The Commissioner Of Income Tax,[International Taxation/Transfer Pricing v. Calderys France

Digitallysigned bySHRADDHASHRADDHAKAMLESHKAMLESHTALEKARTALEKARDate:2023.01.2015:03:23+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 975 OF 2018 The Commissioner of Income Tax,[International Taxation/Transfer Pricing] … Appellant Versus Calderys France,C/o. Calderys Refractories Ltd. …Respondent *** Mr.Ajeet Manwani with Ms.Samiksha Kanani, Advocate forappellant. Mr.Niraj Sheth i/b Mr.Atul K. Jasani, Advocate for respondent. CORAM : DHIRAJ SINGH THAKUR &KAMAL KHATA, JJ. DATE :13[th] JANUARY, 2023. P C : 1.The appeal under section 260A of the Income Tax Act, 1961is fled under against the order dated 14[th] July 2017 passed by theIncome Tax Appellate Tribunal, Pune. 2.The following questions of law have been framed for ourconsideration : (i)Whether the Income Tax Appellate Tribunal,Pune (‘ITAT’) was right in law and on facts in comingto the conclusion that Section 206AA of the IncomeTax Act, 1961 does not override the provision of section 90(2) of the Act despite the fact that Section 206AA starts with a non-obstante clause“Notwithstanding anything contained in any otherprovisions of this Act…..”? “Notwithstanding anything contained in any other (ii)Whether the ITAT, Pune was right in ignoringthe memorandum explaining the provisions of theFinance (No.2) Bill, 2009 which clearly states thatSection 206AA of the Act applies to non-residents andalso Press Release of CBDT No.402/92/2006-MC (04of 2010) dated 20-01-2010 which reiterates thatSection 206AA of the Act will also apply to all non-residents in respect of payments/remittances liable toTDS? Section 206AA of the Act will also apply to all non- (iii)Whether the ITAT, Pune was right in law andon facts in relying upon the decision which wererendered before the introduction of Section 206AA ofthe Act? 3.Counsel for the parties agree that the issues involved in thepresent appeal are already covered by virtue of a judgment of thisCourt in the case of The Commissioner of Income-Tax(International Taxation), Pune Vs. Serum Institute of India Ltd. [1]following the judgment of Delhi High Court in Danisco India (P.)Ltd. Vs. Union of India [2], 1Income Tax Appeal No.548-2016 with connected appeals dt.17-12-20182[2018] 90 taxmann.com 295 (Delhi)2[2018] 90 taxmann.com 295 (Delhi) 4.In that view of the matter, no substantial question of lawarises in the appeal. The appeal is accordingly dismissed. [ KAMAL KHATA, J. ] [DHIRAJ SINGH THAKUR, J.]