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सीबीडीटी सर्कुलर के आधार पर करदाता के रिफंड क्लेम करने की अवधि तय नहीं कर सकता।
Section 9, 195, 9(1)(v)(b), 239, 119
OECD Model Tax Convention
Circular No. 7/2007, dated 23-10-2007
Circular No. 769/1998, dated 6-8-1998 and Circular No. 790/2000, dated 20-4-2000
टीडीएस अमाउंट ज्यादा भर दिया है तो उसका रिफंड क्लेम करने के लिए जो सीबीडीटी ने 2 साल का लिमिटेशन पीरियड सर्कुलर से तय किया है के आधार पर आईटीओ रिफंड देने का मना नहीं कर सकता। यह सर्कुलर अल्ट्रा वायर्स दिल्ली हाई कोर्ट ने 31 जनवरी 2025 के फैसले में घोषित किया है।
इसी फैसले में अगर इंडियन कंपनी ने भारत के बाहर प्रीमियम या ब्याज का पेमेंट किया है बाहर के लोन के लिए या बंद के लिए और इसका बिजनेस भी भारत के बाहर ही होना था उसकी अर्निंग भी भारत के बाहर से ही होनी थी तो भारतीय कंपनी को टीडीएस काटने की जरूरत नहीं है
The assessee paid premium/ interest to various bond holders and banks outside India during FY 2010-11 to 2012-13 without making any deductions towards tax. Although the remittances to bond holders and banks were not subjected to any deduction at source, the assessee, out of abundant caution, deposited the TDS on the entire premium and interest paid in purported discharge of its perceived obligations under Section 195 of the Act. In the revised TDS returns the assessee claimed a refund of tax deposited. The Ld. AO rejected the claim of refund on ground that applications were barred by limitation period of two years for making claim of refund of excess TDS prescribed in paragraph 9 of Circular No. 7/2007, dated 23-10-2007.
Decision
Section 9, read with section 195, of the Income-tax Act, 1961, and article 11 of OECD Model Tax Convention – AY 2011-12 to 2013-14 – Assessee, an Indian company paid outside India premium/interest to various bond holders and banks which was incurred for purpose of business carried on outside India and for earning income from source outside India. Since it would fall within ambit of exception carved under section 9(1)(v)(b) not taxable in India under section 195. Circular No. 7/2007, dated 23-10-2007; Circular No. 769/1998, dated 6-8-1998 and Circular No. 790/2000, dated 20-4-2000
Section 239, read with section 119, of the Income-tax Act, 1961:
by way of filing revised TDS returns, assessee had claimed refund of excess taxes and applications before Assessing Officer seeking refund of excess tax so deposited – Assessing Officer, however, It was held that the
CBDT does not have power to prescribe mandates or instructions that run afoul of contours of statutory provision concerned – Whether, in view of above, limitation period prescribed in paragraph 9 of aforesaid Circular was clearly ultra vires provisions of Act – Held, yes
HIGH COURT OF DELHI in the case of Sun Pharmaceutical Industries Ltd. v. ITO
Yashwant Varma and Ravinder Dudeja, JJ.
W.P.(C) 8444 of 2018 on dated JANUARY 31, 2025