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“DDT”

Special Rate ProvisionsSection 115-OSection 115-O499 judgments

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

Leading authorities on DDT

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.

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.

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).

Genpact India (P). Ltd. v. Dy. CIT
111 Taxmann.com 402 · 2019 · Supreme Court
11
citing judgments

An assessee can challenge tax liability arising from special charging provisions, such as Section 115QA, by filing a separate appeal under Section 246A. Dividend Distribution Tax (DDT), as an additional tax not linked to the computation of total income, must be appealed independently.

AMD Metplast (P.) Ltd. v. Dy. CIT
20 Taxmann.com 647 · 2012 · High Court
10
citing judgments

Commission paid to a Managing Director for services rendered is eligible for deduction under section 36(1)(ii) of the Income-tax Act, 1961, provided it is paid as per the terms of employment and not merely to avoid Dividend Distribution Tax (DDT).

Judgments citing DDT

Goldman Sachs (India) Securiteis Private Limited, Mumbai vs. Add/Jt/Dy/Asst/CIT/ITO/NFAC, Delhi

ITA 763/MUM/2022[2017-18]Status: DisposedITAT Mumbai09 Dec 2024AY 2017-18

Bench: Shri Amarjit Singhshri Sandeep Singh Karhail

For Appellant: Shri Madhur AgrawalFor Respondent: Ms. Neena Jeph, CIT-DR
Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 253(1)Section 92C

providing an opportunity to the Appellant to file a submission in this regard. 9. In not granting the credit of Dividend distribution tax (DDT) paid by the Appellant amounting to Rs. 1,02,19,33,618 as claimed in the return of income by the Appellant and levying consequential interest

DCIT CC - 6(1), Mumbai vs. Shri Naresh Bhavanji Chheda, Mumbai

ITA 2999/MUM/2024[2021-22]Status: DisposedITAT Mumbai05 Dec 2024AY 2021-22

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Sanjay Kapadia &For Respondent: Shri S. Srinivasu, CIT-DR &
Section 132Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR

Naresh Bhavanji Chheda, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 6(1), Mumbai

The appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 2607/MUM/2024[2021-22]Status: DisposedITAT Mumbai05 Dec 2024AY 2021-22

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Sanjay Kapadia &For Respondent: Shri S. Srinivasu, CIT-DR &
Section 132Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR

ACIT., Circle-2(1), Hyderabad vs. Hsbc Electronic Data Processing Centre Private Limited, Hyderabad

The appeal of the Revenue is dismissed

ITA 347/HYD/2023[2017-18]Status: DisposedITAT Hyderabad29 Nov 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Rajan Vora, C.A. &For Respondent: : Shri Kumar Pranav, CIT-DR
Section 115Section 115JSection 143(3)Section 43A

Nos.293 & 347/Hyd/2023 Page 3 4. The Ld. CIT(A) has erred in not considering the claim of refund of excess Dividend Distribution Taxes (DDT) paid under section 115-0 (@ 20.358% under the provisions of the Act) to its non-resident shareholders HSBC Holdings BV Netherlands, UK (a tax resident ... DTAA is eligible for refund. 5. The Hon'ble CIT(A) has erred in remitting the issue relating to refund of excess DDT deposited to the file of Ld. AO without considering the fact that Hon'ble CIT(A) does not have the power to remand the issue

Hsbc Electronic Data Processing India Private Limited, Hyderabad vs. ACIT, Circle-2(2), Hyderabad

The appeal of the Revenue is dismissed

ITA 293/HYD/2023[2017-18]Status: DisposedITAT Hyderabad29 Nov 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Rajan Vora, C.A. &For Respondent: : Shri Kumar Pranav, CIT-DR
Section 115Section 115JSection 143(3)Section 43A

