DIT v. Maersk Co. Ltd.

334 ITR 79High Court2011#2397 most cited

What is DIT v. Maersk Co. Ltd. authority for?

An assessee is not liable to pay advance tax or interest under Section 234B on income that was subject to tax deduction at source by the payer, even if the payer failed to deduct such tax. The provisions relating to payment of tax and payment of interest operate in different areas, implying that the failure of the deductor does not automatically shift advance tax liability to the recipient in such cases.

48

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2023.

Also referred to as

DIT v. Maersk Co. Ltd. · 334 ITR 79 · Section 234B interest · advance tax liability · tax deduction at source failure · employer non-deduction · employee advance tax · Chapter XVII Income-tax Act · sections 190 · 191 · 201 · non-resident advance tax

Judgments citing DIT v. Maersk Co. Ltd.

DCIT, CIRCLE- 2, INTERNATIONAL TAXATION , DEHRADUN vs. GAIA SHIP MANAGEMENT AS, MUMBAI

In the result, both the appeals of the revenue are dismissed

ITA 5304/DEL/2018[2015-16]Status: DisposedITAT Dehradun22 Dec 2023AY 2015-16

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us(Through Video Conferencing)

For Appellant: Ms. Ananya Kapoor, AdvFor Respondent: Sh. Mayank Kumar, Adit CIT DR
Section 143(3)

…the circumstances of the case and in law, the Ld CIT(Appeals) has erred in holding that the assessee is not liable to pay interest u/s 2348 of the Act and in observing that the issue is covered in favour of the assessee by decision in the case of M/s Maersk [334 ITR 79, UK] 3.1. Whether the Ld CIT(Appeals) has erred in not appreciating the fact that the case of M/s Maersk was distinguishable on facts wherein the employer failed to deduct tax at source despite the specific mandatory provisions of the Act stipulating the employer being liable to deduct tax on the salary paid to the employee, thereby holding that a…

DCIT, CIRCLE- 1, INTERNATIONAL TAXATION, DEHRADUN vs. GAIA SHIP MANAGEMENT AS, MUMBAI

In the result, both the appeals of the revenue are dismissed

ITA 7476/DEL/2017[2014-15]Status: DisposedITAT Dehradun22 Dec 2023AY 2014-15

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us(Through Video Conferencing)

For Appellant: Ms. Ananya Kapoor, AdvFor Respondent: Sh. Mayank Kumar, Adit CIT DR
Section 143(3)

…the circumstances of the case and in law, the Ld CIT(Appeals) has erred in holding that the assessee is not liable to pay interest u/s 2348 of the Act and in observing that the issue is covered in favour of the assessee by decision in the case of M/s Maersk [334 ITR 79, UK] 3.1. Whether the Ld CIT(Appeals) has erred in not appreciating the fact that the case of M/s Maersk was distinguishable on facts wherein the employer failed to deduct tax at source despite the specific mandatory provisions of the Act stipulating the employer being liable to deduct tax on the salary paid to the employee, thereby holding that a…

SCHLUMBERGER ASIA SERVICES LTD.,GURGAON vs. DDIT, DEHRADUN

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 6437/DEL/2014[2011-12]Status: DisposedITAT Dehradun05 May 2022AY 2011-12

Bench: Shri R.K. Panda & Shri C.N. Prasad[Assessment Year: 2011-12] Schlumberger Asia Services Deputy Director Of Income Tax Limited, (International Taxation), 14Th Floor, Tower C, Building Dehradun No.1, Dlf City, Phase Ii, Gurgaon-122002 Pan-Aadcs1107J Assessee Revenue [Assessment Year: 2011-12] Deputy Director Of Income Tax Schlumberger Asia Services (International Taxation), Limited, Dehradun 14Th Floor, Tower C, Building No.1, Dlf City, Phase Ii, Gurgaon-122002 Pan- Aadcs1107J Revenue Assessee Assessee By Sh. Salil Kapoor, Adv. Ms. Ananya Kappor & Ms. Soumya Singh, Adv. Revenue By Sh. T.S.Mapwal, Sr.Dr

