Dy. DIT v. Serum Institute of India Ltd.

68 SOT 254Income Tax Appellate Tribunal2015#25615 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2023.

Judgments citing Dy. DIT v. Serum Institute of India Ltd.

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)

…h 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 claim of assessee holding that as deductees have no PAN details accordingly, appellant has been rightly h…

SARAT CHATTERJEE & CO. ( vs. P) PVT. LTD.,HOOGHLYVS.ITO, (INTERNATIONAL TAXATION), KOLKATA, KOLKATA

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)

…furnish his PAN - Held, yes [Para 31] [In favour of assessee]” The Hon’ble Delhi High Court in the case of Danisco India Private Limited (supra) approved the decision of the Pune Bench of the ITAT in the case of Dy. DIT v. Serum Institute of India Ltd. [2015] 68 SOT 254/56 taxmann.com 1 (Pune - Trib.), which was followed by the Special Bench of the Tribunal in the case of Nagarjuna Fertilizers & Chemicals Ltd. (supra). 7. Respectfully following the same, we uphold the contentions of the assessee. 8. Coming to the submissions of the ld. D/R, we find that there is no dispute to the fact that the company receiving…

SARAT CHATTERJEE & CO. ( vs. P) PVT. LTD.,HOOGHLYVS.ITO, (INTERNATIONAL TAXATION), KOLKATA, KOLKATA

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)

…furnish his PAN - Held, yes [Para 31] [In favour of assessee]” The Hon’ble Delhi High Court in the case of Danisco India Private Limited (supra) approved the decision of the Pune Bench of the ITAT in the case of Dy. DIT v. Serum Institute of India Ltd. [2015] 68 SOT 254/56 taxmann.com 1 (Pune - Trib.), which was followed by the Special Bench of the Tribunal in the case of Nagarjuna Fertilizers & Chemicals Ltd. (supra). 7. Respectfully following the same, we uphold the contentions of the assessee. 8. Coming to the submissions of the ld. D/R, we find that there is no dispute to the fact that the company receiving…

Dy. DIT v. Serum Institute of India Ltd. (68 SOT 254) — Cited in 3 Judgments | BharatTax