Union of India v. Tata Chemicals Ltd.

363 ITR 658Supreme Court of India2014#1263 most cited

What is Union of India v. Tata Chemicals Ltd. authority for?

The Department has a moral and legal obligation to refund excess tax collected from taxpayers, along with interest. An assessee is entitled to interest on the amount of taxes refunded, including interest on interest, as per Section 244A of the Income-tax Act.

91

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Union of India v. Tata Chemicals Ltd. · interest on refund · Section 244A · interest on interest · excess tax collected · department's obligation · tax refund · Section 244 · Section 243 · 363 ITR 658 · 43 Taxmann.com 240 · 6 SCC 335

Also reported as

43 Taxmann.com 240822 Taxmann 2256 SCC 335

Sections most often in play

Section 244ASection 143(3)Section 154Section 147Section 243Section 244Section 140A(1)Section 244(1A)

Issues it is cited on

section 140a(1)section 153a(b)interest on refundinterest on interestsection 140asection 263(2)section 244section 142(2c)section 243section 244asection 140abatement of assessment

Judgments citing Union of India v. Tata Chemicals Ltd.

DINESH CHAND JAIN,KANPUR vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, KANPUR

In the result, the appeal of the assessee is allowed

ITA 692/LKW/2025[2012-13]Status: DisposedITAT Lucknow17 Feb 2026AY 2012-13

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2012-13 Dinesh Chand Jain, Vs. Dy. Cit, 7/189, Swaroop Nagar, Kanpur- Central Circle-1, Kanpur 280002, U.P. Pan: Adbpj2732Q (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. R.R.N. Shukla, Add Cit Dr Date Of Hearing: 04.12.2025 Date Of Pronouncement: 17.02.2026 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Ao Under Section 143(3) R.W.S. 154 Of The Income Tax Act, 1961 On 28.04.2016. The Grounds Of Appeal Are As Under:- “1.1 Because The Id. "Cit(A)" Has Erred In Law & On Facts In Upholding The Action Of The Assessing Officer In Withdrawing The Refund Of Interest Amounting To Rs. 8,20,163/-, Paid To The Assessee U/S 244A Of The Income-Tax Act, 1961 On Excess Amount Of Self-Assessment Tax Paid U/S 140A Of The Act. 1.2 Because The View Taken By Id. "Cit(A)" While Upholding The Action Of The Assessing Officer Is Based On Misinterpretation Of The Provisions Of Clause (B) Of Sub-Section (1) Of Section 244A Of The Act, As Applicable At The Relevant Point Of Time. 2. Because, In Any Case & Without Prejudice To The Grounds Hereinfore, While Upholding The Action Of The Assessing Officer In Withdrawing The Interest Paid To The Assessee U/S 244A Of The Act, The Ld. "Cit(A)" Failed To Appreciate That The Issue Of Payment Of Interest On Excess Amount Paid U/S 140A Was Debatable In Nature & It Could Not Have Been Decided By Invoking The Provisions Of Section 154 Of The Act As The Same Did Not Constitute A Mistake Apparent From The Record.

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. R.R.N. Shukla, Add CIT DR
Section 140ASection 143(3)Section 154Section 240Section 244Section 244ASection 244A(1)(a)Section 244A(1)(b)

…cases would fall under the residuary clause (b) of section 244A. It therefore, held that tax paid on regular assessment was also eligible for interest under section 244A. Furthermore, it had relied upon the decision of Union of India vs. Tata Chemicals (2014) 6 SCC 335 and referred to the judgment of the Hon’ble Madras High Court in the case of CIT vs. Cholamandalam Investment and Finance Co. Ltd. (2007) 294 ITR 438. Besides this, it referred to the decision of the Hon’ble Madras High Court in the case of CIT vs. Needle Industries P. Ltd. 233 ITR 370 and its own judgment in the case of Sandvik Asia Ltd vs Commiss…

LIC HOUSING FINANCE LTD,MUMBAI vs. ACIT, MUMBAI

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

ITA 6972/MUM/2024[2005-06]Status: DisposedITAT Mumbai12 Feb 2026AY 2005-06

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri S.Bhandari and Sri Shreyas Shah,(Adv.) and Amicus CuriaeFor Respondent: Shri Surendra Mohan,(Sr. DR)
Section 143(1)(a)Section 153(5)Section 154Section 244ASection 244A(1)(b)Section 5(2)

