BASF CATALYSTS INDIA PRIVATE LIMITED,KANCHEEPURAM vs. DCIT (INTERNATIONAL TAXATION) 1(1) , CHENNAI
In the result, all the appeals filed by the assessee are allowed for statistical purposes
ITA 1690/CHNY/2017[2017-18]Status: DisposedITAT Chennai21 Oct 2022AY 2017-18
Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 1187 & 3122/Chny/2016 & 1690 & 1691/Chny/2017 िनधा"रण वष"/Assessment Years:2015-16, 2017-18 & 2016-17 Basf Catalysts India Private Limited, The Deputy Commissioner Of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, (International Taxation) 1(1), Kancheepuram District 603 002. Chennai. [Pan:Aaace2545B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 12.10.2022 घोषणा की तारीख /Date Of Pronouncement : 21.10.2022 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Of The Ld. Commissioner Of Income Tax (Appeals) 16, Chennai In Ita No. 73/A-16/2014-15 Dated 29.01.2016 For The Period 31.12.2014 To 31.03.2015; Ita No. 18/Cit(A)-16/Fy 2014-15 Dated 22.08.2016 For The Period 20.02.2015 To 31.03.2015;
For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 195Section 195(2)Section 197Section 246ASection 248
section 9(1)(vii) of the Act and DTAA between India and Germany and the assessee is liable to pay TDS. Further, the ld. Counsel for the assessee relied upon plethora of judicial precedence and relevant case law cited in the form of paper book by the assessee are as under:
1. CIT vs. Dunlop Rubber
