“ domestic company ”

ITA 6375/MUM/2013[2007-08]Status: DisposedITAT Mumbai31 May 2023AY 2007-08

DCIT v/s Total Oil India Pvt. Ltd. vide ITA No. 6997/Mum/2019 dated 20.04.2023 wherein held that additional grounds income tax payable by the domestic company shall be at the rate of mentioned in section 115-O of the Act. 5. With the assistance of Ld representative, we have been gone ... case of DCIT v/s Total India Pvt. Ltd. ITA no. 6997/Mum/2019 wherein it is held that the dividend declared, distributed or paid by a domestic company to non resident shareholder (s) attract additional income tax (tax on distributed profits) referred to in section 115-O of the Act, such additional

Ambuja Cements Ltd, Mumbai vs. Addl CIT Ltu, Mumbai

Appeal are dismissed

Bench: Shri Amit Shukla & Shri Amarjit Singhita No.2968/Mum/2015 (A.Y.2008-09) Ambuja Cement Ltd Vs. Acit-Ltu (Formerly Known As 29Th Floor, Centre-1, Gurjrat Ambuja Cements World Trade Centre, Ltd.) Cuffe Parade, Mumbai- Elegant Business Part, 400005 Midc Cross Road B, Andheri (E) Mumbai-400059 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacg0569P Appellant .. Respondent Appellant By : Shri Chaitanya D Joshi Respondent By : Shri Manoj Mishra Date Of Hearing 30.05.2023 Date Of Pronouncement 31.05.2023 आदेश / O R D E R Per Bench : These Two Appeals Filed By The Assessee Were Adjudicated Vide Combined Order Of The Vide Itat No. 2968/Mum/2015 & 1665/Mum/2019 On 07.11.2022. 2. Thereafter The Assessee Filed Miscellaneous Application Vide Ma No. 381/Mum/2022 & Ma 382/Mum/2022 & Submitted That Additional Grounds Raised Vide Separate Application Dated 05.01.2018 Was Remained To The Adjudicated By The Tribunal In The Above Referred Order Dated 07.11.2022. P A G E | 2 Ambuja Cement Ltd. Vs Acit

For Appellant: Shri Chaitanya D JoshiFor Respondent: Shri Manoj Mishra

ITA 1638/MUM/2021[2013-14]Status: DisposedITAT Mumbai29 May 2023AY 2013-14

DCIT v/s Total Oil India Pvt. Ltd. vide ITA No. 6997/Mum/2019 dated 20.04.2023 wherein held that additional grounds income tax payable by the domestic company shall be at the rate of mentioned in section 115-O of the Act. 5. With the assistance of Ld representative, we have been gone ... case of DCIT v/s Total India Pvt. Ltd. ITA no. 6997/Mum/2019 wherein it is held that the dividend declared, distributed or paid by a domestic company to non resident shareholder (s) attract additional income tax (tax on distributed profits) referred to in section 115-O of the Act, such additional

DCIT Circle 8(2) (1), Mumbai vs. M/S. . Ogilvy and Mather Pvt. Ltd, Mumbai

In the result, the In the result, the cross appeals of the assessee and Revenue of the assessee and Revenue are dismissed

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

ITA 1637/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 May 2023AY 2012-13

6997/Mum/2019 for AY 2016 Ltd in ITA No. 6997/Mum/2019 for AY 2016-17 17has held that dividend distribution tax on domestic companies has to be levied as dividend distribution tax on domestic companies has to be levied as dividend distribution tax on domestic companies has to be levied ... above, we hold that where dividend 83. For the reasons give above, we hold that where dividend is declared, distributed or paid by a domestic company to a is declared, distributed or paid by a domestic company to a is declared, distributed or paid by a domestic company

DCIT, Cir 8(2) (1), Mumbai vs. M/S. Ogilvy and Mather Pvt. Ltd, Mumbai

In the result, the In the result, the cross appeals of the assessee and Revenue of the assessee and Revenue are dismissed

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

ITA 1326/MUM/2021[2016-17]Status: DisposedITAT Mumbai29 May 2023AY 2016-17

6997/Mum/2019 for AY 2016 Ltd in ITA No. 6997/Mum/2019 for AY 2016-17 17has held that dividend distribution tax on domestic companies has to be levied as dividend distribution tax on domestic companies has to be levied as dividend distribution tax on domestic companies has to be levied ... above, we hold that where dividend 83. For the reasons give above, we hold that where dividend is declared, distributed or paid by a domestic company to a is declared, distributed or paid by a domestic company to a is declared, distributed or paid by a domestic company

