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2019 (4) TMI 2099 - AT - Income TaxRate of tax applicable to domestic companies and/or co-operative banks - Scope of provisions of Article 26 (Non-discrimination) of the India-France tax treaty - HELD THAT:- The above issue is covered against the assessee by a series of orders passed by various Co-ordinate Benches in assessee’s own case [2013 (8) TMI 1173 - ITAT MUMBAI] a foreign company was 48% compared to 38% applied in case of domestic companies. The assessee had argued that it was discriminatory and not in accordance with law. Reference was made to non-discrimination clause in the Treaty, as per which there should not be any discrimination between the domestic and the non-resident company. Tribunal, however, referred to the Explanation in the Section 90, inserted in the IT Act with retrospective effect from 01-04- 1962 as per which the higher tax rate in case of foreign company, should not be regarded as violation of non-discrimination clause. The facts in the present appeal are identical and, therefore, respectfully following the decision of the Tribunal in the case of M/s BNP Paribas(supra), we dismiss this ground raised by the assessee Data processing fees paid by Indian Branch offices of the Appellant to its Singapore branch as income of the Appellant under Article 13 (Royalty and fees for technical services) of the India-France tax treaty - HELD THAT:- The issue is about data processing fees paid by Indian Branch Office of the assessee to Singapore Branch to the tune under Article 13 of the India-France treaty. We find that while deciding the appeal for AY 2009-10 [2016 (3) TMI 1355 - ITAT MUMBAI], the Tribunal has decided the issue. Short credit of taxes given by the AO of tax deducted at source - HELD THAT:- We direct the AO to verify the facts and grant credit of taxes deducted at source as per the provisions of the Act, after giving reasonable opportunity of being heard the assessee.
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