Section 143(3)Section 44BSection 44DSection 9

…8 protests the fact that credit for TDS has not been given. The Id. AO must do so at the time of giving effect to this order. 10. Ground no. 9 challenges the levy of interest u/s 234B of the Act. This ground is allowed following the case of Maersk reported in 334 ITR 79 (UK). 11. Ground nos. 10 and 11 challenge the initiation of penalty proceedings u/s 27IB and 271(l)(c) of the Act. These grounds are dismissed on the ground that mere initiation of penalty is not an appellable matter. 12. In the result, this appeal is partly allowed.” 5. Aggrieved with such part relief, the assessee as well as the Revenue are in a…

DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. TRANSOCEAN OFFSHORE DEEPWATER DRILLING INC., MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 2133/DEL/2016[2011-12]Status: DisposedITAT Dehradun21 Sept 2021AY 2011-12

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 2133/Del/2016 : Asstt. Year : 2011-12 Dcit(International Taxation), Vs Transocean Offshore Deepwater Drilling Inc., 1St Floor, Spectra Circle-2, Dehradun High Street, Hiranandani Business Park, Powai, Mumbai (Appellant) (Respondent) Pan No. Aabct6720C Assessee By : Sh. Amit Arora, Ca Revenue By : Sh. T.S. Mapwal, Sr. Dr Date Of Hearing: 17.09.2021 Date Of Pronouncement: 21.09.2021

For Appellant: Sh. Amit Arora, CAFor Respondent: Sh. T.S. Mapwal, Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2133/Del/2016 : Asstt. Year : 2011-12 DCIT(International Taxation), Vs Transocean Offshore Deepwater Drilling Inc., 1st Floor, Spectra Circle-2, Dehradun High Street, Hiranandani Business Park, Powai, Mumbai (APPELLANT) (RESPONDENT) PAN No. AABCT6720C Assessee by : Sh. Amit Arora, CA Revenue by : Sh. T.S. Mapwal, Sr. DR Date of Hearing: 17.09.2021 Date of Pronouncement: 21.09.2021 ORDER Per Amit Shukla, Judicial Member: The present appeal has been filed by the re…

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5584/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…t Uttarakhand-Intl.). 8. Whether on the facts and circumstances of the case the CIT (A) has erred in holding that interest under section 234-B was not chargeable in this case by relying upon the decision of Hon'ble Uttrakhand High court in the case of Maersk (334 ITR 79) whereas the department has contested the issue and has filed SLP before the APEX Court against in the case of Jacobs Civil Incorporated/ Mitsubishi involving similar issue. 5. Facts gathered from the orders of the lower authorities’ shows that assessee M I oversees Ltd is a company organized and existing under the laws of Cayman Island. It is eng…

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5583/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…t Uttarakhand-Intl.). 8. Whether on the facts and circumstances of the case the CIT (A) has erred in holding that interest under section 234-B was not chargeable in this case by relying upon the decision of Hon'ble Uttrakhand High court in the case of Maersk (334 ITR 79) whereas the department has contested the issue and has filed SLP before the APEX Court against in the case of Jacobs Civil Incorporated/ Mitsubishi involving similar issue. 5. Facts gathered from the orders of the lower authorities’ shows that assessee M I oversees Ltd is a company organized and existing under the laws of Cayman Island. It is eng…

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5565/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…t Uttarakhand-Intl.). 8. Whether on the facts and circumstances of the case the CIT (A) has erred in holding that interest under section 234-B was not chargeable in this case by relying upon the decision of Hon'ble Uttrakhand High court in the case of Maersk (334 ITR 79) whereas the department has contested the issue and has filed SLP before the APEX Court against in the case of Jacobs Civil Incorporated/ Mitsubishi involving similar issue. 5. Facts gathered from the orders of the lower authorities’ shows that assessee M I oversees Ltd is a company organized and existing under the laws of Cayman Island. It is eng…