Ogilvy and Mather P. Ltd, Mumbai vs. The Asstt. CIT-8(2)(1), Mumbai

In the result, the In the result, the cross appeals of the assessee and Revenue of the assessee and Revenue are dismissed

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

ITA 1325/MUM/2021[2013-14]Status: DisposedITAT Mumbai29 May 2023AY 2013-14

6997/Mum/2019 for AY 2016 Ltd in ITA No. 6997/Mum/2019 for AY 2016-17 17has held that dividend distribution tax on domestic companies has to be levied as dividend distribution tax on domestic companies has to be levied as dividend distribution tax on domestic companies has to be levied ... above, we hold that where dividend 83. For the reasons give above, we hold that where dividend is declared, distributed or paid by a domestic company to a is declared, distributed or paid by a domestic company to a is declared, distributed or paid by a domestic company

Ogily and Mather P. Ltd., Mumbai vs. The Asst. CIT -8(2)(1), Mumbai

In the result, the In the result, the cross appeals of the assessee and Revenue of the assessee and Revenue are dismissed

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

ITA 1324/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 May 2023AY 2012-13

6997/Mum/2019 for AY 2016 Ltd in ITA No. 6997/Mum/2019 for AY 2016-17 17has held that dividend distribution tax on domestic companies has to be levied as dividend distribution tax on domestic companies has to be levied as dividend distribution tax on domestic companies has to be levied ... above, we hold that where dividend 83. For the reasons give above, we hold that where dividend is declared, distributed or paid by a domestic company to a is declared, distributed or paid by a domestic company to a is declared, distributed or paid by a domestic company

Ogilvy and Mather P. Ltd., Mumbai vs. The Asst. CIT-8(2)(1), Mumbai

In the result, the In the result, the cross appeals of the assessee and Revenue of the assessee and Revenue are dismissed

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

ITA 316/SRT/2022[2020-21]Status: DisposedITAT Surat11 May 2023AY 2020-21

6997/Mum/2019 for AY 2016 Ltd in ITA No. 6997/Mum/2019 for AY 2016-17 17has held that dividend distribution tax on domestic companies has to be levied as dividend distribution tax on domestic companies has to be levied as dividend distribution tax on domestic companies has to be levied ... above, we hold that where dividend 83. For the reasons give above, we hold that where dividend is declared, distributed or paid by a domestic company to a is declared, distributed or paid by a domestic company to a is declared, distributed or paid by a domestic company

Kgy Glass Industries (P) Ltd, Surat vs. Asstt. Director of Income of Income Tax, CPC, Bangaluru

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Kgy Glass Industries (P) Ltd., Asstt. Director Of Income Plot No. 827, Gidc, Sachin, Tax, Cpc, Vs. Surat-394230. Bengaluru. Pan: Aaeck 0946 J Appellant Respondednt

Section 115BSection 115JSection 139(1)Section 143(1)Section 254(1)

assessee submits that while filing the return of income electronically, the assessee opted to be taxed under Section 115BAA of the Act being a domestic company. The assessee could not upload/filed Form 10-IC online due to technical problem in the portal, however, the assessee fulfilled ... submissions of both the parties and gone through the orders of the lower authorities. There is no dispute that the assessee is a domestic company engaged in the business of textile and eligible to avail the benefit to be taxed under Section 115BAA of the Act, provided the assessee fulfilled

Kay Jay Projects Pvt. Ltd., New Delhi vs. DCIT, Central Circle, Noida

In the result, the appeal of the assessee for AY 2008-09 is allowed

ITA 2423/DEL/2018[2010-11]Status: DisposedITAT Delhi10 May 2023AY 2010-11

Bench: Shri Saktijit Dey & Shri M. Balaganesh

For Appellant: Shri S.B. Gupta, CAFor Respondent: Shri J.S. Minhas, CIT, DR

Section 131Section 153ASection 68

vide grounds No.2 and 3 in the original grounds, had also raised the same by way of additional ground. 6. The assessee is a domestic company regularly maintaining its books of account which are subjected to statutory audit under the Companies Act, 1956. The assessee had filed the return

Kay Jay Projects Pvt. Ltd., New Delhi vs. DCIT, Central Circle, Noida

In the result, the appeal of the assessee for AY 2008-09 is allowed

ITA 2422/DEL/2018[2009-10]Status: DisposedITAT Delhi10 May 2023AY 2009-10

Bench: Shri Saktijit Dey & Shri M. Balaganesh

For Appellant: Shri S.B. Gupta, CAFor Respondent: Shri J.S. Minhas, CIT, DR

Section 131Section 153ASection 68

vide grounds No.2 and 3 in the original grounds, had also raised the same by way of additional ground. 6. The assessee is a domestic company regularly maintaining its books of account which are subjected to statutory audit under the Companies Act, 1956. The assessee had filed the return

Kay Jay Projects Pvt. Ltd., New Delhi vs. DCIT, Central Circle, Noida

In the result, the appeal of the assessee for AY 2008-09 is allowed

ITA 2421/DEL/2018[2008-09]Status: DisposedITAT Delhi10 May 2023AY 2008-09

Bench: Shri Saktijit Dey & Shri M. Balaganesh

For Appellant: Shri S.B. Gupta, CAFor Respondent: Shri J.S. Minhas, CIT, DR

Section 131Section 153ASection 68

vide grounds No.2 and 3 in the original grounds, had also raised the same by way of additional ground. 6. The assessee is a domestic company regularly maintaining its books of account which are subjected to statutory audit under the Companies Act, 1956. The assessee had filed the return

Maruti Suzuki India Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 1953/DEL/2022[2018-19]Status: FixedITAT Delhi20 Apr 2023AY 2018-19

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR

ITA 1952/DEL/2022[2017-18]Status: FixedITAT Delhi20 Apr 2023AY 2017-18

धिधथ/ Date of pronouncement : 20/04/2023 आदेश/ ORDER The question for consideration before Special Bench is:- "Where dividend is declared, distributed or paid by a domestic company to a non-resident shareholder(s), which attracts additional income-tax (tax on distributed profits) referred to in section 115-O of the Income ... short ‘the Act'), whether such additional income-tax payable by the domestic company shall be at the rate mentioned in Section 115-O of the Act or the rate of tax applicable to the non-resident shareholder(s) with reference to such dividend income”. 5 Special Bench - Total Oil India

Maruti Suzuki India Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR

ITA 521/DEL/2021[2016-17]Status: FixedITAT Delhi20 Apr 2023AY 2016-17

धिधथ/ Date of pronouncement : 20/04/2023 आदेश/ ORDER The question for consideration before Special Bench is:- "Where dividend is declared, distributed or paid by a domestic company to a non-resident shareholder(s), which attracts additional income-tax (tax on distributed profits) referred to in section 115-O of the Income ... short ‘the Act'), whether such additional income-tax payable by the domestic company shall be at the rate mentioned in Section 115-O of the Act or the rate of tax applicable to the non-resident shareholder(s) with reference to such dividend income”. 5 Special Bench - Total Oil India

Maruti Suzuki India Ltd., New Delhi vs. DCIT, Circle-16(1), New Delhi

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR

ITA 8968/DEL/2019[2015-16]Status: HeardITAT Delhi20 Apr 2023AY 2015-16

धिधथ/ Date of pronouncement : 20/04/2023 आदेश/ ORDER The question for consideration before Special Bench is:- "Where dividend is declared, distributed or paid by a domestic company to a non-resident shareholder(s), which attracts additional income-tax (tax on distributed profits) referred to in section 115-O of the Income ... short ‘the Act'), whether such additional income-tax payable by the domestic company shall be at the rate mentioned in Section 115-O of the Act or the rate of tax applicable to the non-resident shareholder(s) with reference to such dividend income”. 5 Special Bench - Total Oil India

Maruti Suzuki India Limited, New Delhi vs. ACIT, Spl. Range-6, New Delhi

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR

ITA 8009/DEL/2018[2014-15]Status: HeardITAT Delhi20 Apr 2023AY 2014-15

धिधथ/ Date of pronouncement : 20/04/2023 आदेश/ ORDER The question for consideration before Special Bench is:- "Where dividend is declared, distributed or paid by a domestic company to a non-resident shareholder(s), which attracts additional income-tax (tax on distributed profits) referred to in section 115-O of the Income ... short ‘the Act'), whether such additional income-tax payable by the domestic company shall be at the rate mentioned in Section 115-O of the Act or the rate of tax applicable to the non-resident shareholder(s) with reference to such dividend income”. 5 Special Bench - Total Oil India

Maruti Suzuki India Ltd., New Delhi vs. DCIT, Circle-16(1), New Delhi

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR