Mitusubishi TDS Case: Delhi HC Refers matter to Chief Justice due to difference of opinion

By CA Sandeep Kanoi Income Tax Judiciary December 6, 2017

TaxGuru Citation: 2017 taxguru.in 1155
Case Name: CIT Vs. Mitsubishi Corporation India P. Ltd. (Delhi High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Delhi High Court

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CIT Vs. Mitsubishi Corporation India P. Ltd. (Delhi High Court)

Due to difference of opinion on below issues between Justices S Muralidhar and Prathiba M Singh, Delhi High Court, has referred the Mitusubishi’s TDS case to Chief Justice for appropriate orders:-

(i) Whether the ITAT fell into error in holding that Section 40(a) (i) of the Income Tax Act, 1961 cannot be applied in view of the provisions of the Double Tax Avoidance Agreement between the Indian and Japan and India and the US?

(ii) Whether the ITAT fell in error in reversing the findings of the DRP with respect to the existence of the PEs in India?”

Full Text of the High Court Judgment / Order is as follows:-

O R D E R

17.11.2017

In view of the difference of opinion between us on the questions framed in the appeal, as expressed in our individual opinions placed on file, the matter is placed before the Hon’ble Acting Chief Justice for appropriate orders.

S. MURALIDHAR, J.
PRATHIBA M. SINGH, J.

JUDGMENT

Prathiba M. Singh, J.:

1. The present appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) challenges the order dated 23^rd August, 2013 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 5147/Del/2010 for the Assessment Year (‘AY’) 2006-07.