Nos.293 & 347/Hyd/2023 Page 3 4. The Ld. CIT(A) has erred in not considering the claim of refund of excess Dividend Distribution Taxes (DDT) paid under section 115-0 (@ 20.358% under the provisions of the Act) to its non-resident shareholders HSBC Holdings BV Netherlands, UK (a tax resident ... DTAA is eligible for refund. 5. The Hon'ble CIT(A) has erred in remitting the issue relating to refund of excess DDT deposited to the file of Ld. AO without considering the fact that Hon'ble CIT(A) does not have the power to remand the issue

Info Edge (India) Limited, Delhi vs. Assistant Commissioner of Income Tax, Circle 10(1), Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 2661/DEL/2023[2020-21]Status: DisposedITAT Delhi29 Nov 2024AY 2020-21

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

Ground No.1 of the assessee pertaining to 14A is thus partly allowed. 7. Ground No.2 relates to short credit of Dividend Distribution Tax (DDT). 7.1 It is the case of the assessee that due to wrong mentioning of assessment year in the Challan prepared by the assessee ... granted credit of DDT amounting to Rs.4,90,33,460/- paid for the obligations arising qua A.Y. 2015- 16. The learned Counsel for the assessee contended that the credit for Challan should be directed to be granted to it as credit of the aforesaid DDT amount has not been availed

Info Edge (India) Limited, Delhi vs. Assistant Commisioner of Income Tax, Circle 10(1), Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 2660/DEL/2023[2018-19]Status: DisposedITAT Delhi29 Nov 2024AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

Ground No.1 of the assessee pertaining to 14A is thus partly allowed. 7. Ground No.2 relates to short credit of Dividend Distribution Tax (DDT). 7.1 It is the case of the assessee that due to wrong mentioning of assessment year in the Challan prepared by the assessee ... granted credit of DDT amounting to Rs.4,90,33,460/- paid for the obligations arising qua A.Y. 2015- 16. The learned Counsel for the assessee contended that the credit for Challan should be directed to be granted to it as credit of the aforesaid DDT amount has not been availed

Info Edge (India) Limited, Delhi vs. Assistant Commissioner of Income Tax, Circle 10(1), Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 2659/DEL/2023[2017-18]Status: DisposedITAT Delhi29 Nov 2024AY 2017-18

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

Ground No.1 of the assessee pertaining to 14A is thus partly allowed. 7. Ground No.2 relates to short credit of Dividend Distribution Tax (DDT). 7.1 It is the case of the assessee that due to wrong mentioning of assessment year in the Challan prepared by the assessee ... granted credit of DDT amounting to Rs.4,90,33,460/- paid for the obligations arising qua A.Y. 2015- 16. The learned Counsel for the assessee contended that the credit for Challan should be directed to be granted to it as credit of the aforesaid DDT amount has not been availed

Info Edge (India) Limited, Delhi vs. Assistant Commisioner of Income Tax, Circle 10(1), Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 2658/DEL/2023[2015-16]Status: DisposedITAT Delhi29 Nov 2024AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

Ground No.1 of the assessee pertaining to 14A is thus partly allowed. 7. Ground No.2 relates to short credit of Dividend Distribution Tax (DDT). 7.1 It is the case of the assessee that due to wrong mentioning of assessment year in the Challan prepared by the assessee ... granted credit of DDT amounting to Rs.4,90,33,460/- paid for the obligations arising qua A.Y. 2015- 16. The learned Counsel for the assessee contended that the credit for Challan should be directed to be granted to it as credit of the aforesaid DDT amount has not been availed

DCIT, Circle 10(1), New Delhi, C. R. Building vs. Info Edge (India) Ltd., Nehru Place, New Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 2657/DEL/2023[2014-15]Status: DisposedITAT Delhi29 Nov 2024AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

Ground No.1 of the assessee pertaining to 14A is thus partly allowed. 7. Ground No.2 relates to short credit of Dividend Distribution Tax (DDT). 7.1 It is the case of the assessee that due to wrong mentioning of assessment year in the Challan prepared by the assessee ... granted credit of DDT amounting to Rs.4,90,33,460/- paid for the obligations arising qua A.Y. 2015- 16. The learned Counsel for the assessee contended that the credit for Challan should be directed to be granted to it as credit of the aforesaid DDT amount has not been availed

