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“dividend distribution tax”

Special Rate ProvisionsSection 115-OSection 115-O587 judgments

The decision most relied on for dividend distribution tax is Sesa Goa Ltd. v. JCIT (117 Taxmann.com 96), cited in 291 judgments on BharatTax.

Leading authorities on dividend distribution tax

Sesa Goa Ltd. v. JCIT
117 Taxmann.com 96 · 2020 · High Court
291
citing judgments

Education cess paid on total income and dividend distribution tax are allowable deductions for income tax purposes.

Trib.) Giesecke & Devrient 16.994%). India Pvt Ltd. v. ACIT
120 Taxmann.com 338 · 2020 · High Court
52
citing judgments

The provisions of a Double Taxation Avoidance Agreement (DTAA) would prevail over the domestic law rate of Dividend Distribution Tax (DDT) under Section 115-O.

Kerala Vision Ltd. v. ACIT (
35 Taxmann.com 463 · 2013 · ITAT
52
citing judgments

Transactions carried out on the purchase of off-the-shelf software prior to the jurisdictional High Court's decision in CIT v. Samsung Electronics Co. Ltd. (October 15, 2011) are not liable for Tax Deducted at Source (TDS).

Loyal Motor Service Co. Ltd. v. CIT
14 ITR 647 · 1946 · High Court
48
citing judgments

A payment of bonus or commission is allowable as a business deduction under Section 36(1)(ii) unless it constitutes a distribution of profits or dividends, thereby distinguishing payments genuinely for services from those merely intended to escape taxation.

Union of India v. Tata Tea Co Ltd.
398 ITR 260 · 2017 · Supreme Court
38
citing judgments

Dividend Distribution Tax (DDT) is a tax on the profits of the domestic company, not on the shareholder. The Supreme Court's decision in Tata Tea Co. Ltd. did not address the precise nature of DDT as a tax on the company versus the shareholder.

Torrent India Pvt. Ltd. v. CIT
35 Taxmann.com 300 · 2013 · High Court
36
citing judgments

Excess Dividend Distribution Tax (DDT) paid by a company is refundable to the assessee, even though Section 115-O(4) states DDT is a final payment.

CIT v. Impact Containers Pvt. Ltd.
367 ITR 346 · 2014 · High Court
27
citing judgments

Section 2(22)(e) cannot be applied where the assessee is not a shareholder of the lending company, as its purpose is to prevent tax avoidance by distributing company profits as loans to shareholders.

SIDBI v. CBDT
133 Taxmann.com 158 · 2021 · High Court
23
citing judgments

Dividend Distribution Tax (DDT) under section 115-O is a charge on the company's profits and not on the income in the hands of the shareholder, meaning it does not constitute double taxation and is not subject to Double Taxation Avoidance Agreements (DTAA).

Judgments citing dividend distribution tax

Bharuch Enviro Infrastructure Ltd., Ankleshwar vs. Dy. Commissioner of Income Tax, Bharuch Circle, Bharuch

In the result, this appeal of the assessee is partly allowed

ITA 502/AHD/2015[2009-10]Status: DisposedITAT Surat24 Apr 2023AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

Senior Advocate for the assessee submits that during the relevant period, the assessee declared dividend of Rs. 41.86 lacs and paid dividend distribution tax within statutory period prescribed under Section 115-O(3) of the Act. The Assessing Officer levied interest of Rs. 708361/- under Section 115P and failed ... grant credit of dividend distribution tax. The ld. CIT(A) confirmed the action of Assessing Officer by holding that the assessee failed to furnish evidence that due tax were paid on 29/09/2010. The ld. Senior Advocate for the assessee submits that dividend distribution tax was paid within statutory time period

Bharuch Enviro Infrastructure Ltd., Ankleshwar vs. Dy. Commissioner of Income Tax, Bharuch Circle, Bharuch

In the result, this appeal of the assessee is partly allowed

ITA 501/AHD/2015[2008-09]Status: DisposedITAT Surat24 Apr 2023AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