…st is allowable either u/s 244A of Income Tax Act OR under principles of fairness and natural justice and principles of unjust enrichment as held by Various Courts in decisions cited before the CIT(A) like (a) Hon'ble Apex Court in UOI v. Tata Chemicals Ltd. [363 ITR 658 SC) (b) Hon'ble Bom HC in UPS Freight Services India (P.) Ltd. v. DCIT [2023] 156 taxmann.com 489 (Bombay) and Hon'ble Rajasthan High Court in Dwejesh Acharya v. Income Tax Officer [2023] 157 taxmann.com 332. 3. In this case of a Public Sector undertaking of Government of India, the assessee filed VSVS application as per under Direct Tax Vivad Se…

GOLDENCROSS PHARMA LIMITED,MUMBAI vs. DCIT, CIRCLE 7(1)(1) CURRENT JAO- DCIT, CENTRAL CIRCLE 1(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 4765/MUM/2025[2008-09]Status: DisposedITAT Mumbai10 Dec 2025AY 2008-09

Bench: Justice (Retd.) C. V. Bhadang & Shri Prabhash Shankargoldencross Pharma V/S. Deputy Commissioner Of Limited बनाम Income Tax, Circle 7(1)(1), Tower A, 1St Floor, Peninsula Current Jao-Dcit, Central Business Park, Ganpatrao Circle 1(2), Aaykar Bhavan, Kadam Marg, Lower Parel, Mk Road, Current Jao-906, Mumbai – 400013, 9Th Floor, Pratishtha Bhavan, Maharashtra Mk Road, Mumbai – 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcg0541J Appellant/अपीलार्थी .. Respondent/प्रतिवादी

Section 140ASection 143(3)Section 154Section 244A

…ly requesting for proper method of adjustment of refund and for following the same method which was followed by the department while making collection of taxes. In a recent judgment of Hon'ble Supreme Court in the case of Union of India v. Tata Chemicals Ltd. 363 ITR 658 (SC) wherein it has discussed at length about moral and legal obligation of the department to refund the amount of tax collected from the tax payers which was more than the amount actually due as per law, along with interest. Some of the observations are reproduced hereunder for the sake of better clarity in deciding the issue before us: "37 A "t…

JCIT (IN SITU), CIRCLE-1(1), KOLKATA, KOLKATA vs. THE PEERLESS GENERAL FINANCE AND INVESTMENT COMPANY LIMITED, KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 750/KOL/2025[1992-93]Status: DisposedITAT Kolkata26 Aug 2025AY 1992-93

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita No.750/Kol/2025 (निर्धारण वर्ा / Assessment Year : 1992-93) Jcit (In Situ), Circle-1(1), Vs The Peerless General Finance Kolkata & Investment Company Limited Peerless Bhawan, 3, Esplanade East, Kolkata-700069 Pan No. :Aabct 3043 L (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) रधजस्व की ओर से /Revenue By : Shri Sushanta Saha, Addl. Cit निर्धाररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate & Ms. Puja Somani, Ca सुनवाई की तारीख / Date Of Hearing : 31/07/2025 घोषणा की तारीख/Date Of Pronouncement : 26/08/2025 आदेश / O R D E R Per Rajesh Kumar, Am : This Is An Appeal Filed By The Revenue Against The Order Dated 26.09.2017, Passed By The Ld. Cit(A)-22, Kolkata, For The Assessment Year 1992-93. 2. At The Outset, We Observe That There Is A Delay Of 39 Days In Filing The Appeal By The Revenue For Which The Condonation Petition Has Been Filed. After Perusing The Contents Of Condonation Petition, We Are Inclined To Condone The Delay & Admit The Appeal For Adjudication. 3. The Only Issue Raised By The Revenue In The Various Grounds Of Appeal Is Against The Order Of The Ld. Cit(A) Holding That The Assessee Is Entitled To Interest On Unpaid Interest Whereas There Is No Provisions As Per The Income Tax Act To Charge The Interest On Unpaid Interest On The Assessee As Well As Nowhere The Powers Give Rights To The Assessing Officer To Give Interest On Unpaid Interest To The Assessee.

