Section 239 of the Income Tax Act

PHILIPS INDIA LIMITED,KOLKATA vs. A.C.I.T., CIRCLE - 11(1), KOLKATA

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

PHILIPS INDIA LIMITED,KOLKATA vs. A.C.I.T., CIRCLE - 11(1), KOLKATA

In the result, the appeals filed by the assessee for all the assessment years i

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

PHILIPS INDIA LIMITED,KOLKATA vs. A.C.I.T., CIRCLE - 11(1), KOLKATA

In the result, the appeals filed by the assessee for all the assessment years i

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

PHILIPS INDIA LIMITED,KOLKATA vs. A.C.I.T., CIRCLE - 11(1),, KOLKATA

In the result, the appeals filed by the assessee for all the assessment years i

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

PHILIPS INDIA LIMITED,KOLKATA vs. A.C.I.T., CIRCLE - 11(1), , KOLKATA

In the result, the appeals filed by the assessee for all the\n

Bench: The Tribunal Raising The\Nfollowing Grounds Of Appeal For Ay 2008-09 & More Or Less Similar\Ngrounds Of Appeal Have Been Raised In The Appeals For Other A.Ys. As\Nwell:\Nita No(S). 1776 To 1783/Kol/2024\N Assessment Year(S) 2008-09 To 2015-16\Nphilips India Limited.\N1. That On The Facts & Circumstances Of The Case, The National Faceless\Nappeal Centre, Delhi [The Ld. Cit(A)] Erred In Rejecting The Claim Of Refund\Nof Excess Dividend Distribution Tax (Ddt) Paid By The Appellant\Namounting To Rs.94,81,687.\N2. That On The Facts & Circumstances Of The Case, The Ld. Cit(A) Erred\Nin Following The Special Bench Decision Of Mumbai Tribunal In The Case Of\Ndcit Vs Tata Oil India Pvt Ltd (Ita No 6997/Mum/2019) Upholding That\Nddt Is A Tax On Profits Of The Domestic Company & Not On The\Nshareholder.\N2.

PHILIPS INDIA LTD.,KOLKATA vs. A.C.I.T., CIRCLE - 11(1), , KOLKATA

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

PHILIPS INDIA LIMITED,KOLKATA vs. A.C.I.T., CIRCLE - 11(1), KOLKATA

In the result, the appeals filed by the assessee for all the assessment years i

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra