Case Law Details
Case Name : Infosys Limited Vs DCIT (ITAT Bangalore)
Appeal Number : IT(IT)A No. 4/Bang/2014
Date of Judgement/Order : 11/04/2022
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Bangalore
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Infosys Limited Vs DCIT (ITAT Bangalore)
The relevant ground with regard to the above issue are grounds 9.1 to 9.3. The Special Bench of the Tribunal in the case of Nagarjuna Fertilizders and Chemicals Ltd. v. ACIT reported in (2017) 78 taxmann.com 264 had held if rate of tax applicable under DTAA is lower than 20% tax rate prescribed u/s 206AA of the Act, TDS has to be deducted at such lower rate even if non-resident deductee fails to furnish its PAN. Further, the Hon’ble Delhi High Court in the case of Danisco India P.
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