For Appellant: Shri S.K.Tulsiyan, Advocate and MsFor Respondent: Shri Sushanta Saha, Addl. CIT
Section 154Section 244A

…'s own case as well as judgment of Hon'ble High Court in the case of India Trade Promotion Organisation (supra). 3.9 Before parting with, we are reminded of a recent judgment of Hon'ble Supreme Court in the case of Union of India v. Tata Chemicals Ltd. [2014] 363 ITR 658/822 Taxman 225/43 taxmann.com 240 wherein Hon'ble Supreme Court has discussed at length about moral and legal obligation of the department to refund the amount of tax collected from the tax payers which was more than the amount actually due as per law, along with interest. Some of the useful observations are reproduced hereunder for the sake of b…

THE FEDERAL BANK LTD,KOCHI vs. ACIT, , KOCHI

In the result, the appeal of the assessee stands partly allowed

ITA 533/COCH/2023[2020-21]Status: DisposedITAT Cochin25 Jun 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 143(3)Section 154Section 244A

…nsel for the assessee submitted that the appellant is entitled for interest u/s. 244A of the Act even on interest granted u/s. 244A of the Act. In support of this he placed reliance on the following decisions: - i) Union of India v. Tata Chemicals Ltd. [2014] 363 ITR 658 ii) Union Bank of India v. ACIT [2016] 52 ITR(T) 221 (Mum) iii) Tata Sons (P.) Ltd. v. DCIT [2024] 204 ITD 802 (Mum) 9. On the other hand, the CIT-DR submits that the order passed by the CIT(A) is in consonance with the law laid down by the Hon'ble Apex Court in the case of CIT v. Gujarat Fluoro Chemicals [2014] 358 ITR 291, therefore, no interf…

THE FEDERAL BANK LTD,KOCHI vs. ACIT, KOCHI

In the result, the appeal of the assessee stands partly allowed

ITA 532/COCH/2023[2010-11]Status: DisposedITAT Cochin25 Jun 2025AY 2010-11

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 143(3)Section 154Section 244A

…nsel for the assessee submitted that the appellant is entitled for interest u/s. 244A of the Act even on interest granted u/s. 244A of the Act. In support of this he placed reliance on the following decisions: - i) Union of India v. Tata Chemicals Ltd. [2014] 363 ITR 658 ii) Union Bank of India v. ACIT [2016] 52 ITR(T) 221 (Mum) iii) Tata Sons (P.) Ltd. v. DCIT [2024] 204 ITD 802 (Mum) 9. On the other hand, the CIT-DR submits that the order passed by the CIT(A) is in consonance with the law laid down by the Hon'ble Apex Court in the case of CIT v. Gujarat Fluoro Chemicals [2014] 358 ITR 291, therefore, no interf…

THE FEDERAL BANK LTD,KOCHI vs. ACIT, KOCHI

In the result, the appeal of the assessee stands partly allowed

ITA 531/COCH/2023[2007-08]Status: DisposedITAT Cochin25 Jun 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 143(3)Section 154Section 244A

…nsel for the assessee submitted that the appellant is entitled for interest u/s. 244A of the Act even on interest granted u/s. 244A of the Act. In support of this he placed reliance on the following decisions: - i) Union of India v. Tata Chemicals Ltd. [2014] 363 ITR 658 ii) Union Bank of India v. ACIT [2016] 52 ITR(T) 221 (Mum) iii) Tata Sons (P.) Ltd. v. DCIT [2024] 204 ITD 802 (Mum) 9. On the other hand, the CIT-DR submits that the order passed by the CIT(A) is in consonance with the law laid down by the Hon'ble Apex Court in the case of CIT v. Gujarat Fluoro Chemicals [2014] 358 ITR 291, therefore, no interf…

THE FEDERAL BANK LTD,KOCHI vs. ACIT, KOCHI

In the result, the appeal of the assessee stands partly allowed

ITA 530/COCH/2023[2001-02]Status: DisposedITAT Cochin25 Jun 2025AY 2001-02

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 143(3)Section 154Section 244A