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5564/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…t Uttarakhand-Intl.). 8. Whether on the facts and circumstances of the case the CIT (A) has erred in holding that interest under section 234-B was not chargeable in this case by relying upon the decision of Hon'ble Uttrakhand High court in the case of Maersk (334 ITR 79) whereas the department has contested the issue and has filed SLP before the APEX Court against in the case of Jacobs Civil Incorporated/ Mitsubishi involving similar issue. 5. Facts gathered from the orders of the lower authorities’ shows that assessee M I oversees Ltd is a company organized and existing under the laws of Cayman Island. It is eng…

ADIT, DEHRADUN vs. M/S. M.I. OVERSEAS LTD., NOIDA

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3045/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…t Uttarakhand-Intl.). 8. Whether on the facts and circumstances of the case the CIT (A) has erred in holding that interest under section 234-B was not chargeable in this case by relying upon the decision of Hon'ble Uttrakhand High court in the case of Maersk (334 ITR 79) whereas the department has contested the issue and has filed SLP before the APEX Court against in the case of Jacobs Civil Incorporated/ Mitsubishi involving similar issue. 5. Facts gathered from the orders of the lower authorities’ shows that assessee M I oversees Ltd is a company organized and existing under the laws of Cayman Island. It is eng…

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 2956/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…t Uttarakhand-Intl.). 8. Whether on the facts and circumstances of the case the CIT (A) has erred in holding that interest under section 234-B was not chargeable in this case by relying upon the decision of Hon'ble Uttrakhand High court in the case of Maersk (334 ITR 79) whereas the department has contested the issue and has filed SLP before the APEX Court against in the case of Jacobs Civil Incorporated/ Mitsubishi involving similar issue. 5. Facts gathered from the orders of the lower authorities’ shows that assessee M I oversees Ltd is a company organized and existing under the laws of Cayman Island. It is eng…

MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3072/DEL/2012[2009-10]Status: DisposedITAT Dehradun08 Jun 2021AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…t Uttarakhand-Intl.). 8. Whether on the facts and circumstances of the case the CIT (A) has erred in holding that interest under section 234-B was not chargeable in this case by relying upon the decision of Hon'ble Uttrakhand High court in the case of Maersk (334 ITR 79) whereas the department has contested the issue and has filed SLP before the APEX Court against in the case of Jacobs Civil Incorporated/ Mitsubishi involving similar issue. 5. Facts gathered from the orders of the lower authorities’ shows that assessee M I oversees Ltd is a company organized and existing under the laws of Cayman Island. It is eng…

M/S PRESTIGE ESTATES PROJECTS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-18(1), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 813/BANG/2019[2014-15]Status: DisposedITAT Bangalore02 Mar 2021AY 2014-15

Bench: Shri N.V.Vasudevan, Vp & Shri Chandra Poojari, Am

For Appellant: Sri.Padamchand Khincha, CAFor Respondent: Smt.R.Premi, JCIT-DR
Section 191Section 194Section 201Section 201(1)Section 206ASection 4

…e Department and the Department rushed through the proceedings. (h) In respect of the contention that the case laws on if tax is not deducted or short deducted under Chapter XVII the same cannot be recovered from the payer. (i) DIT v. Maersk Co. Ltd. [(2011) 334 ITR 79 (Uttarakhand HC) (ii) Associate Cement Co. Ltd. v. ITO [(2000) 74 ITD 369 (ITAT-Mumbai) (iii) CIT v. Tata Elxsi Ltd. (ITA No.82 of 2008 dated 23.01.2008) In the case of DIT v. Maersk Co. Ltd. (supra), the Hon’ble Uttarakhand High Court held as under:- 53 M/s.Prestige Estates Projects Limited. Looking into the scheme of Chapter XVII of the Income-…

