DDIT (IT-II), Pune v. Serum Institute of India Ltd.

56 Taxmann.com 1Income Tax Appellate Tribunal2015#7482 most cited

What is DDIT (IT-II), Pune v. Serum Institute of India Ltd. authority for?

Section 206AA, which mandates a higher TDS rate for non-residents without a PAN, cannot be applied retrospectively if tax was already deducted at lower rates as per DTAA provisions.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2019.

Also referred to as

DDIT (IT-II) · Pune v. Serum Institute of India Ltd. · 56 Taxmann.com 1 · Section 206AA · Section 90(2) · DTAA · PAN · TDS rate · retrospective applicability · non-residents · Pune ITAT

Judgments citing DDIT (IT-II), Pune v. Serum Institute of India Ltd.

The ITO (International Taxation)-1, Ahmedabad vs. Adani Power Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 2700/AHD/2017[2016-2017(QTR-4)]Status: DisposedITAT Ahmedabad29 May 2019

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 2700/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2016-2017

For Appellant: Shri Vijay Ranjan, A.R
Section 206ASection 206MSection 90(2)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D ’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 2700/AHD/2017 "नधा"रण वष"/Asstt. Year: 2016-2017 Income tax Officer, Adani Power Ltd., (International Taxation)-I Vs. Shikhar Building, Ahmedabad. Nr.Adani House, Mithakhali Circle, Navrang Pura, Ahmedabad-380009. PAN : AABCA2957L (Applicant) (Respondent) : Revenue by Shri Sumit Kumar Verma, Sr.D.R Assessee by : Shri Vijay Ranjan, A.R सुनवाई क" तार"ख/Date of Hearing : 10/05/2019 घोषणा क" तार"ख /Date of Pronou…

Surya Agrotech Infrastructure Ltd, New Delhi vs. ACIT, Central Circle-8, New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1158/DEL/2019[2014-15]Status: DisposedITAT Delhi07 May 2019AY 2014-15

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’G’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 1156/Del/2019 ITA ITA No No 1156/…

Surya Agrotech Infrastructure Ltd, New Delhi vs. ACIT, Central Circle-8, New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1157/DEL/2019[201`3-14]Status: DisposedITAT Delhi07 May 2019

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’G’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 1156/Del/2019 ITA ITA No No 1156/…

Surya Processed Food Pvt. Ltd., New Delhi vs. ACIT, Central Circle-8, New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1156/DEL/2019[2013-14]Status: DisposedITAT Delhi07 May 2019AY 2013-14

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’G’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 1156/Del/2019 ITA ITA No No 1156/…

Sarat Chatterjee & Co. ( vs. P) Pvt. Ltd., Hooghly

In the result, both the appeals of the assessee are allowed

ITA 917/KOL/2016[2012-2013]Status: DisposedITAT Kolkata12 Dec 2018AY 2012-2013

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara)

Section 206ASection 250Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) I.T.A No. 916/Kol/2016 Assessment Year: 2011-12 I.T.A No. 917/Kol/2016 Assessment Year: 2012-13 Sarat Chatterjee & Co. (VSP) P. Ltd..........................................……………………………......….......Appellant C/o. Somnath Ghosh & Associates, Advocates Seben Brothers’ Lodge P.O. Buroshibtala P.S. Chinsurah Dist. Hooghly PIN- 712 105 [PAN : AADCS 6139 A] Income Tax Officer, (Intl. Tax) Ward-2 (1), Kolkata....................................................……Respon…

Sarat Chatterjee & Co. ( vs. P) Pvt. Ltd., Hooghly

In the result, both the appeals of the assessee are allowed

ITA 916/KOL/2016[2011-2012]Status: DisposedITAT Kolkata12 Dec 2018AY 2011-2012

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara)