…nsel for the assessee submitted that the appellant is entitled for interest u/s. 244A of the Act even on interest granted u/s. 244A of the Act. In support of this he placed reliance on the following decisions: - i) Union of India v. Tata Chemicals Ltd. [2014] 363 ITR 658 ii) Union Bank of India v. ACIT [2016] 52 ITR(T) 221 (Mum) iii) Tata Sons (P.) Ltd. v. DCIT [2024] 204 ITD 802 (Mum) 9. On the other hand, the CIT-DR submits that the order passed by the CIT(A) is in consonance with the law laid down by the Hon'ble Apex Court in the case of CIT v. Gujarat Fluoro Chemicals [2014] 358 ITR 291, therefore, no interf…

THE FEDERAL BANK LTD.,KOCHI vs. ACIT, KOCHI

In the result, the appeal of the assessee stands partly allowed

ITA 529/COCH/2023[2000-01]Status: DisposedITAT Cochin25 Jun 2025AY 2000-01

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 143(3)Section 154Section 244A

…nsel for the assessee submitted that the appellant is entitled for interest u/s. 244A of the Act even on interest granted u/s. 244A of the Act. In support of this he placed reliance on the following decisions: - i) Union of India v. Tata Chemicals Ltd. [2014] 363 ITR 658 ii) Union Bank of India v. ACIT [2016] 52 ITR(T) 221 (Mum) iii) Tata Sons (P.) Ltd. v. DCIT [2024] 204 ITD 802 (Mum) 9. On the other hand, the CIT-DR submits that the order passed by the CIT(A) is in consonance with the law laid down by the Hon'ble Apex Court in the case of CIT v. Gujarat Fluoro Chemicals [2014] 358 ITR 291, therefore, no interf…

ANSHUL ANIL GOEL,PUNE vs. DY. COMMISSIONER OF INCOME TAX (1) 1, PUNE

In the result, the appeal filed by the assessee is allowed

ITA 2537/PUN/2024[2024-25]Status: DisposedITAT Pune27 Jan 2025AY 2024-25

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2024-25

For Appellant: Shri Sharad A ShahFor Respondent: Shri Ramnath P Murkunde
Section 143(1)Section 206CSection 64

…n fact the amendment would not serve its object in such a situation unless it is construed as retrospective”. He also relied on the following decisions: 1. Wipro Limited vs. JCIT & Anr. (2021) 205 DTR 434 (Kar) 2. Union of India vs. Tata Chemicals Ltd. (2014) 363 ITR 658 (SC) 3. Deere & Company vs. DCIT vide ITA No.178/PUN/2021, order dated 05.11.2021 4. Million Traders Bhopal Pvt. Ltd. vs. ADIT vide ITA Nos.124 & 125/Ind/2023, order dated 12.10.2023 5. M/s. Hotel Ashok Garden vs. ITO vide ITA Nos.12 to 15/Bang/2023, order dated 06.02.2023 9 13. The Ld. DR on the other hand relied on the orders of the Assessing…

DEPOSIT INSURANCE AND CREDIT GUARANTEE CORPORATION,MUMBAI vs. CIT (A), NFAC, DELHI

In the result, the appeal by the assessee is allowed

ITA 1074/MUM/2024[2020-21]Status: DisposedITAT Mumbai08 Nov 2024AY 2020-21

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhaildeposit Insurance & Credit Guarantee Corporation, Dicgc, Second Floor, Rbi Building, Byculla, Mumbai Central, H.O. Mumbai – 400008, ............... Appellant Pan : Aaacd2094E V/S Dcit – 3(4) Mumbai – 400020 ……………… Respondent Maharashtra

For Appellant: Shri Rushabh MehtaFor Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 143(1)Section 143(3)Section 144BSection 244ASection 250

…-NFAC erred in facts and law in attributing some delay even on part of the appellant in the process of issuance of refund by the ld. Assessing Officer and wrongly applied the decision of the Hon’ble Apex Court in the case of UOI v. Tata Chemicals Ltd., (2014) 363 ITR 658 (SC)." 3. The issue arising in present appeal pertains to method of calculation of refund due to the assessee after adjusting the refund already granted. 4. The brief facts of the case pertaining to the issue as emanating from the record, are: The assessee is a wholly owned subsidiary of the Reserve Bank of India and its functions are governed…

