Danisco India (P.) Ltd. v. Union of India

90 Taxmann.com 295High Court2018#8016 most cited

What is Danisco India (P.) Ltd. v. Union of India authority for?

Where a non-resident payee does not have a PAN in India, Tax Deducted at Source (TDS) should be applied at the rate provided in the Double Taxation Avoidance Agreement (DTAA) if it is lower than the rate prescribed under Section 206AA of the Income Tax Act, 1961.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2024.

Also referred to as

Danisco India · Section 206AA · TDS rate · non-resident · PAN · DTAA · lower rate

Judgments citing Danisco India (P.) Ltd. v. Union of India

Bajaj Steel Industries Limited, Nagpur vs. Asst. Commissioner of Income Tax CPC (TDS), Ghaziabad

Appeals are dismissed

ITA 317/NAG/2023[2014-15 (FY 2013-14, Q4)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

…।आयकर अपीलीय अिधकरण "ायपीठ नागपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.Nos.150 to 154/NAG./2023 Assessment Years: 2008-2009, 2013-2014 to 2016-2017 I.T.A No.284/NAG./2023 Assessment Year: 2008-2009 I.T.A.Nos.306 to 308/NAG./2023 Assessment Years: 2013-2014, 2014-2015 & 2016-17 I.T.A Nos.314 to 317/NAG./2023 Assessment Years: 2013-2014 & 2014-2015 Bajaj Steel Industries Limited, The ACIT, CPC, TDS, Imambada Road, Aaykar Bhawan, Sector-3, Nagpur - 440 018 vs V…

Bajaj Steel Industries Limited, Nagpur vs. Asst. Commissioner of Income Tax CPC (TDS), Ghaziabad

Appeals are dismissed

ITA 316/NAG/2023[2014-15 (FY2013-14, Q3)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

…।आयकर अपीलीय अिधकरण "ायपीठ नागपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.Nos.150 to 154/NAG./2023 Assessment Years: 2008-2009, 2013-2014 to 2016-2017 I.T.A No.284/NAG./2023 Assessment Year: 2008-2009 I.T.A.Nos.306 to 308/NAG./2023 Assessment Years: 2013-2014, 2014-2015 & 2016-17 I.T.A Nos.314 to 317/NAG./2023 Assessment Years: 2013-2014 & 2014-2015 Bajaj Steel Industries Limited, The ACIT, CPC, TDS, Imambada Road, Aaykar Bhawan, Sector-3, Nagpur - 440 018 vs V…

Bajaj Steel Industries Limited, Nagpur vs. Asst. Commissioner of Income Tax CPC (TDS), Ghaziabad

Appeals are dismissed

ITA 315/NAG/2023[2013-14 (FY 2012-13, Q4)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

…।आयकर अपीलीय अिधकरण "ायपीठ नागपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.Nos.150 to 154/NAG./2023 Assessment Years: 2008-2009, 2013-2014 to 2016-2017 I.T.A No.284/NAG./2023 Assessment Year: 2008-2009 I.T.A.Nos.306 to 308/NAG./2023 Assessment Years: 2013-2014, 2014-2015 & 2016-17 I.T.A Nos.314 to 317/NAG./2023 Assessment Years: 2013-2014 & 2014-2015 Bajaj Steel Industries Limited, The ACIT, CPC, TDS, Imambada Road, Aaykar Bhawan, Sector-3, Nagpur - 440 018 vs V…

Bajaj Steel Industries Limited, Nagpur vs. Asst. Commissioner of Income Tax CPC (TDS), Ghaziabad

Appeals are dismissed

ITA 314/NAG/2023[2013-14 (FY 2012-13, Q3)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

…।आयकर अपीलीय अिधकरण "ायपीठ नागपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.Nos.150 to 154/NAG./2023 Assessment Years: 2008-2009, 2013-2014 to 2016-2017 I.T.A No.284/NAG./2023 Assessment Year: 2008-2009 I.T.A.Nos.306 to 308/NAG./2023 Assessment Years: 2013-2014, 2014-2015 & 2016-17 I.T.A Nos.314 to 317/NAG./2023 Assessment Years: 2013-2014 & 2014-2015 Bajaj Steel Industries Limited, The ACIT, CPC, TDS, Imambada Road, Aaykar Bhawan, Sector-3, Nagpur - 440 018 vs V…

Bajaj Steel Industries Limited, Nagpur vs. Asst. Commissioner of Income Tax CPC (TDS), Ghaziabad

Appeals are dismissed

ITA 308/NAG/2023[2016-17 (FY 2015-16, Q4)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

