TaxTMI 
TaxTMI 
2026 (3) TMI 1605
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....28.06.2024 for AY 2015-16. 1.1 Since the issues are common, all the appeals were heard together and are being decided vide this common order for the sake of convenience and brevity. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal for AY 2008-09 and more or less similar grounds of appeal have been raised in the appeals for other A.Ys. as well: "1. That on the facts and circumstances of the case, the National Faceless Appeal Centre, Delhi [the Ld. CIT(A)] erred in rejecting the claim of refund of excess Dividend Distribution Tax (DDT) paid by the Appellant amounting to Rs. 94,81,687. 2. That on the facts and circumstances of the case, the Ld. CIT(A) erred in following the Specia....
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.... Court in the case of Exide Industries Limited (ITAT/9/2024(Cal.) has admitted the question of law on this issue and the matter is pending adjudication. 5. That on the facts and circumstances of the case, consequential interest u/s 244A of the Income Tax Act, 1961 along with the refund of excess DDT paid be allowed to the Appellant. 6. The Appellant craves leave to add to and/or amend, alter, modify or rescind the grounds hereinabove before or at the time of hearing of the appeal." 2.1 We shall take up ITA No. 1776/KOL/2024 for AY 2008-09 as the lead case for adjudication. 3. Brief facts of the case are that the assessee is a company and is a subsidiary of Koninklijke Philips N.V (Philips Netherlands), a leading heal....
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.... the domestic company and is not a tax on the shareholders and further held that DTAA does not get triggered when a domestic company pays DDT u/s 115-O of the Act. The Ld. CIT(A) also held that the Jurisdictional High Court in the case of Exide Industries Limited (ITAT/9/2024(Cal.) has not stayed the order of the Hon'ble Kolkata Tribunal in the case of Exide Industries Limited but has only admitted a question of law on this issue. Therefore, the extant law on the subject is the decision of Tata Oil India Pvt. Ltd. of the Special Bench of the Mumbai Bench of the Tribunal which was followed by the Kolkata Tribunal in the case of Exide Industries. 4. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before th....
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....as queried by the Bench whether any return of income had been filed for claiming the refund, to which the Ld. AR stated that no such return was filed. However, the Ld. AR stated that as per section 237 of the Act, the assessee is entitled to a refund of the excess if it satisfies the Ld. AO that the amount of tax paid by him or on his behalf or treated as paid by him or on his behalf for any assessment year exceeds the amount with which he is properly chargeable under the Act for that year. 7. We have considered the facts of the case, the submissions made and the documents filed. As was argued by the Ld. DR, the DDT is not a tax on the income of the assessee so as to trigger the applicability of DTAA but is a charge levied at the specifi....