2023 (1) TMI 173

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....019 ITA No. 184 of 2019 - -<br>Income Tax<br>HON&#39;BLE MR JUSTICE P.S.DINESH KUMAR AND HON&#39;BLE MR JUSTICE T G SHIVASHANKARE GOWDA APPELLANTS (BY SRI. ARAVIND K.V., STANDING COUNSEL) RESPONDENT (BY SRI. R B KRISHNA, ADVOCATE) JUDGMENT P.S. DINESH KUMAR J., These appeals by the Revenue challenging the common order dated 12.02.2016 passed in S.P.Nos. 175 to 178/Bang/2013 (in I.T.....

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....ous entities in the four quarters during the assessment year 2011-12. He contended that the Tax Deducted at Source shall be in terms of the relevant Article in respective agreements for Avoidance of Double Taxation in various countries. Adverting to one such agreement with Germany, annexed with the written submission, he pointed out that the rate of tax shall not exceed 10% in the case of Germany.....

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....furnish a Permanent Account Number and in the absence of the same, the rate of tax applicable shall be 20% in terms of Section 206-AA(1)(iii). He argued that admittedly PAN numbers have not been furnished. Therefore, the authority in Danisco is not applicable to the facts of this case. 6. We have carefully perused the rival contentions and perused the records. 7. It is not in dispute that th....

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....sessee has deducted. Any other interpretation to permit the taxing authority to raise a demand beyond 10% would be incongruous. 9. Shri Aravind, also contended that if the law laid down in Danisco is to be applied, Section 206-AA of the Act would be rendered redundant. 10. In our view, such contention is untenable in the facts of this case because there exists DTAA and tax deduction has been....