KELLER (M) SDN BHD,CHENNAI vs. DCIT INTL TAX 1(2), CHENNAI, CHENNAI

In the result, the appeal of the assessee stands allowed

ITA 1319/CHNY/2023[2018-19]Status: DisposedITAT Chennai28 Aug 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1319/Chny/2023 (िनधा"रणवष" / Assessment Year: 2018-2019) Vs. The Deputy Commissioner Of Keller (M) Sdn Bhd, Income Tax, 7Th Floor, Centennial Square, International Taxation 1(2) No.6A, Dr. Ambedkar Road, Chennai. Kodambakkam, Chennai 600 024. [Pan: Aagck 8014M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Ashik Shah, C.A. ""यथ" क" ओर से /Respondent By : Shri. Nilay Baran Som, Irs, Cit.

For Appellant: Shri. Ashik Shah, C.AFor Respondent: Shri. Nilay Baran Som, IRS, CIT
Section 133(6)Section 139Section 143(3)Section 147Section 154Section 239Section 263

…ai 2023 (6) TMI 812 108 13 FCA Engineering India Pvt. ITAT-Chennai ITA No. 117 Ltd. 684/CHNY/2023 B. Refund cannot be denied merely on account of non-furnishing of the return Sl.No Name of the case Forum Citation Page No. 14 Tata Chemicals Ltd. Supreme Court 363 ITR 658 126 15 R. Seshammal HC-Madras 237 ITR 185 136 16 Vali Brothers HC- Allahad 282 ITR 149 138 17 A. Balakrishnan HC-Karnataka 290 ITR 227 141 18 Daljit Singh Pyare Lal & HC-P & H 269 ITR 19 146 Co. 19 Karnataka State Co- HC-Karnataka 130 taxmann.com 114 149 operative Apex Bank Ltd. 20 C. Kishan Rao & Co. ITAT 3 ITD 474 155 Hyderabad The ld.Counsel f…

SREI INFRASTRUCTURE FINANCE LIMITED,KOLKATA vs. ACIT,CIR-11(1), KOL, KOLKATA

In the result, appeal of the assessee is allowed

ITA 1157/KOL/2023[2017-18]Status: DisposedITAT Kolkata29 Apr 2024AY 2017-18

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No.1157/Kol/2023 Assessment Year: 2017-18 Srei Infrastructure Finance Ltd. ………. Appellant (Pan: Aaacs1425L) Vs. Acit, Circle-11(1), Kolkata ……. Respondent Appearances By: Shri S. K. Tulsiyan, Advocate & Sm. Lata Goyal, Aca Appeared For Appellant Shri S. Datta, Cit, Dr Appeared For Respondent . Date Of Hearing : 07.02.2024 Date Of Pronouncing The Order : 29.04.2024 Order Per Manish Borad: This Appeal Filed By The Assessee Pertaining To The Assessment Year (In Short “Ay”) 2017-18 Is Directed Against The Order Passed U/S 250 Of The Income Tax Act, 1961 In Short The “Act”) By Ld. Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short Ld. “Cit(A)”] Dated 05.09.2023 Arising Out Of The Assessment Order U/S. 154 R,W,S, 143(3) Of The Act By Acit, Circle-11(1), Kolkata Dated 12.07.2022. 2. Grounds Of Appeal Raised By The Assessee Are Reproduced As Under: “1. That On The Facts & In The Circumstances Of The Case, The Learned Commissioner Of Income Tax (Appeal), [Here- In- After Referred To As Ld. Cit(A)] Was Not Justified & Grossly Erred In Not Granting The Interest U/S. 244A Of The Income Tax Act, 1961 ('The Act').

