DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

section 244A(3), the limitation as per the proviso to 244A(1)(a) of the Act would apply.” 5. In ITA No. 599/Del/2014, following grounds have been raised by the revenue: “1. Whether on the facts and circumstances of the case & in law, the ld. CIT (A) erred in directing the AO to allow interest u/s 244A to the assessee

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. JCIT (OSD), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

section 244A(3), the limitation as per the proviso to 244A(1)(a) of the Act would apply.” 5. In ITA No. 599/Del/2014, following grounds have been raised by the revenue: “1. Whether on the facts and circumstances of the case & in law, the ld. CIT (A) erred in directing the AO to allow interest u/s 244A to the assessee

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

section 244A(3), the limitation as per the proviso to 244A(1)(a) of the Act would apply.” 5. In ITA No. 599/Del/2014, following grounds have been raised by the revenue: “1. Whether on the facts and circumstances of the case & in law, the ld. CIT (A) erred in directing the AO to allow interest u/s 244A to the assessee

PR COMMISSIONER OF INCOME TAX 4 NEW DELHI vs. HCL INFOTECH PVT LTD

Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE MR. JUSTICE VINOD KUMAR

TDS so claimed by the respondent but did not pay the applicable interest thereupon as per Section 244A of the Act of 1961. 34. It will not be out of place to reproduce sub-section (2

INSILCO LIMITED,GURGAON vs. ACIT, NEW DELHI

Appeal is allowed

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

TDS for the assessment year 1992-93 and determined its income accordingly. If subsequently the appellant claims that this income is to be taxed in the assessment year 1993-94 and not in the assessment year 1992-93 then the interest arising on account of such refund attracts the provisions of sub- 7 ITA No.2586/Del./2011 section (2) of Section

INDIA TRADE PROMOTION ORGANISATION vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of

2), inter alia, provides that where a refund is due to the assessee, "in pursuance of an order referred to in Section 240" and the Assessing Officer does not grant the refund within the stipulated time, the Central Government is required to pay simple interest at the stipulated rate. Section 240 deals with refund on appeal, etc. This provision clearly

INDIA TRADE PROMOTION ORG

The appeals are disposed of

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

2), inter alia, provides that where a refund is due to the assessee, "in pursuance of an order referred to in Section 240" and the Assessing Officer does not grant the refund within the stipulated time, the Central Government is required to pay simple interest at the stipulated rate. Section 240 deals with refund on appeal, etc. This provision clearly

OIL AND NATURAL GAS CORPORATION LTD.,DEHRADUN vs. DCIT, DEHRADUN

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 1434/Del/2017 : Asstt. Year : 1991-92 Oil & Natural Gas Corporation Ltd., Vs Dcit, Deputy General Manager (F&A)-Ctd, Circle-1, Corporate Tax Division, Room No. Dehradun-248001 244, Old Secretariat Building, Tel Bhawan, Dehradun-248003 (Appellant) (Respondent) Pan No. Aaaco1598A Assessee By : Sh. Ajay Vohra, Sr. Adv. Revenue By : Ms. Pramita M. Biswas, Cit Dr Date Of Hearing: 23.06.2020 Date Of Pronouncement: 28.09.2020

2) Subject to the other provisions of this section, the authority concerned— (a) may make an amendment under sub-section (1) of its own motion, and (b) shall make such amendment for rectifying any such mistake which has been brought to its notice by the assessee [or by the deductor] [or by the collector], and where the authority concerned

CIT vs. ENGINEERS INDIA LTD

In the result, the appeal is

2 Crores as exempt under Section 10(33) which, according to the AO, was not justified. 2015:DHC:1817-DB ITA 300/2012 Page 3 of 21 Eventually, the AO held that an amount of ₹69,00,000/- required to be disallowed on pro rata basis under Section 14A read with Rule 8D of Income Tax Rules. 7. The appeal

BIMLA DEVI,NEW DELHI vs. ACIT, CIRCLE-50(1), NEW DELHI

In the result the appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishiasstt. Year : 2014-15

TDS for the purpose of interest u/s 244A(1)(a). The Income Tax officer has not passed the order in respect of interest and calculation made as per system. Though manual increase or decrease of interest is allowed to the A.O. but no such calculations were made. The CIT (A) passed the order without considering the correct facts

INSILCO LIMITED vs. COMMISSIONER OF INCOME TAX-IV NEW DELHI

Bench: It?