Section 206ASection 250Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) I.T.A No. 916/Kol/2016 Assessment Year: 2011-12 I.T.A No. 917/Kol/2016 Assessment Year: 2012-13 Sarat Chatterjee & Co. (VSP) P. Ltd..........................................……………………………......….......Appellant C/o. Somnath Ghosh & Associates, Advocates Seben Brothers’ Lodge P.O. Buroshibtala P.S. Chinsurah Dist. Hooghly PIN- 712 105 [PAN : AADCS 6139 A] Income Tax Officer, (Intl. Tax) Ward-2 (1), Kolkata....................................................……Respon…

ITO (It) 1(1)(2), Mumbai vs. Accenture Services P.Ltd, Mumbai

In the result, the appeal of the revenue is treated as partly allowed

ITA 6351/MUM/2016[2015-16]Status: DisposedITAT Mumbai07 May 2018AY 2015-16

Bench: S/Shri B.R.Baskaran (Am) & Amarjit Singh (Jm)

Section 115ASection 201(1)Section 206A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Before S/Shri B.R.Baskaran (AM) & Amarjit Singh (JM) I.T.A. No. 6351/Mum/2016 (Assessment Year 2015-16) ITO (IT)-1(1)(2) M/s. Accenture Services Pvt. Ltd. Room No. 113 Vs. (Now succeeded by “Accenture 1st Floor Solutions P. Ltd.) Sciendia House Plot No. 3, Godrej & Boyce N.M. Road Complex, Pirojshah Nagar Ballard Estate Off. LBS Marg, Vilhroli West Mumbai-400 038. Mumbai-400 079. PAN : AACCA8997K (Appellant) (Respondent) Assessee by Shri M.P. Lohia & Shri Nikhil Tiwari Department by Shri Saurabh Deshpande Date of Hearing 1.5.2018 Date of Pronouncement 7.…

ITO(It)1(1)(2), Mumbai vs. Atos Worldwide India Pvt. Ltd., Mumbai

In the result appeal of the Revenue is dismissed

ITA 6424/MUM/2016[2015-16]Status: DisposedITAT Mumbai29 Jan 2018AY 2015-16

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 6424/Mum/2016 (नििाारण वर्ा / Assessment Year: 2015-16) बिाम/ Ito(It)1(1)(2) Atos Worldwide India Pvt. R.No. 113, First Floor, Ltd. Scindia House, N.M. Road, 701, Interface-11, V. Ballard Estate, New Link Road, Mumbai- 400038 Malad(W), Mumbai-400064 स्थायी ऱेखा सं./ Pan : Aaace2403J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: NoneFor Respondent: Shri. Rajat Mittal
Section 115ASection 2Section 201Section 201(1)Section 206ASection 90(2)Section 90A

…आयकर अपीऱीय अधिकरण “C” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No. 6424/Mum/2016 (नििाारण वर्ा / Assessment Year: 2015-16) बिाम/ ITO(IT)1(1)(2) Atos Worldwide India Pvt. R.no. 113, First Floor, Ltd. Scindia House, N.M. Road, 701, Interface-11, v. Ballard Estate, New Link Road, Mumbai- 400038 Malad(W), Mumbai-400064 स्थायी ऱेखा सं./ PAN : AAACE2403J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: None Revenue by : Shri. Rajat Mittal सुनवाई की तारीख /Date of H…

Computer Sciences Corporation India Pvt. Ltd., Noida vs. ITO (International Taxation), Noida

In the result, the appeal is partly allowed

ITA 4549/DEL/2016[2014-15]Status: DisposedITAT Delhi18 Nov 2016AY 2014-15

Bench: Shri R.S. Syal & Shri Kuldip Singhassessment Year : 2014-15

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Anil Kumar Sharma, Sr. DR
Section 115ASection 195Section 201Section 201(1)Section 206A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year : 2014-15 Computer Sciences Corporation Vs. ITO (International Taxation), India Pvt. Ltd., TDS, DLF IT Park, Noida, Noida. Tower, A-44/45, Sector 62, Noida. PAN: AABCC5820A (Appellant) (Respondent) Assessee By : Shri Ravi Sharma, Advocate Department By : Shri Anil Kumar Sharma, Sr. DR Date of Hearing : 16.11.2016 Date of Pronouncement : 18.11.2016 ORDER PER R.S. SYAL, AM: This appeal by the assessee is directed against the order passed by the CIT(…