Section 115JSection 139(1)Section 143(2)Section 154Section 244ASection 244A(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE Shri Rajpal Yadav, Vice President & Dr. Manish Borad, Accountant Member I.T.A. No.1157/Kol/2023 Assessment Year: 2017-18 Srei Infrastructure Finance Ltd. ………. Appellant (PAN: AAACS1425L) Vs. ACIT, Circle-11(1), Kolkata ……. Respondent Appearances by: Shri S. K. Tulsiyan, Advocate & Sm. Lata Goyal, ACA appeared for Appellant Shri S. Datta, CIT, DR appeared for Respondent . Date of hearing : 07.02.2024 Date of pronouncing the order : 29.04.2024 ORDER Per Manish Borad, Accountant Member: This appeal filed by the assessee pertaining to the Assessment Yea…

SAAB TECHNOLOGIES B.V.(FORMERLY KNOWN S ,KOLKATA vs. D.C.I.T., INTERNATIONAL TAXATION, CIRCLE-2(1), KOLKATA, KOLKATA

In the result, ITA No. 153/KOL/2022 is allowed

ITA 153/KOL/2022[2018-2019]Status: DisposedITAT Kolkata18 Apr 2024AY 2018-2019

Bench: Sri Anikesh Banerjee & Sri Girish Agrawal

Section 143(3)Section 144C

…आयकर अपीलीय अिधकरण कोलकाता 'सी' पीठ, कोलकाता म" IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA "ी अिनकेश बनज", "याियक सद"य एवं "ी िगरीश अ"वाल, लेखा सद"य के सम" Before SRI ANIKESH BANERJEE, JUDICIAL MEMBER & SRI GIRISH AGRAWAL, ACCOUNTANT MEMBER I.T.A. No.: 153/KOL/2022 Assessment Year: 2018-19 Saab Technologies B.V (Formerly known as Holland Institute of Traffic Technologies B.V.)….......…………............................................Appellant [PAN: AABCH 5694 R] Vs. DCIT, International Taxation, Circle-2(1), Kolkata................Respondent Appearances: Assessee represented by: Sh. Abhishek Ke…

ADOBE SYSTEMS SOFTWARE IRELAND LTD,IRELAND vs. ACIT, CIRCLE 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI

Appeal is allowed in terms indicate above

ITA 804/DEL/2023[2016-17]Status: DisposedITAT Delhi22 Dec 2023AY 2016-17

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2016-17] Adobe Systems Software Ireland Vs Acit, Ltd., 406, Riverwalk, Citywest Circle-1(1)(1), Business Campus, Saggart, International Dublin 24, Ireland Taxation, Pan-Aahca7203M New Delhi. Appellant Respondent Appellant By Shri Ravi Sharma, Adv. & Ms. Shruti Khimta, Ar Respondent By Shri Vizay B.Vasanta, Cit Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 22.12.2023 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By Ld.Acit, Circle-International Taxation 1(1)(1), Delhi Dated 24.01.2023 For The Assessment Year 2016-17. 2. The Assessee Has Raised Following Grounds Of Appeal:-

…ess taxes collected by them. Accordingly, the amount of refund due to the Assessee was in the nature of a 'debt owed' to it by the income-tax authorities. 4. With regard to the above, it may be noted that in the case of Union of India v. Tata Chemicals [2014] 363 ITR 658 (SC), the Hon'ble Supreme Court has held that income-tax refund payable to the 14 | P a g e assessee is a 'debt owed' and payable by the Government (please refer to page nos. 99 to 110 of the paperbook-11). 5. The aforesaid observation of the Hon'ble Supreme Court has also been acknowledged by the Central Board of Direct Taxes ("CBDT") in its Ci…

DCTI-3(4), , MUMBAI vs. M/S IDBI BANK LTD , MUMBAI

Accordingly, the grounds raised assessee are allowed and that of the revenue are dismissed

ITA 2081/MUM/2023[2002-2003]Status: DisposedITAT Mumbai30 Oct 2023AY 2002-2003

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 143(3)Section 244A

…1 ITAs 2080 & 2081/Mum/2023 IDBI Bank Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”,MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2080/Mum/2023 - 1997-98 I.T.A. No.2081/Mum/2023 - 2002-03 Deputy Commissioner of Income- vs M/s IDBI Bank Ltd 7th Floor, IDBI Tower, WTC tax-3(4), Mumbai 29th Floor, Centr-1, World Trade Complex,Cuffe Parade, Mumbai Center, Cuffe Parade, Mumbai-400 PAN : AABCI8842G 005, Maharashtra- 400 005 APPELLANT RESPONDENT Present for the Assessee Shri. C Naresh Present for the Department Shri Prashant Kumar Gupta (CIT DR) D…

