Case Law Details
Skaps Industries India Pvt Ltd Vs. ITO (ITAT Ahmedabad)
Section 90(4), in the absence of a non-obstante clause, cannot be read as a limitation to the treaty superiority under Section 90(2), we are of the considered view that an eligible assessee cannot be declined the treaty protection under section 90(2) on the ground that the said assessee has not been able to furnish a Tax Residency Certificate in the prescribed form.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
1. The hearing of these appeals was concluded on 9th May 2018. However, during the course of finalizing the draft order, it was considered necessary to hear the parties again- this time with respect to a facet of Section 90(4) of the Income Tax Act, 1961. Accordingly, the matter was refixed for hearing on 14th June, 2018 and learned counsel for the assessee tax-deductor was heard on that aspect of the matter. With a view to give some time to enable the learned Departmental Representative to make a well considered response to thought provoking arguments of the learned counsel, the hearing continued on 15th June 2018 as well.
2. These two appeals pertain to the same assessee tax-deductor, involve a common issue spread over two assessment years, and were heard together. As a matter of convenience, therefore, we disposing of both the appeals by way of this consolidated order. The orders impugned are two separate but materially identical orders passed by the CIT(A), both dated 22nd January 2018, in the matter of tax withholding demands under section 201 r.w.s. 195 of the Income Tax Act, 1961, for the assessment years 2013-14 and 2014-15.
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