Danisco India Pvt. Ltd. v. UOI

404 ITR 539High Court2018#9057 most cited

What is Danisco India Pvt. Ltd. v. UOI authority for?

Provisions of a Double Taxation Avoidance Agreement (DTAA) override Section 206AA of the Income Tax Act, 1961, where the DTAA provides for a more favourable tax rate, particularly concerning non-residents without a PAN.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2023.

Also referred to as

Danisco India Pvt Ltd · Section 206AA · Section 90(2) · DTAA · short deduction of tax · no PAN · non-resident · treaty override · favourable rate

Issues it is cited on

section 206asection 206aashort deduction of taxazadi bachao andolansection 90(2)section 206section 200asection 195section 90permanent establishmentsection 200non-resident

Judgments citing Danisco India Pvt. Ltd. v. UOI

Span Air Pvt. Ltd, New Delhi vs. ITO TDS Ward 51, Ghaziabad

The Appeals are allowed for statistical purposes

ITA 4434/DEL/2019[2016-17]Status: DisposedITAT Delhi16 Feb 2023AY 2016-17

Bench: Shri N. K. Billaiya & Shri Anubhav Sharma

For Appellant: Sh. M. R. Sahu, CAFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 200ASection 206ASection 90(2)

…A being favourable in comparison to the Act were liable to be applied as per section 90(2) of the Act read with CBDT Circular no 333 dated 02.04.1982. Reliance was heavily placed on the judgment in the case of Danisco India Pvt. Ltd. Vs. Union of India (2018) 404 ITR 539 (D. H. C) and the Pune Tribunal order in the case of Dy. DDIT Vs. Serum Institute of India (2015) 68 SOT 254 (Pune ITAT) to contend that provisions of section 90(2) overrides the provision of section 206AA. Accordingly, rate specified under DTAA shall be applicable to non-resident having no PAN account in India. The ld CIT(A) however, discredited…

The Commissioner of Income Tax vs. M/S Wipro Ltd

ITA/184/2019HC Karnataka29 Nov 2022

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 260

…t (for short 'the Act') and has raised a demand for the remaining 10%. In substance, he submitted that the issue is covered by the decision in the case of Danisco (Supra) against the revenue. 1 (2018) 404 ITR 539 (Delhi) - 6 - ITA No. 181 of 2019 C/W ITA No. 182 of 2019 ITA No. 183 of 2019 ITA No. 184 of 2019 5. Shri. Aravind, learned Standing Counsel for the Revenue adverting to Section 206-AA of the Act submitted that every payee is required to furnish a Permanent Account Number and in the absence of t…

The Commissioner of Income Tax vs. M/S Wipro Ltd

ITA/182/2019HC Karnataka29 Nov 2022

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 260

…t (for short 'the Act') and has raised a demand for the remaining 10%. In substance, he submitted that the issue is covered by the decision in the case of Danisco (Supra) against the revenue. 1 (2018) 404 ITR 539 (Delhi) - 6 - ITA No. 181 of 2019 C/W ITA No. 182 of 2019 ITA No. 183 of 2019 ITA No. 184 of 2019 5. Shri. Aravind, learned Standing Counsel for the Revenue adverting to Section 206-AA of the Act submitted that every payee is required to furnish a Permanent Account Number and in the absence of t…

The Commissioner of Income Tax vs. M/S Wipro Ltd

ITA/181/2019HC Karnataka29 Nov 2022

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 260

…t (for short 'the Act') and has raised a demand for the remaining 10%. In substance, he submitted that the issue is covered by the decision in the case of Danisco (Supra) against the revenue. 1 (2018) 404 ITR 539 (Delhi) - 6 - ITA No. 181 of 2019 C/W ITA No. 182 of 2019 ITA No. 183 of 2019 ITA No. 184 of 2019 5. Shri. Aravind, learned Standing Counsel for the Revenue adverting to Section 206-AA of the Act submitted that every payee is required to furnish a Permanent Account Number and in the absence of t…

Air India Ltd., New Delhi vs. ITO (TDS)(International Taxation), New Delhi

ITA 2262/DEL/2017[2013-14 (F.Y. 2012-13)]Status: DisposedITAT Delhi23 Apr 2021

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Rajiv Pal Puri, CAFor Respondent: Dr. Shiv Swaroop Singh, Senior DR
Section 154Section 200A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.2260/Del./2017 (ASSESSMENT YEAR : 2013-14) (2nd Quarter of Form 27Q of FY 2012-13) ITA No.2261/Del./2017 (ASSESSMENT YEAR : 2013-14) (3rd Quarter of Form 27Q of FY 2012-13) ITA No.2262/Del./2017 (ASSESSMENT YEAR : 2013-14) (4th Quarter of Form 27Q of FY 2012-13) Air India Limited, vs. ITO, TDS Ward 1(1)(1), 113, Airlines House, International Taxation, Gurudwara Rakab Ganj Road, New Delhi. New Delhi – 110 001. (PAN : AACCN6194P) (…