DCTI-3(4), , MUMBAI vs. M/S IDBI BANK LTD , MUMBAI

Accordingly, the grounds raised assessee are allowed and that of the revenue are dismissed

ITA 2080/MUM/2023[1997-98]Status: DisposedITAT Mumbai30 Oct 2023AY 1997-98

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 143(3)Section 244A

…1 ITAs 2080 & 2081/Mum/2023 IDBI Bank Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”,MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2080/Mum/2023 - 1997-98 I.T.A. No.2081/Mum/2023 - 2002-03 Deputy Commissioner of Income- vs M/s IDBI Bank Ltd 7th Floor, IDBI Tower, WTC tax-3(4), Mumbai 29th Floor, Centr-1, World Trade Complex,Cuffe Parade, Mumbai Center, Cuffe Parade, Mumbai-400 PAN : AABCI8842G 005, Maharashtra- 400 005 APPELLANT RESPONDENT Present for the Assessee Shri. C Naresh Present for the Department Shri Prashant Kumar Gupta (CIT DR) D…

ADOBE SYSTEMS SOFTWARE IRELAND LIMITED,IRELAND vs. ACIT CIRCLE 1(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee is treated as allowed for statistical purposes subject to the directions contained in para 11, 18 and 19 above

ITA 913/DEL/2023[2020-21]Status: DisposedITAT Delhi12 Oct 2023AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2020-21

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144C(13)

…e interest on income tax refund is covered under Article 11 as the term "interest" used in the said article has been defined in paragraph 4 as "income from debt claims of every kind. Hon'ble Supreme Court in the case of Union of India v. Tata Chemicals [2014] 363 ITR 658 (SC) has held that income-tax refund payable to the assessee is a 'debt owed and payable by the Government. Thus, prima-facie, the interest on income tax refund should be chargeable to tax at 10% under Article 11 of the India-Ireland tax treaty. 10.7 Moreover, it is observed that u/s 143(1) only an exhaustive list of adjustments has been prescri…

DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN vs. SCHLUMBERGER ASIA SERVICES LTD., DEHRADUN

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

ITA 5305/DEL/2018[2015-16]Status: DisposedITAT Dehradun15 Sept 2023AY 2015-16

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

For Appellant: Shri P. J. Pardiwalla, Sr. AdvFor Respondent: Shri Mayank Kumar, JCIT, DR
Section 143(3)Section 44BSection 9(1)(vii)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Shri Saktijit Dey, Vice President and Shri M. Balaganesh, Accountant Member ITA No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. DCIT, 14th Floor, Tower-C, Building Circle-2, No. 1, DLF City, Phase-II, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) PAN: AADCS1107J ITA No. 5305/Del/2018 (A.Y.: 2015-16) DCIT, Vs. Schlumberger Asia Services Ltd, 14th Floor, Tower-C, Building No. Circle-2, International Taxation, 1, DLF City, Phase-II, Gurgaon Dehradun (Appellant) (Respondent) PAN: AADCS1107J Assessee by : Shr…

SCHLUMBERGER ASIA SERVICES LTD.,DEHRADUN vs. DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

ITA 5223/DEL/2018[2015-16]Status: DisposedITAT Dehradun15 Sept 2023AY 2015-16

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

For Appellant: Shri P. J. Pardiwalla, Sr. AdvFor Respondent: Shri Mayank Kumar, JCIT, DR
Section 143(3)Section 44BSection 9(1)(vii)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Shri Saktijit Dey, Vice President and Shri M. Balaganesh, Accountant Member ITA No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. DCIT, 14th Floor, Tower-C, Building Circle-2, No. 1, DLF City, Phase-II, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) PAN: AADCS1107J ITA No. 5305/Del/2018 (A.Y.: 2015-16) DCIT, Vs. Schlumberger Asia Services Ltd, 14th Floor, Tower-C, Building No. Circle-2, International Taxation, 1, DLF City, Phase-II, Gurgaon Dehradun (Appellant) (Respondent) PAN: AADCS1107J Assessee by : Shr…

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