Senior Advocate for the assessee submits that during the relevant period, the assessee declared dividend of Rs. 41.86 lacs and paid dividend distribution tax within statutory period prescribed under Section 115-O(3) of the Act. The Assessing Officer levied interest of Rs. 708361/- under Section 115P and failed ... grant credit of dividend distribution tax. The ld. CIT(A) confirmed the action of Assessing Officer by holding that the assessee failed to furnish evidence that due tax were paid on 29/09/2010. The ld. Senior Advocate for the assessee submits that dividend distribution tax was paid within statutory time period

Bharuch Enviro Infrastructure Ltd., Ankleshwar vs. Dy. Commissioner of Income Tax, Bharuch

In the result, this appeal of the assessee is partly allowed

ITA 500/AHD/2015[2007-08]Status: DisposedITAT Surat24 Apr 2023AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

Senior Advocate for the assessee submits that during the relevant period, the assessee declared dividend of Rs. 41.86 lacs and paid dividend distribution tax within statutory period prescribed under Section 115-O(3) of the Act. The Assessing Officer levied interest of Rs. 708361/- under Section 115P and failed ... grant credit of dividend distribution tax. The ld. CIT(A) confirmed the action of Assessing Officer by holding that the assessee failed to furnish evidence that due tax were paid on 29/09/2010. The ld. Senior Advocate for the assessee submits that dividend distribution tax was paid within statutory time period

Bharuch Enviro Infrastructure Limited, Ankleshwar vs. The Dy.CIT, Bharuch Circle, Bharuch

In the result, this appeal of the assessee is partly allowed

ITA 1935/AHD/2015[2009-10]Status: DisposedITAT Surat24 Apr 2023AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

Senior Advocate for the assessee submits that during the relevant period, the assessee declared dividend of Rs. 41.86 lacs and paid dividend distribution tax within statutory period prescribed under Section 115-O(3) of the Act. The Assessing Officer levied interest of Rs. 708361/- under Section 115P and failed ... grant credit of dividend distribution tax. The ld. CIT(A) confirmed the action of Assessing Officer by holding that the assessee failed to furnish evidence that due tax were paid on 29/09/2010. The ld. Senior Advocate for the assessee submits that dividend distribution tax was paid within statutory time period

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
Section 115

thereby bringing it within the sweep of which section 90 of the Act. Secondly, the Bench held that payment of dividend distribution tax u/s 115-O by the Domestic Company was for and on behalf of the shareholder and in discharge of shareholders liability to pay tax on dividend distributed ... Section 115-O of the Act. 10 Special Bench - Total Oil India Pvt. Ltd. 8.3. As per the provisions of the Act, dividend distribution tax (DDT) is a tax on dividend income and not on undistributed profits of the company. Undistributed profits of a company are still the profits

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

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

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
Section 115

thereby bringing it within the sweep of which section 90 of the Act. Secondly, the Bench held that payment of dividend distribution tax u/s 115-O by the Domestic Company was for and on behalf of the shareholder and in discharge of shareholders liability to pay tax on dividend distributed ... Section 115-O of the Act. 10 Special Bench - Total Oil India Pvt. Ltd. 8.3. As per the provisions of the Act, dividend distribution tax (DDT) is a tax on dividend income and not on undistributed profits of the company. Undistributed profits of a company are still the profits

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

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

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
Section 115

thereby bringing it within the sweep of which section 90 of the Act. Secondly, the Bench held that payment of dividend distribution tax u/s 115-O by the Domestic Company was for and on behalf of the shareholder and in discharge of shareholders liability to pay tax on dividend distributed ... Section 115-O of the Act. 10 Special Bench - Total Oil India Pvt. Ltd. 8.3. As per the provisions of the Act, dividend distribution tax (DDT) is a tax on dividend income and not on undistributed profits of the company. Undistributed profits of a company are still the profits

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

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

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
Section 115

thereby bringing it within the sweep of which section 90 of the Act. Secondly, the Bench held that payment of dividend distribution tax u/s 115-O by the Domestic Company was for and on behalf of the shareholder and in discharge of shareholders liability to pay tax on dividend distributed ... Section 115-O of the Act. 10 Special Bench - Total Oil India Pvt. Ltd. 8.3. As per the provisions of the Act, dividend distribution tax (DDT) is a tax on dividend income and not on undistributed profits of the company. Undistributed profits of a company are still the profits