244A thereupon, instead he charged interest under Section 220(2) of the Act. Though charging of such an interest was wrong, at the same time, the proper calculation would have been to first adjust from the refund of `2,26,40,638/-, the credit of TDS

CIT vs. BHARAT ALUMINIUM CO LTD

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

TDS and tax collection has to be allowed. When the matter is looked into from this angle, what becomes payable to the assessee is the refund of advance tax given in ITA No. 1890 of 2010 Page 9 of 16 excess and interest thereupon under Section 244A of the Act. Relevant portion of Section 244A of the Act reads

HERO MOTO CORP LTD.,NEW DELHI vs. NEAC, DELHI

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

2,66,630/- out of aggregate amount of TDS credit of Rs.21,02,52,980 claimed in the Return of Income, without providing any reason therefor. Re: Interest charged 24. That the assessing officer erred in withdrawing interest of Rs.6,55,50,889 granted under section 244A

COMMISSIONER OF INCOME TAX-III vs. SUTLEJ INDUSTRIES LTD

244A as a composite Section by the Direct Tax Laws (Amendment) Act, 1987, the liability to pay interest on refund of pre-paid taxes was contained in Section 214 read with Section 244(1A) of the Act, which read as follows:- “Section 214(1): The Central Government shall pay simple interest at fifteen per cent per annum on the amount

DCM SHRIRAM CONSOLIDATED LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

2. That the CIT(A) erred in not considering and deciding the issues on merits and holding that : DCM Shriram Consolidated Ltd Vs. DCIT, ITA No. 5172/Del./2014 (Assessment Year: 2003-04) (a) the appellant company was duly entitled to the interest u/s 244A of the Income-tax Act in respect of refund

ACIT (INTERNATIONAL TAXATION), CIRCLE-1(2)(2), NEW DELHI vs. ESS DISTRIBUTION (MAURITIUS) S.N.C. ET COMPAGNIE, MAURITIUS

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

2) Where the Central Government has entered into an agreement with the Government of any country outside India under sub-section (1) for granting relief of tax, or as the case may be, avoidance of double taxation, then, in relation to the assessee to whom such agreement applies, the provisions of this Act shall apply to the extent they

ESS DISTRIBUTION MAURITIUS S.N.C. ET COMPAGNIE,MAURITIUS vs. DDIT, NEW DELHI

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

2) Where the Central Government has entered into an agreement with the Government of any country outside India under sub-section (1) for granting relief of tax, or as the case may be, avoidance of double taxation, then, in relation to the assessee to whom such agreement applies, the provisions of this Act shall apply to the extent they

ACIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S. ESS DISTRIBUTION (MAURITIUS) S.N.C.E.T COMPAGNIE, NEW DELHI

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

2) Where the Central Government has entered into an agreement with the Government of any country outside India under sub-section (1) for granting relief of tax, or as the case may be, avoidance of double taxation, then, in relation to the assessee to whom such agreement applies, the provisions of this Act shall apply to the extent they

ESS DISTRIBUTION (MAURITIUS) S.N.C. ET COMPAGNIE,MAURITIUS vs. ACIT (INTERNATIONAL TAXATION), NEW DELHI

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

2) Where the Central Government has entered into an agreement with the Government of any country outside India under sub-section (1) for granting relief of tax, or as the case may be, avoidance of double taxation, then, in relation to the assessee to whom such agreement applies, the provisions of this Act shall apply to the extent they