M/s. BBC.Com Ltd., New Delhi V. DCIT (International Taxation), New Delhi

ITA 603/DEL/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5123 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 04-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SATPAL GULATI
• Assessee Lawyers: ANMOL
• Keywords: Double taxation relief

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH D : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO.2197/DEL./2015 (ASSESSMENT YEAR : 2010-11) ITA NO.602 & 603/DEL./2016 (ASSESSMENT YEARS : 2011-12 & 2012-13) ITA NO.5803/DEL./2016 (ASSESSMENT YEAR : 2013-14) M/S. BBC.COM LTD., VS. DDIT, CIRCLE 1(1)(2), C/O DAVID CAMPKIN-GROUP TAX MANAGER, INTERNATIONAL TAXATION, BBC.COM LTD., NEW DELHI. BRITISH BROADCASTING HOUSE, PORTLAND PLACE, LONDON W1A1AA UNITED KINGDOM. (PAN : AADCB8484B) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ANMOL, CA REVENUE BY : SHRI SATPAL GULATI, CIT DR DATE OF HEARING : 10.02.2020 DATE OF ORDER : 18.02.2020 O R D E R PER BENCH : HEARD : KEEPING IN VIEW THE REQUEST MOVED VIDE LETTER DATED 27.11.2019 BY THE LD. AR FOR THE ASSESSEE THAT THE ASSESSEE COMPANY HAS INVOKED PROVISIONS OF ARTICLE 27 OF THE MUTUAL AGRE EMENT PROCEDURE (MAP) OF THE DTAA, AFORESAID APPEALS STAND DISMISSED AS W ITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON THIS 18 TH DAY OF FEBRUARY, 2020. SD/- SD/- (PRASHANT MAHARISHI) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 18 TH DAY OF FEBRUARY , 2020/TS ITA NO.2197/DEL./2015 ITA NO.602, 603 & 5803/DEL./2016 2 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A) 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.