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

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

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
Section 115

thereby bringing it within the sweep of which section 90 of the Act. Secondly, the Bench held that payment of dividend distribution tax u/s 115-O by the Domestic Company was for and on behalf of the shareholder and in discharge of shareholders liability to pay tax on dividend distributed ... Section 115-O of the Act. 10 Special Bench - Total Oil India Pvt. Ltd. 8.3. As per the provisions of the Act, dividend distribution tax (DDT) is a tax on dividend income and not on undistributed profits of the company. Undistributed profits of a company are still the profits

Hersh Washesher Chadha, New Delhi vs. ACIT Circle (International Taxation) - 1(2)(1), New Delhi

In the result, the appeal is allowed, as indicated above

ITA 123/DEL/2021[2017-18]Status: DisposedITAT Delhi13 Apr 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18

Section 133(6)Section 69A

Dubai bank account, learned counsel submitted, the assessee has received dividend of Rs.9,74,27,502/- in the preceding year, on which, dividend distribution tax has been paid. Out of which, the assessee transferred substantial amount to his Dubai bank account. To substantiate earning of dividend income, learned counsel drew

Avantha Reality Limited, Gurgaon vs. DCIT Circle-17(1), New Delhi

In the result the appeal of the assessee is partly allowed for statistical purposes

ITA 1614/DEL/2020[2007-08]Status: DisposedITAT Delhi23 Mar 2023AY 2007-08

Bench: Dr. B.B. R. Kumar & Shri Yogesh Kumar Usavantha Reality Ltd, Vs. Dcit, 3Rd Floor, Vatika First India Circle-17(1), Place, Mg Road, Gurgaon, New Delhi Haryana 122002 (Appellant) (Respondent) Pan: Aaacj8030A

For Appellant: Sh. Upvan Gupta, AdvFor Respondent: Sh. P. Praveen Sidharth, CIT DR

aforesaid amount of dividend to assessee has been confirmed by the payer companies alongwith submission of copy of challans evidencing payment of dividend distribution tax on such dividends under the provisions of section 1150 of the Act. 7.2 That on the facts and in the circumstances of the case

Maruti Suzuki India Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 961/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Feb 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2010-11] Maruti Suzuki India Ltd., Vs Dcit, Plot No.1, Nelson Mandela Road, Circle-16(1), Vasant Kunj, New Delhi-110070. New Delhi. Pan-Aaacm0829Q Appellant Respondent [Assessment Year : 2010-11] Dcit, Vs Maruti Suzuki India Ltd., Circle-16(1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi-110070. Pan-Aaacm0829Q Appellant Respondent Appellant By Shri Ajay Vohra, Sr.Adv., Shri Neeraj Jain, Adv. & Ms. Tejasvi Jain & Ms. Somya Jain, Ca Respondent By Shri G.C.Srivastava, Adv., Shri Kalrav Mehrotra, Adv. & Shri Mayank Patawari, Ca Date Of Hearing 11.11.2022 Date Of Pronouncement 09.02.2023

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

under:- “On the facts and circumstances of the case and in law, the assessing officer/CIT(A) ought to have restricted the levy of dividend distribution tax, on the dividend distributed/paid to Suzuki Motor Company, Japan and other the non-resident shareholder(s), to 10% in terms of Article

DCIT, New Delhi vs. M/S. Maruti Suzuki India Ltd., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 1507/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Feb 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2010-11] Maruti Suzuki India Ltd., Vs Dcit, Plot No.1, Nelson Mandela Road, Circle-16(1), Vasant Kunj, New Delhi-110070. New Delhi. Pan-Aaacm0829Q Appellant Respondent [Assessment Year : 2010-11] Dcit, Vs Maruti Suzuki India Ltd., Circle-16(1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi-110070. Pan-Aaacm0829Q Appellant Respondent Appellant By Shri Ajay Vohra, Sr.Adv., Shri Neeraj Jain, Adv. & Ms. Tejasvi Jain & Ms. Somya Jain, Ca Respondent By Shri G.C.Srivastava, Adv., Shri Kalrav Mehrotra, Adv. & Shri Mayank Patawari, Ca Date Of Hearing 11.11.2022 Date Of Pronouncement 09.02.2023