…।आयकर अपीलीय अिधकरण "ायपीठ नागपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.Nos.150 to 154/NAG./2023 Assessment Years: 2008-2009, 2013-2014 to 2016-2017 I.T.A No.284/NAG./2023 Assessment Year: 2008-2009 I.T.A.Nos.306 to 308/NAG./2023 Assessment Years: 2013-2014, 2014-2015 & 2016-17 I.T.A Nos.314 to 317/NAG./2023 Assessment Years: 2013-2014 & 2014-2015 Bajaj Steel Industries Limited, The ACIT, CPC, TDS, Imambada Road, Aaykar Bhawan, Sector-3, Nagpur - 440 018 vs V…

Bajaj Steel Industries Limited, Nagpur vs. Asst. Commissioner of Income Tax CPC (TDS), Ghaziabad

Appeals are dismissed

ITA 307/NAG/2023[2014-15 (FY 2013-14, Q2)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

…।आयकर अपीलीय अिधकरण "ायपीठ नागपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.Nos.150 to 154/NAG./2023 Assessment Years: 2008-2009, 2013-2014 to 2016-2017 I.T.A No.284/NAG./2023 Assessment Year: 2008-2009 I.T.A.Nos.306 to 308/NAG./2023 Assessment Years: 2013-2014, 2014-2015 & 2016-17 I.T.A Nos.314 to 317/NAG./2023 Assessment Years: 2013-2014 & 2014-2015 Bajaj Steel Industries Limited, The ACIT, CPC, TDS, Imambada Road, Aaykar Bhawan, Sector-3, Nagpur - 440 018 vs V…

Bajaj Steel Industries Limited, Nagpur vs. Asst. Commissioner of Income Tax CPC (TDS), Ghaziabad

Appeals are dismissed

ITA 306/NAG/2023[2013-14 (FY 20012-13, Q2)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

…।आयकर अपीलीय अिधकरण "ायपीठ नागपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.Nos.150 to 154/NAG./2023 Assessment Years: 2008-2009, 2013-2014 to 2016-2017 I.T.A No.284/NAG./2023 Assessment Year: 2008-2009 I.T.A.Nos.306 to 308/NAG./2023 Assessment Years: 2013-2014, 2014-2015 & 2016-17 I.T.A Nos.314 to 317/NAG./2023 Assessment Years: 2013-2014 & 2014-2015 Bajaj Steel Industries Limited, The ACIT, CPC, TDS, Imambada Road, Aaykar Bhawan, Sector-3, Nagpur - 440 018 vs V…

Bajaj Steel Industries Limited, Nagpur vs. Asst. Commissioner of Income Tax CPC (TDS), Ghaziabad

Appeals are dismissed

ITA 284/NAG/2023[2008-09 (FY 2007-08, Q4)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

…।आयकर अपीलीय अिधकरण "ायपीठ नागपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.Nos.150 to 154/NAG./2023 Assessment Years: 2008-2009, 2013-2014 to 2016-2017 I.T.A No.284/NAG./2023 Assessment Year: 2008-2009 I.T.A.Nos.306 to 308/NAG./2023 Assessment Years: 2013-2014, 2014-2015 & 2016-17 I.T.A Nos.314 to 317/NAG./2023 Assessment Years: 2013-2014 & 2014-2015 Bajaj Steel Industries Limited, The ACIT, CPC, TDS, Imambada Road, Aaykar Bhawan, Sector-3, Nagpur - 440 018 vs V…

Bajaj Steel Industies Ltd., Nagpur vs. Assistant Commissioner of Income Tax, CPC, TDS, Ghaziabad

Appeals are dismissed

ITA 153/NAG/2023[2015-16]Status: DisposedITAT Nagpur26 Feb 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

…।आयकर अपीलीय अिधकरण "ायपीठ नागपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.Nos.150 to 154/NAG./2023 Assessment Years: 2008-2009, 2013-2014 to 2016-2017 I.T.A No.284/NAG./2023 Assessment Year: 2008-2009 I.T.A.Nos.306 to 308/NAG./2023 Assessment Years: 2013-2014, 2014-2015 & 2016-17 I.T.A Nos.314 to 317/NAG./2023 Assessment Years: 2013-2014 & 2014-2015 Bajaj Steel Industries Limited, The ACIT, CPC, TDS, Imambada Road, Aaykar Bhawan, Sector-3, Nagpur - 440 018 vs V…

Bajaj Steel Industies Ltd., Nagpur vs. Assistant Commissioner of Income Tax, CPC, TDS, Ghaziabad

Appeals are dismissed

ITA 152/NAG/2023[2014-15]Status: DisposedITAT Nagpur26 Feb 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

…।आयकर अपीलीय अिधकरण "ायपीठ नागपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.Nos.150 to 154/NAG./2023 Assessment Years: 2008-2009, 2013-2014 to 2016-2017 I.T.A No.284/NAG./2023 Assessment Year: 2008-2009 I.T.A.Nos.306 to 308/NAG./2023 Assessment Years: 2013-2014, 2014-2015 & 2016-17 I.T.A Nos.314 to 317/NAG./2023 Assessment Years: 2013-2014 & 2014-2015 Bajaj Steel Industries Limited, The ACIT, CPC, TDS, Imambada Road, Aaykar Bhawan, Sector-3, Nagpur - 440 018 vs V…

