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Section 2507 Section 2017 Deduction7 Double Taxation/DTAA7 TDS7

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

In the result, the appeal of the revenue is dismissed

ITA 395/KOL/2023[2019-20]Status: DisposedITAT Kolkata12 Jul 2023AY 2019-20

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R

Section 201Section 250

115A(1)(b)(B) read with section 9(1)(vii) of the Act, whereas the assessee has contended that an all inclusive rate of 10% is applicable, as it is the rate as per the DTAA. At this stage we would like to go through the decision of this tribunal in the case of DCIT vs. BOC Group Ltd. reported