Air India Ltd., New Delhi vs. ITO (TDS)(International Taxation), New Delhi

ITA 2261/DEL/2017[2013-14 (F.Y. 2012-13)]Status: DisposedITAT Delhi23 Apr 2021

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Rajiv Pal Puri, CAFor Respondent: Dr. Shiv Swaroop Singh, Senior DR
Section 154Section 200A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.2260/Del./2017 (ASSESSMENT YEAR : 2013-14) (2nd Quarter of Form 27Q of FY 2012-13) ITA No.2261/Del./2017 (ASSESSMENT YEAR : 2013-14) (3rd Quarter of Form 27Q of FY 2012-13) ITA No.2262/Del./2017 (ASSESSMENT YEAR : 2013-14) (4th Quarter of Form 27Q of FY 2012-13) Air India Limited, vs. ITO, TDS Ward 1(1)(1), 113, Airlines House, International Taxation, Gurudwara Rakab Ganj Road, New Delhi. New Delhi – 110 001. (PAN : AACCN6194P) (…

Air India Ltd., New Delhi vs. ITO (TDS)(International Taxation), New Delhi

ITA 2260/DEL/2017[2013-14 (F.Y. 2012-13)]Status: DisposedITAT Delhi23 Apr 2021

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Rajiv Pal Puri, CAFor Respondent: Dr. Shiv Swaroop Singh, Senior DR
Section 154Section 200A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.2260/Del./2017 (ASSESSMENT YEAR : 2013-14) (2nd Quarter of Form 27Q of FY 2012-13) ITA No.2261/Del./2017 (ASSESSMENT YEAR : 2013-14) (3rd Quarter of Form 27Q of FY 2012-13) ITA No.2262/Del./2017 (ASSESSMENT YEAR : 2013-14) (4th Quarter of Form 27Q of FY 2012-13) Air India Limited, vs. ITO, TDS Ward 1(1)(1), 113, Airlines House, International Taxation, Gurudwara Rakab Ganj Road, New Delhi. New Delhi – 110 001. (PAN : AACCN6194P) (…

M/S Mantri Technology Constellations Pvt Ltd, Bangalore vs. The Deputy Commissioner of Income Tax (International Taxation) Circle-1(2), Bangalore

In the result, the revenue’s appeal is dismissed and the assessee appeal is

ITA 130/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Aug 2020AY 2014-15

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadaleit(It)A No.130/Bang/2018 (Assessment Year: 2014-15) M/S. Mantri Technology Constellations Pvt. Ltd., Mantri House, 41, Vittal Mallya Road, Bangalore-560001 ….Appellant Pan Aafcm 1653D Vs. Dy. Commissioner Of Income Tax, (International Transaction), Circle 1(2), Bangalore. ……Respondent. It(It)A No.384/Bang/2018 (Assessment Year: 2014-15) (By Revenue) Assessee By: Shri V. Srinivasan, Advocate. Revenue By: Shri H. Anand, Addl. Cit (D.R)

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri H. Anand, Addl. CIT (D.R)
Section 201Section 201(1)Section 206ASection 250Section 9(1)(vii)Section 90(2)

…r allowing the appeal. Contra, the learned Authorized Representative supported the orders of CIT(A) on this disputed issue and relied on the judicial decision of Hon’ble Delhi High Court in the case of M/s Danisco India Pvt. Ltd. Vs. Union of India and Others 404 ITR 539 (Del) and Special 10 IT(IT)A Nos.130 & 384/Bang/2018 Bench decision of Tribunal in the case of M/s. Nagarjuna Fertilisers and Chemicals Limited Vs. ACIT in ITA Nos.1187 & 1188/Bang/2014 Dt.13.02.2017. 8. We heard the rival contentions of the parties and perused the material on record. We found that the CIT (Appeals) has dealt on the disputed iss…

ITO (TDS) (International Taxation), Noida vs. M/S. Computer Science Corporation India Pvt. Ltd., Noida

In the result, both the appeals of the Revenue or dismissed

ITA 4546/DEL/2016[2014-15 (F.Y. 2013-14)]Status: DisposedITAT Delhi06 Mar 2020

Bench: Shri G.S. Pannu, Vice- & Shri K.Narasimha Chary

For Appellant: Shri Satyan Sethi, AdvocateFor Respondent: Shri Satpal Gulati, CIT/DR
Section 115ASection 201(1)Section 206ASection 90Section 90(2)