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

under:- “On the facts and circumstances of the case and in law, the assessing officer/CIT(A) ought to have restricted the levy of dividend distribution tax, on the dividend distributed/paid to Suzuki Motor Company, Japan and other the non-resident shareholder(s), to 10% in terms of Article

Vedanta Ltd (Formerly Known As Sesa Sterlite Ltd.), New Delhi vs. ACIT, Circle- 26(1), New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 5367/DEL/2019[2013-14]Status: DisposedITAT Delhi02 Feb 2023AY 2013-14

Bench: N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2013-14 Vedanta Ltd. (Formerly Vs. Acit, Known As Sesa Sterlite Ltd.) Circle-26(I) Core-6, 3Rd Floor, New Delhi. Scope Complex, 7, Lodhi Road, New Delhi – 110 003 Pan Aaccs7101B (Appellant) (Respondent)

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri T. Kipgen, CIT DR
Section 115Section 237

Appeals) erred on facts and in law in rejecting the claim of Appellant seeking refund of Rs. 11,22,14,052, being excess Dividend Distribution Tax (referred to as “DDT”), allegedly on the ground that there is no provision under the Income Tax Act, 1961 (‘the Act’) to allow granting ... assessee’s Paper Book) wherein similar issue of claim of credit of dividend received from subsidiaries which resulted in refund of excess Dividend Distribution Tax (DDT) paid by the assessee was involved. The Tribunal restored the matter back to the file of the Ld. AO to issue refund

ACIT, New Delhi vs. M/S. India Bulls Power Ltd., New Delhi

The appeals are dismissed in regard to the first question

ITA 2013/DEL/2017[2011-12]Status: DisposedITAT Delhi05 Jan 2023AY 2011-12

Bench: Shri Anil Chaturvedi & Ms. Astha Chandraasstt. Year: 2011-12 Acit, Vs. India Bulls Power Ltd. (Now Known Circle-21(1), As Rattan India Power Ltd.) New Delhi. 5Th Floor, Tower-B, Worldmark-1, Aerocity, New Delhi- 110 037 Pan Aalcs2063D (Appellant) (Respondent)

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Anuj Garg, Sr. DR
Section 10Section 143(3)Section 14ASection 154

strictly in legal sense, a shareholder has no control and cannot insist on payment of dividend. When declared, it is subjected to dividend distribution tax.” On facts, it was noticed in CIT v. Holcim India (P) Ltd. (supra) that the Revenue had accepted the genuineness of the expenditure incurred

Shapoorji Pallonji Infrastructure Capital, Mumbai vs. DCIT-3(3), Mumbai

Appeal is dismissed

ITA 3906/MUM/2019[2014-15]Status: DisposedITAT Mumbai27 Dec 2022AY 2014-15
For Appellant: Shri C.S. AnanthanFor Respondent: Shri Mahita Nair
Section 143(3)Section 2(47)

possessed by CHIPL as per the provisions of Section 2(22)(d) of the Act and the same has been duly subjected to dividend distribution tax. The remaining sum of Rs.29.67 Crores has been considered as sale consideration for the purpose of computing capital gain / loss pursuant to reduction

M/S Veto Switchgears and Cables Ltd, Mumbai vs. ACIT, 13(3)(2), Mumbai

In the result, the assessee filed by the assessee stand dismissed

ITA 2634/MUM/2022[2017-18]Status: DisposedITAT Mumbai16 Dec 2022AY 2017-18

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalm/S Veto Switchgears Vs. Acit, 13(3)(2) & Cables Limited Room No. 229, 2 Nd Floor, 4Th Floor, Mumbai Aayakar Bhavan, Maharashtra Maharishi Karve Road, 400 058 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccv4990K Respondent .. Appellant

For Appellant: NoneFor Respondent: Vranda U Matkarni
Section 139(1)Section 143(3)Section 2(24)(x)Section 250Section 36(1)(va)Section 438Section 43B