Dy. Commissioner of Income Tax, Circle 10(1), New Delhi, C.R. Building vs. Info Edge (India) Ltd., Nehru Place, New Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 2649/DEL/2023[2021-22]Status: DisposedITAT Delhi29 Nov 2024AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

Ground No.1 of the assessee pertaining to 14A is thus partly allowed. 7. Ground No.2 relates to short credit of Dividend Distribution Tax (DDT). 7.1 It is the case of the assessee that due to wrong mentioning of assessment year in the Challan prepared by the assessee ... granted credit of DDT amounting to Rs.4,90,33,460/- paid for the obligations arising qua A.Y. 2015- 16. The learned Counsel for the assessee contended that the credit for Challan should be directed to be granted to it as credit of the aforesaid DDT amount has not been availed

Prabodh Sharma, Dy. CIT10(1), New Delhi, C. R. Building vs. Info Edge (India) Ltd., Nehru Place, New Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 2648/DEL/2023[2020-21]Status: DisposedITAT Delhi29 Nov 2024AY 2020-21

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

Ground No.1 of the assessee pertaining to 14A is thus partly allowed. 7. Ground No.2 relates to short credit of Dividend Distribution Tax (DDT). 7.1 It is the case of the assessee that due to wrong mentioning of assessment year in the Challan prepared by the assessee ... granted credit of DDT amounting to Rs.4,90,33,460/- paid for the obligations arising qua A.Y. 2015- 16. The learned Counsel for the assessee contended that the credit for Challan should be directed to be granted to it as credit of the aforesaid DDT amount has not been availed

Dy. Commissioner of Income Tax, Circle 10(1), New Delhi, C.R. Building vs. Info Edge (India) Ltd., Nehru Place, New Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 2647/DEL/2023[2018-19]Status: DisposedITAT Delhi29 Nov 2024AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

Ground No.1 of the assessee pertaining to 14A is thus partly allowed. 7. Ground No.2 relates to short credit of Dividend Distribution Tax (DDT). 7.1 It is the case of the assessee that due to wrong mentioning of assessment year in the Challan prepared by the assessee ... granted credit of DDT amounting to Rs.4,90,33,460/- paid for the obligations arising qua A.Y. 2015- 16. The learned Counsel for the assessee contended that the credit for Challan should be directed to be granted to it as credit of the aforesaid DDT amount has not been availed

DCIT Circle-10(1), C.R. Building vs. Info Edge (India) Ltd., Nehru Place, New Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 2646/DEL/2023[2017-18]Status: DisposedITAT Delhi29 Nov 2024AY 2017-18

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

Ground No.1 of the assessee pertaining to 14A is thus partly allowed. 7. Ground No.2 relates to short credit of Dividend Distribution Tax (DDT). 7.1 It is the case of the assessee that due to wrong mentioning of assessment year in the Challan prepared by the assessee ... granted credit of DDT amounting to Rs.4,90,33,460/- paid for the obligations arising qua A.Y. 2015- 16. The learned Counsel for the assessee contended that the credit for Challan should be directed to be granted to it as credit of the aforesaid DDT amount has not been availed

Deputy Commissioner of Income Tax, Circle 10(1), New Delhi, C.R. Building vs. Info Edge (India) Ltd., Nehru Place, New Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 2645/DEL/2023[2015-16]Status: DisposedITAT Delhi29 Nov 2024AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

Ground No.1 of the assessee pertaining to 14A is thus partly allowed. 7. Ground No.2 relates to short credit of Dividend Distribution Tax (DDT). 7.1 It is the case of the assessee that due to wrong mentioning of assessment year in the Challan prepared by the assessee ... granted credit of DDT amounting to Rs.4,90,33,460/- paid for the obligations arising qua A.Y. 2015- 16. The learned Counsel for the assessee contended that the credit for Challan should be directed to be granted to it as credit of the aforesaid DDT amount has not been availed