Bajaj Steel Industies Ltd., Nagpur vs. Assistant Commissioner of Income Tax, CPC, TDS, Ghaziabad

Appeals are dismissed

ITA 151/NAG/2023[2013-14]Status: DisposedITAT Nagpur26 Feb 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

…।आयकर अपीलीय अिधकरण "ायपीठ नागपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.Nos.150 to 154/NAG./2023 Assessment Years: 2008-2009, 2013-2014 to 2016-2017 I.T.A No.284/NAG./2023 Assessment Year: 2008-2009 I.T.A.Nos.306 to 308/NAG./2023 Assessment Years: 2013-2014, 2014-2015 & 2016-17 I.T.A Nos.314 to 317/NAG./2023 Assessment Years: 2013-2014 & 2014-2015 Bajaj Steel Industries Limited, The ACIT, CPC, TDS, Imambada Road, Aaykar Bhawan, Sector-3, Nagpur - 440 018 vs V…

Bajaj Steel Industies Ltd., Nagpur vs. Assistant Commissioner of Income Tax, CPC, TDS, Ghaziabad

Appeals are dismissed

ITA 150/NAG/2023[2008-09]Status: DisposedITAT Nagpur26 Feb 2024AY 2008-09

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

…।आयकर अपीलीय अिधकरण "ायपीठ नागपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.Nos.150 to 154/NAG./2023 Assessment Years: 2008-2009, 2013-2014 to 2016-2017 I.T.A No.284/NAG./2023 Assessment Year: 2008-2009 I.T.A.Nos.306 to 308/NAG./2023 Assessment Years: 2013-2014, 2014-2015 & 2016-17 I.T.A Nos.314 to 317/NAG./2023 Assessment Years: 2013-2014 & 2014-2015 Bajaj Steel Industries Limited, The ACIT, CPC, TDS, Imambada Road, Aaykar Bhawan, Sector-3, Nagpur - 440 018 vs V…

Commissioner of Income Tax International Taxation-1, New Delhi vs. Air India Ltd

ITA/233/2022HC Delhi28 Jul 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 12(4)Section 2Section 206ASection 7Section 90(2)

…ITA No.233/2022 Page 1 of 8 $~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 233/2022 COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-1, NEW DELHI ..... Appellant Through: Mr.Puneet Rai, Sr.Standing Counsel. versus AIR INDIA LTD. ..... Respondent Through: None % Date of Decision: 28th July, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (Oral): 1. Present Income Tax Appeal has been filed challenging the Order dated 23rd April, 2021 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 2260/ DEL/2018, ITA No. 2261/DEL/2018 and ITA N…

Assistant Commissioner of Income Tax, (International Taxation), Circle -2(2), Bangalore vs. M/S. Wipro Limited, Bangalore

In the result, the appeal by the revenue is dismissed

ITA 1074/BANG/2019[2010-11]Status: DisposedITAT Bangalore11 Mar 2020AY 2010-11

Bench: Shri N.V Vasudevan, Vice- & Shri B.R.Baskaranit(It) A No.1074/Bang/2019 (Assessment Year : 2010-11) The Asst. Commissioner Of Income-Tax, International Taxation, Circle-2(2), Bmtc Building, Koramangala, Bangalore-560 095 Appellant Vs M/S Wipro Limited, 76P & 80P, Doddakanelli, Sarjapur Road, Bangalore-560 035 Pan No.Aaacw0387R Respondent Revenue By : Smt. R.Premi, Jcit Assessee By : Shri P.V.Srinivasan, Ca Date Of Hearing : 09-03-2020 Date Of Pronouncement : 11-03-2020 O R D E R

For Appellant: Shri P.V.Srinivasan, CAFor Respondent: Smt. R.Premi, JCIT
Section 192Section 195Section 200Section 201Section 201(1)Section 206ASection 9(1)

…IT(IT)A.No.1074/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘C’ BEFORE SHRI N.V VASUDEVAN, VICE-PRESIDENT AND SHRI B.R.BASKARAN, ACCOUNTANT MEMBER IT(IT) A No.1074/Bang/2019 (Assessment year : 2010-11) The Asst. Commissioner of Income-tax, International Taxation, Circle-2(2), BMTC Building, Koramangala, Bangalore-560 095 Appellant Vs M/s Wipro Limited, 76P & 80P, Doddakanelli, Sarjapur Road, Bangalore-560 035 Pan No.AAACW0387R Respondent Revenue by : Smt. R.Premi, JCIT Assessee by : Shri P.V.Srinivasan, CA Date of hearing : 09-03-2020 Date of pronouncement : 11-03-2020 O R D E R PER SHR…

Danisco India (P.) Ltd. v. Union of India (90 Taxmann.com 295) — Cited in 14 Judgments | BharatTax