M/S. VOITH PAPER GMBH,NEW DELHI vs. DDIT, NEW DELHI

In the result, appeal of the assessee is dismissed

ITA 1077/DEL/2014[2010-11]Status: DisposedITAT Delhi21 Feb 2020AY 2010-11

Bench: Shri O.P. Kant & Shri K.N. Charyassessment Year: 2010-11

Section 143(3)Section 144CSection 5(2)Section 9

…e non-resident assessee, since such assessee was not liable to pay any advance tax considering that all payments made to the assessee were subject to tax deduction at source even if the payer had not actually deducted tax at source: • DIT v. Maersk Co. Ltd.: 334 ITR 79 (Uttrakhand HC) • DIT Vs. Jacabs Civil Incorporated: 330 ITR 578 • Sedco Forex International v. DCIT, Delhi (72 ITD 415)/l 86 CTR 144 (Del.) • Asia Satellite Telecommunications Co. Ltd. (238 CTR 233) 111 Voith Paper GmbH • Rheinbraun Engineering & Wasser GmbH (1915/Bom/96) It may be pointed out that the Finance Act, 2012, w.e.f. 1.4.2012 added p…

AMADEUS GLOBAL TRAVEL DISTRIBUTION SA,SPAIN vs. ADIT, NEW DELHI

The appeal of the assessee is allowed with above direction

ITA 1494/DEL/2011[2006-07]Status: DisposedITAT Delhi18 Jul 2019AY 2006-07

Bench: Shri Kuldip Singh & Shri Prashant Maharishiamadeus Global Travel Vs. Adit, Distribution Sa Circle-1(1), (Now Known As Amadeus It International Taxation, Group Sa), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain Pan: Aafca9629P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 80HSection 9

…ed. Reliance is placed on applicant‘s own case for the assessment years 2008-09 to 2010- 11 ((ITA No. 470/ Del/2013, 815/Del/2014, 107Del/2015) wherein the Hon‘ble Tribunal followed the decision of the Uttarakhand High Court in the case of DIT vs. Maersk Ltd: 334 ITR 79 and held as under: 11. We have carefully considered the arguments of both the sides and perused the material placed before us. The ld. CIT-DR (Intl. Tax) has distinguished the decision of Hon‘ble Jurisdictional High Court on the ground that in the case before the Hon‘ble Uttarakhand High Court, the assessee‘s income was chargeable to tax under the…

DDIT, DEHRADUN vs. M/S. ROLV BERG DRIVE AS, MUMBAI

Appeal is dismissed

ITA 4621/DEL/2014[2010-11]Status: DisposedITAT Delhi18 Jun 2019AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kambleddit Vs Rolv Berg Drive As International Taxation C/O. M/S. Anil Khanna & Associates, Dehradun C. As, 307, Oberoi Splendor, Tower-C, Jogeshwari Vikhroli Link Road (Jvlr), (Appellant) Opp. Majas Bas Depot, Andheri (E) Mumbai Aaccr6772K (Respondent)

Section 234Section 448Section 44B

…he circumstances of the case and in law, the Ld CIT(Appeals) has erred in holding that the assessee is not liable to pay interest u/s 2348 of the Act and in observing that the issue is covered in 3 favour of the assessee by decision in the case of M/s Maersk [334 ITR 79, UK] 3.1. Whether the Ld CIT(Appeals) has erred in not appreciating the fact that the case of M/s Maersk was distinguishable on facts wherein the employer failed to deduct tax at source despite the specific mandatory provisions of the Act stipulating the employer being liable to deduct tax on the salary paid to the employee, thereby holding that a…

JCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. R & B FALCON (A) PTY LTD., MUMBAI

In the result, all these appeals of the Revenue are dismissed

ITA 708/DEL/2016[2011-12]Status: DisposedITAT Delhi10 May 2019AY 2011-12

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2011-12

Section 143(3)Section 144CSection 44B

…and in the circumstances of the case and in law, the L( CIT(A) has erred in holding that the assessee is not liable to pay interest u/s 234B of the Act and in observing that the issue is covered in favour of the assessee by decision in tl case of M/s Maersk [334 ITR 79, Uttarakhand]. 2.1 The Ld. CIT(A) has erred in not appreciating the facts that the case of Maersk was distinguishable on facts wherein the employer filed to deduct tax at source despite the specific mandatory provisions of the Act stipulating the employer being liable to deduct tax on the salary paid to the employee, thereby holding that an employ…

DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. DOLPHIN DRILLING LTD., DEHRADUN

ITA 4841/DEL/2016[2011-12]Status: DisposedITAT Delhi30 Apr 2019AY 2011-12

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Amit Arora, AdvocateFor Respondent: None
Section 195(1)Section 195(2)Section 201Section 209(1)(d)Section 234BSection 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.4841/Del./2016 (ASSESSMENT YEAR : 2011-12) DCIT, Circle 1, vs. M/s. Dolphin Drilling Limited, International Taxation, C/o Nangia & Co. NCR Plaza, New Delhi. New Cantt. Road, Dehradun. (PAN : AABCD8263C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Amit Arora, Advocate Shri Vishal Mishra, Advocate REVENUE BY : None Date of Hearing : 25.04.2019 Date of Order : 30.04.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The Appellant, DCIT, Circle 1, International Ta…

DDIT, DEHRADUN vs. M/S. ONGC AS REPRESENTATIVE ASSESSEE OF M/S. CAMERON SINGAPORE PTE LTD., SINGAPORE, DEHRADUN

In the result, the appeal filed by the revenue is dismissed

ITA 6169/DEL/2014[2010-11]Status: DisposedITAT Delhi11 Feb 2019AY 2010-11

Bench: Smt. Diva Singh & Sh. R.K Pandaassessment Year: 2010-11 Ddit Ongc As Representative International Taxation Vs Assessee Of M/S. Cameron Aayakar Bhawan, 13A- Singapore Pte. Ltd. Co., Tel Subhash Road, Dehradun – Bhawan, Dehradun 248001 (Appellant) (Respondent)

Section 143Section 44BSection 9Section 9(1)(vii)

…the circumstances of the case and in law , the Ld CIT(Appeals) has erred in holding that the assessee is not liable to pay interest u/s 234B of the Act and in observing that the issue is covered in favour of the assessee by decision in the case of M/s Maersk [334 ITR 79, Uttarakhand] 7.1 The Ld CIT(Appeals) has erred in not appreciating the fact that the case of M/s Maersk was distinguishable on facts wherein the employer failed to deduct tax at source despite the specific mandatory provisions of the Act stipulating the employer being liable to deduct tax on the salary paid to the employee, thereby holding that…

BG INTERNATIONAL LTD.,MUMBAI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN

In the result, all the appeals of the assessee are partly allowed

ITA 4840/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jan 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 & Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

Section 143(3)Section 144CSection 153Section 153(4)

…arguments of both the sides and perusing the decisions of Hon’ble Uttarakhand High Court and Delhi High Court, we are unable to agree with the contention of ld. CIT DR (Intl. Tax). The Hon’ble Jurisdictional High Court in the case of DIT vs. Maersk Co. Ltd., 334 ITR 79, held as under:- “Looking into the scheme of Chapter XVII of the Income tax Act, 1961 it is clear that the provisions relating to payment of tax and those relating to payment of interest operate in two different areas. From a combined reading of sections 190, 191, 192, 198, 200, 201, 203 and 204 of the Act, it is clear that as soon as tax is ded…

BG INTERNATIONAL LTD.,MUMBAI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN

In the result, all the appeals of the assessee are partly allowed

ITA 4839/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Jan 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 & Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

Section 143(3)Section 144CSection 153Section 153(4)

…arguments of both the sides and perusing the decisions of Hon’ble Uttarakhand High Court and Delhi High Court, we are unable to agree with the contention of ld. CIT DR (Intl. Tax). The Hon’ble Jurisdictional High Court in the case of DIT vs. Maersk Co. Ltd., 334 ITR 79, held as under:- “Looking into the scheme of Chapter XVII of the Income tax Act, 1961 it is clear that the provisions relating to payment of tax and those relating to payment of interest operate in two different areas. From a combined reading of sections 190, 191, 192, 198, 200, 201, 203 and 204 of the Act, it is clear that as soon as tax is ded…

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DIT v. Maersk Co. Ltd. (334 ITR 79) — Cited in 48 Judgments | BharatTax