Computer Sciences Corporation India Pvt. Ltd., Noida V. ITO (International Taxation), Noida

ITA 4550/DEL/2016

• Counselvise Citation: [2016] 128 COUNSELVISE.COM (IT) 9751 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 16-11-2016
• Assessment Year: 2015-2016
• Appeal Filed On: 26-08-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.4550/DEL/2016 ASSESSMENT YEAR : 2015-16 COMPUTER SCIENCES CORPORATION INDIA PVT. LTD., DLF IT PARK, NOIDA, TOWER, A-44/45, SECTOR 62, NOIDA. PAN: AABCC5820A VS. ITO (INTERNATIONAL TAXATION), TDS, NOIDA. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAVI SHARMA, ADVOCATE DEPARTMENT BY : SHRI ANIL KUMAR SHARMA, SR. DR DATE OF HEARING : 16.11.2016 DATE OF PRONOUNCEMENT : 18.11.2016 ORDER PER R.S. SYAL, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER PASSED BY THE CIT(A) ON 14.06.2016 IN RELATION TO THE ASSESSM ENT YEAR 2015-16, ITA NO.4550 /DEL/2016 2 PARTLY UPHOLDING THE ACTION OF THE ITO (TDS), INTER NATIONAL TAXATION, NOIDA U/S 201(1)/201(1A) OF THE ACT. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. BOTH THE SIDES ARE AGREEABLE T HAT THE ISSUES INVOLVED IN THIS APPEAL ARE IDENTICAL TO THOSE OF THE APPEAL ARGUED SIMULTANEOUSLY FOR THE A.Y. 2014-15 IN ITA NO.4549/DEL/2016. WE H AVE PASSED A SEPARATE ORDER FOR THE SAID EARLIER YEAR HOLDING TH AT I) THE ASSESSEE CANNOT BE REFUNDED A PART OF THE TAX VOLUNTARILY DE DUCTED AND PAID BY IT ON BEHALF OF ITS PRINCIPAL CSC, USA AND II) SURCHAR GE AND EDUCATION CESS CANNOT BE LEVIED ON 20% RATE AS PRESCRIBED IN SECTION 206AA(1)(III). SINCE THE FACTS AND CIRCUMSTANCES OF THIS APPEAL ARE, MUTATIS MUTANDIS , SIMILAR TO THOSE IN THE APPEAL FOR THE PRECEDING YEAR AS SEPARATELY DECIDED, WE ADJUDICATE BOTH THE ISSUES IN THE ABOVE TERMS. ITA NO.4550 /DEL/2016 3 3. IN THE RESULT, THE APPEAL IS PARTLY ALLOWED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 18.11.201 6. SD/- SD/- [KULDIP SINGH] [R.S. SYAL] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 18 TH NOVEMBER, 2016. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.