…ng of credit. 10. Per contra, it is the submission on behalf of the assessee that the issue involved in this matter has squarely been covered by the decision of the Hon’ble jurisdictional High Court in the case of Danisco India Private Limited vs. UOI (2018) 404 ITR 539 wherein it is held that section 206AA of the Act has to be read down to mean that where the overseas resident business concern conducts its operations from a territory, whose government has entered into a DTAA with India, the rate of taxation would be as dictated by the provisions of the DTAA. 11. We have gone through the record in the light of…

ITO TDS (International Taxation), Noida vs. M/S Continental India Ltd., Meerut

In the result, the appeals filed by the in ITA Nos

ITA 5633/DEL/2016[2015-16]Status: DisposedITAT Delhi17 May 2019AY 2015-16

Bench: Shri N.K. Billaiya & Shri K.N. Chary[Assessment Year: 2014-15] & [Assessment Year: 2015-16] The I.T.O [Tds] Vs. Continental India Ltd International Taxation Nh 58, Meerut Roorke Road Noida Modipuram, Meerut Pan: Aafcm 5366 B [Appellant] [Respondent] Date Of Hearing : 14.05.2019 Date Of Pronouncement : 17.05.2019

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Abhiskek Kumar, Sr. DR
Section 206ASection 90(2)

…as deducted by the assessee in terms of the relevant DTAAs. Appeals are allowed accordingly.” 3. On the issue whether the treaty overrides the Act, the quarrel is settled by the decision of the Hon'ble High Court of Delhi in the case of Danisco India Pvt Ltd 404 ITR 539. The relevant findings read as under: “6. After hearing the counsel for the parties, it is quite apparent that the issue urged has been rendered largely academic on account of corrective amendment made by the Parliament-which substituted preexisting Sub-section (7) with the present Section 206AA (7). The amendment is mitigating to a large extent…

ITO TDS (International Taxation), Noida vs. M/S Continental India Ltd., Meerut

In the result, the appeals filed by the in ITA Nos

ITA 5632/DEL/2016[2014-15]Status: DisposedITAT Delhi17 May 2019AY 2014-15

Bench: Shri N.K. Billaiya & Shri K.N. Chary[Assessment Year: 2014-15] & [Assessment Year: 2015-16] The I.T.O [Tds] Vs. Continental India Ltd International Taxation Nh 58, Meerut Roorke Road Noida Modipuram, Meerut Pan: Aafcm 5366 B [Appellant] [Respondent] Date Of Hearing : 14.05.2019 Date Of Pronouncement : 17.05.2019

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Abhiskek Kumar, Sr. DR
Section 206ASection 90(2)

…as deducted by the assessee in terms of the relevant DTAAs. Appeals are allowed accordingly.” 3. On the issue whether the treaty overrides the Act, the quarrel is settled by the decision of the Hon'ble High Court of Delhi in the case of Danisco India Pvt Ltd 404 ITR 539. The relevant findings read as under: “6. After hearing the counsel for the parties, it is quite apparent that the issue urged has been rendered largely academic on account of corrective amendment made by the Parliament-which substituted preexisting Sub-section (7) with the present Section 206AA (7). The amendment is mitigating to a large extent…

Deputy Commissioner of Income Tax (It) Circle-1(1), Bangalore vs. M/S Beml Limited, Bangalore

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1398/BANG/2018[2011-12]Status: DisposedITAT Bangalore30 Apr 2019AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. R. E. Balasubramanyam, CAFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 195Section 200ASection 206ASection 90(2)

…e matter in appeal before the CIT(A)-13, Bangalore. The CIT(A) allowed the assessee’s appeal vide the impugned order dated 23.02.2018, inter alia, following the decision of the Hon’ble Delhi High Court in the case of Danisco India (P) Ltd., reported in (2018) 404 ITR 539 (Delhi). Revenue’s appeal in IT(IT)A No.1398/Bang/2018 (Assessment Year 2011-12) IT(IT)A No.1398/Bang/2018 C. O. No.116/Bang/2018 Page 3 of 9 3.1 Revenue, being aggrieved by the order of the CIT(A)-13, Bangalore, dated 23.02.2018, has preferred this appeal before the Tribunal, wherein it has raised the following grounds:- 1. The learned Commi…

Danisco India Pvt. Ltd. v. UOI (404 ITR 539) — Cited in 12 Judgments | BharatTax