21]Status: DisposedITAT Kolkata12 Jul 2023AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

Tdk India Private Ltd., Kolkata vs. DCIT, CPC-TDS, Uttar-Pradesh

In the result, the appeal of the revenue is dismissed

ITA 397/KOL/2023[2020-21]Status: DisposedITAT Kolkata12 Jul 2023AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 201Section 250

…fore, deserves to succeed on this issue. (b) Sunil V. Motiani (supra) This judgement was rendered by the Mumbai Tribunal in the context of India UAE Treaty after considering the decision of the Uttarakhand High Court in the case of CIT v. Arthusa Offshore Co. 216 CTR 86 which dealt with India US Treaty. It was held that :— 22 I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited "5. We have heard both the parties and their contentions have carefully been considered. We found that the issue raised by the assessee i…

Tdk India Private Ltd., Kolkata vs. DCIT, CPC-TDS, Uttar-Pradesh

In the result, the appeal of the revenue is dismissed

ITA 396/KOL/2023[2019-20]Status: DisposedITAT Kolkata12 Jul 2023AY 2019-20

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

Tdk India Private Ltd., Kolkata vs. DCIT, CPC-TDS, Uttar-Pradesh

In the result, the appeal of the revenue is dismissed

ITA 395/KOL/2023[2019-20]Status: DisposedITAT Kolkata12 Jul 2023AY 2019-20

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

Tdk India Private Ltd., Kolkata vs. DCIT, CPC-TDS, Uttar-Pradesh

In the result, the appeal of the revenue is dismissed

ITA 394/KOL/2023[2019-2020]Status: DisposedITAT Kolkata12 Jul 2023AY 2019-2020

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

Tdk India Private Ltd., Kolkata vs. DCIT, CPC-TDS, Uttar-Pradesh

In the result, the appeal of the revenue is dismissed

ITA 393/KOL/2023[2019-20]Status: DisposedITAT Kolkata12 Jul 2023AY 2019-20

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

Jcdecaux S.A., New Delhi vs. DCIT (International Taxation), New Delhi

In the result, both the appeals of the assessee are accordingly allowed partly for statistical purposes

ITA 1552/DEL/2016[2012-13]Status: DisposedITAT Delhi20 Mar 2020AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 143Section 144C(13)Section 234A

…ation) reported in (2013) 33 taxmann.com 252 (Mumbai Trib) This judgement was rendered by the Mumbai Tribunal in the context of India UAE Treaty after considering the decision of the Uttarakhand High Court in the case of CIT vs Arthusa Offshore Co reported in 216 CTR 86 which dealt with India US Treaty. It was held that :- "5. We have heard both the parties and their contentions have carefully been considered. We found that the issue raised by the assessee is covered in favour of the assessee by the aforementioned decisions of Tribunal in the case of Sunil V. Motiani (supra)." c) Parke Davis and Company LLC vs…

Jcdecaux S.A., New Delhi vs. ACIT, New Delhi

In the result, both the appeals of the assessee are accordingly allowed partly for statistical purposes

ITA 1630/DEL/2015[2011-12]Status: DisposedITAT Delhi20 Mar 2020AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 143Section 144C(13)Section 234A

…ation) reported in (2013) 33 taxmann.com 252 (Mumbai Trib) This judgement was rendered by the Mumbai Tribunal in the context of India UAE Treaty after considering the decision of the Uttarakhand High Court in the case of CIT vs Arthusa Offshore Co reported in 216 CTR 86 which dealt with India US Treaty. It was held that :- "5. We have heard both the parties and their contentions have carefully been considered. We found that the issue raised by the assessee is covered in favour of the assessee by the aforementioned decisions of Tribunal in the case of Sunil V. Motiani (supra)." c) Parke Davis and Company LLC vs…

Dy. Commissioner of Income Tax, International Taxation-1, Hyderabad vs. Fair Field Developments Limited, Hyderabad

In the result, Revenue’s appeal is allowed

ITA 2229/HYD/2017[2011-12]Status: DisposedITAT Hyderabad12 Jun 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmandy. Commissioner Of Vs M/S. Fair Field Income Tax (I.T.)-1 Developments Ltd Hyderabad Hyderabad Pan:Aabcf3158N (Appellant) (Respondent)

For Appellant: Shri Akshan Surana &For Respondent: Shri Nilanjan Dey, DR
Section 143(3)Section 253(2)

…ITA No 2229 of 2017 and CO 20 of 2018 Fair Field Developments Ltd Hyderabad IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member Dy. Commissioner of Vs M/s. Fair Field Income Tax (I.T.)-1 Developments Ltd Hyderabad Hyderabad PAN:AABCF3158N (Appellant) (Respondent) C.O. No.20/Hyd/2018 (Arising out of ITA No.2229/Hyd/2017) A.Y. 2011-12 M/s. Fair Field Vs Dy. Commissioner of Income Tax Developments Ltd (I.T.)-1 Hyderabad Hyderabad PAN:AABCF3158N (Cross Objector) (Respondent) For Revenue : Shri Nilanjan…

DDIT (It) 1(1), Kolkata vs. The Boc Group Limited, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 571/KOL/2013[2010-11]Status: DisposedITAT Kolkata13 Nov 2015AY 2010-11

Bench: : Shri M. Balaganesh

Section 143(1)Section 90Section 90(2)

…arged on income-tax leviable in this case. ii. That on the facts of the case and in law the ld.CIT(A) erred in law by not taking cognizance of the decision of the Hon’ble Uttarakhand High Court in the case of CIT, Dehradun Vs. Arthusa Offshore Co reported in 216 CTR 86 where the Hon’ble Court has held that surcharge and cess are chargeable in addition to the income-tax as per the rate specified in the DTTA.” 5. The Learned DR relied on the decision of Uttarakhand High Court in the case of CIT vs Arthusa Offshore Co.reported in 216 CTR 86 , wherein it was held that surcharge is leviable to the tax determined und…

CIT v. Arthusa Offshore Co. (169 Taxmann 484) — Cited in 12 Judgments | BharatTax