ITO (TDS), New Delhi vs. Bharti Airtel Ltd., Gurgaon

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 4077/DEL/2012[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA Nos. 3593 TO 3596/Del/2012 Assessment Years : 2008-09 to 2011-12 Bharti Airtel Limited, Vs. ITO(TDS), Airtel Centre Ward 1(1), International Taxation, New Delhi Plot No. 16, Udyog Vihar, Phase-IV, Gurgaon – 122015 (PAN: AAACB2894G) (Appellant) (Respondent) AND ITA Nos. 4076 TO 4079/Del/2012 Assessment Years : 2008-09 to 2011-…

ITO (TDS), New Delhi vs. Bharti Airtel Ltd., Gurgaon

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 4076/DEL/2012[2008-09 (F.Y. 2007-08)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA Nos. 3593 TO 3596/Del/2012 Assessment Years : 2008-09 to 2011-12 Bharti Airtel Limited, Vs. ITO(TDS), Airtel Centre Ward 1(1), International Taxation, New Delhi Plot No. 16, Udyog Vihar, Phase-IV, Gurgaon – 122015 (PAN: AAACB2894G) (Appellant) (Respondent) AND ITA Nos. 4076 TO 4079/Del/2012 Assessment Years : 2008-09 to 2011-…

Bharti Airtel Ltd., Gurgaon vs. ITO (TDS), New Delhi

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3596/DEL/2012[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA Nos. 3593 TO 3596/Del/2012 Assessment Years : 2008-09 to 2011-12 Bharti Airtel Limited, Vs. ITO(TDS), Airtel Centre Ward 1(1), International Taxation, New Delhi Plot No. 16, Udyog Vihar, Phase-IV, Gurgaon – 122015 (PAN: AAACB2894G) (Appellant) (Respondent) AND ITA Nos. 4076 TO 4079/Del/2012 Assessment Years : 2008-09 to 2011-…

Bharti Airtel Ltd., Gurgaon vs. ITO (TDS), New Delhi

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3595/DEL/2012[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA Nos. 3593 TO 3596/Del/2012 Assessment Years : 2008-09 to 2011-12 Bharti Airtel Limited, Vs. ITO(TDS), Airtel Centre Ward 1(1), International Taxation, New Delhi Plot No. 16, Udyog Vihar, Phase-IV, Gurgaon – 122015 (PAN: AAACB2894G) (Appellant) (Respondent) AND ITA Nos. 4076 TO 4079/Del/2012 Assessment Years : 2008-09 to 2011-…

Bharti Airtel Ltd., Gurgaon vs. ITO (TDS), New Delhi

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3594/DEL/2012[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA Nos. 3593 TO 3596/Del/2012 Assessment Years : 2008-09 to 2011-12 Bharti Airtel Limited, Vs. ITO(TDS), Airtel Centre Ward 1(1), International Taxation, New Delhi Plot No. 16, Udyog Vihar, Phase-IV, Gurgaon – 122015 (PAN: AAACB2894G) (Appellant) (Respondent) AND ITA Nos. 4076 TO 4079/Del/2012 Assessment Years : 2008-09 to 2011-…

Bharti Airtel Ltd., Gurgaon vs. ITO (TDS), New Delhi

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3593/DEL/2012[2008-09 (F.Y. 2007-08)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA Nos. 3593 TO 3596/Del/2012 Assessment Years : 2008-09 to 2011-12 Bharti Airtel Limited, Vs. ITO(TDS), Airtel Centre Ward 1(1), International Taxation, New Delhi Plot No. 16, Udyog Vihar, Phase-IV, Gurgaon – 122015 (PAN: AAACB2894G) (Appellant) (Respondent) AND ITA Nos. 4076 TO 4079/Del/2012 Assessment Years : 2008-09 to 2011-…