Assessing Officer by not granting the credit of advance taxes paid of Rs.34,60,800/-, inadvertently paid under the code 106 pertaining dividend distribution tax. All the above grounds are independent and without prejudice to the other grounds of appeal. Your appellant craves leave to add, alter, amend, delete

World Quant Research (India) P Ltd., Mumbai-400076 vs. Commissioner of Income Tax (Appeal) National Faceless Appeal Centres)-, Delhi

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 1067/MUM/2022[2021-22]Status: DisposedITAT Mumbai13 Dec 2022AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Jeet KamdarFor Respondent: Ms. Richa Gulati
Section 115Section 195Section 200ASection 201Section 250

shareholder who is a non-resident as per the provisions of the Act. Since vide Finance Act 2020, provisions in connection to Dividend Distribution Tax under section 115-O of the Act are not applicable on dividends declared, distributed or paid after 01/04/2020, the assessee deducted taxes in accordance with

DCIT Central Circle -2(2), Maharashtra vs. M/S. Vinati Organics Ltd, Mumbai

In the result, the appeal of the revenue vide

ITA 445/MUM/2022[2012-13]Status: DisposedITAT Mumbai30 Nov 2022AY 2012-13

Bench: Shri Amit Shukla & Shri Amarjit Singhdeputy Commissioner Of Vs. M/S Vinati Organics Ltd Income Tax, Cc, 2(2) 1102, Parinee Crescezo, Old Cgo Building, G, Block, Plot No. 806, 8Th Floor, M.K. Road C38/39, Behind Mca, Mumbai – 400020 Bandra Kurla Complex, Bandra East Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacv6538K Respondent .. Appellant M/S Vinati Organics Ltd Vs. Acit, Cc-2(2) 11Th Floor, 1102, Parinee Crescezo, G, Block, Plot No. C38/39, Behind Mca, Bandra Kurla Complex, Bandra East Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacv6538K Appellant .. Respondent

For Appellant: Nishant Thakker &For Respondent: Hemant Kumar Chimanlal
Section 143(2)

action of not considering the claim of Education Cess on income tax Rs. 67,83,793/- and Education Cess on Dividend Distribution Tax of Rs. 4,66,570/- by ignoring judgments of the Hon'ble High Courts in which Education deduction." was not allowed as deduction. 3. Whether the words ... also made additional claim of deduction in respect of education cess of Income Tax of Rs.67,83,793/- and education cess on dividend distribution tax of Rs.4,66,570/- before the ld. CIT(A). The CIT(A) has allowed the claim of the assessee. 7. Heard both the sides

M/S. Vinati Organics Ltd, Mumbai vs. ACIT CC 2(2), Mumbai

In the result, the appeal of the revenue vide

ITA 402/MUM/2022[2012-13]Status: DisposedITAT Mumbai30 Nov 2022AY 2012-13

Bench: Shri Amit Shukla & Shri Amarjit Singhdeputy Commissioner Of Vs. M/S Vinati Organics Ltd Income Tax, Cc, 2(2) 1102, Parinee Crescezo, Old Cgo Building, G, Block, Plot No. 806, 8Th Floor, M.K. Road C38/39, Behind Mca, Mumbai – 400020 Bandra Kurla Complex, Bandra East Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacv6538K Respondent .. Appellant M/S Vinati Organics Ltd Vs. Acit, Cc-2(2) 11Th Floor, 1102, Parinee Crescezo, G, Block, Plot No. C38/39, Behind Mca, Bandra Kurla Complex, Bandra East Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacv6538K Appellant .. Respondent

For Appellant: Nishant Thakker &For Respondent: Hemant Kumar Chimanlal
Section 143(2)

action of not considering the claim of Education Cess on income tax Rs. 67,83,793/- and Education Cess on Dividend Distribution Tax of Rs. 4,66,570/- by ignoring judgments of the Hon'ble High Courts in which Education deduction." was not allowed as deduction. 3. Whether the words ... also made additional claim of deduction in respect of education cess of Income Tax of Rs.67,83,793/- and education cess on dividend distribution tax of Rs.4,66,570/- before the ld. CIT(A). The CIT(A) has allowed the claim of the assessee. 7. Heard both the sides