Intertek India Private Limited Vs. Asst. Commissioner of Income Tax

Parties Involved

Facts Summary

The case involves two appeals by Intertek India Private Limited against the orders of the Assistant Commissioner of Income Tax for the assessment years 2016-17 and 2017-18. The main issues pertain to the disallowance of Rs. 33,38,899 on account of delayed payment of employees' contribution to Provident Fund due to technical glitches, and the claim for refund of excess dividend distribution tax paid at a higher rate instead of the reduced rate under the India-UK Double Taxation Avoidance Agreement (DTAA). The appellant argued that the delay in PF contribution was due to unavoidable technical issues and sought a refund of excess tax paid on dividend distribution to a non-resident shareholder.…

Legal Issues

• 1. Disallowance of Rs. 33,38,899 on account of delayed payment of employees' contribution to Provident Fund.
• 2. Refund claim of excess dividend distribution tax paid by the assessee.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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