Info Edge (India) Limited, Delhi vs. Assistant Commisioner of Income Tax, Circle 10(1), Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 2581/DEL/2023[2014-15]Status: DisposedITAT Delhi29 Nov 2024AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

Ground No.1 of the assessee pertaining to 14A is thus partly allowed. 7. Ground No.2 relates to short credit of Dividend Distribution Tax (DDT). 7.1 It is the case of the assessee that due to wrong mentioning of assessment year in the Challan prepared by the assessee ... granted credit of DDT amounting to Rs.4,90,33,460/- paid for the obligations arising qua A.Y. 2015- 16. The learned Counsel for the assessee contended that the credit for Challan should be directed to be granted to it as credit of the aforesaid DDT amount has not been availed

Corporate Professionals Infrastructure (P) Ltd, Delhi vs. Income Tax Officer, Ward-6(1), Delhi

Appeal is allowed for statistical purpose in above terms

ITA 3508/DEL/2024[2012-13]Status: DisposedITAT Delhi28 Nov 2024AY 2012-13

Bench: Sh. Satbeer Singh Godara

For Appellant: Sh. Somil Aggarwal, Adv. &For Respondent: Sh. Sanjay Kumar, Sr. DR
Section 143(1)

Learned counsel’s submission, during the course of hearing that the assessee presses for only its second substantive ground challenging Dividend Distribution Tax (DDT) liability of Rs.3,16,013/- made in the CPC’s processing dated 15.07.2017 as upheld in the lower appellate findings. Learned counsel invites the undersigned

Avaya India Private Limited, Maharashtra vs. Office of the Assistant Commissioner of Income Tax Circle 1(1), Delhi, New Delhi

In the result, appeal of the assessee is dismissed

ITA 3465/DEL/2024[AY 2017-18]Status: DisposedITAT Delhi26 Nov 2024

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 264Section 92C

other segments, and such excess remuneration should be set off with the proposed adjustment. Claim for refund of excess Dividend Distribution Tax ("DDT") 3.1 That on the facts and circumstances of the case and in law, the learned AO has erred in not allowing additional claim made by the assessee ... refund of excess DDT, amounting to INR 15,17,84,747, paid by the assessee towards dividend distributed to Sierra Communication International LLC, USA ("Sierra US") and Avaya International Enterprises Limited ("Avaya International") for AY 2017-18. The above grounds and/or sub-grounds are without prejudice to each other

Marsh India Insurance Brokers Private Limited, Mumbai vs. Assessment Unit, the National Faceless Assessment Centre, Delhi

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

ITA 4341/MUM/2024[AY 2020-21]Status: DisposedITAT Mumbai25 Nov 2024

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Raj Kumar Chauhan, Hon’Ble

For Appellant: Shri Madhur Agrawal, A/RFor Respondent: Shri Pankaj Kumar, CIT D/R
Section 10(35)Section 115PSection 143(1)Section 143(3)Section 154Section 234ASection 234BSection 270ASection 80G

circumstances of the case and in law, the learned AO has erred in non-granting the credit for Dividend Distribution Tax (DDT) paid by the appellant amounting to INR 16,44,42,354 and levying consequential interest under section 115P ... delay in payment of DDT. 7. On the facts and in the circumstances of the case and in law, the learned AO erred in initiating penalty proceedings under section 270A of the act for under reporting of income.” 3. At the very outset, addressing the issues raised vide Ground

Dow Chemical International Private Limited, Thane vs. Deputy Commissioner of Income Tax - 14(1)(2), Mumbai

ITA 3772/MUM/2023[2016-17]Status: DisposedITAT Mumbai25 Nov 2024AY 2016-17

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhail

For Appellant: Shri Rajan VoraFor Respondent: Ms. Rajeshwari Menon, Sr. AR /
Section 142(1)Section 143(2)Section 143(3)Section 250Section 32

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL