Concentrix Services Netherlands B.V. vs Income Tax Officer (TDS)

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

DELHI HIGH COURT
RAJIV SHAKDHER, TALWANT SINGH
Concentrix Services Netherlands B.V. – Appellant
Versus
Income Tax Officer (TDS) – Respondent

Table of Content
1. nature of tax withholding in dividend payments (Para 1 , 2 , 3 , 4)
2. submissions made by petitioners and revenue (Para 6 , 7 , 8 , 9)
3. interpretation of double taxation avoidance agreement (dtaa) provisions (Para 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 , 19)
4. quashing of impugned certificates and issuance of new tax certificate (Para 20 , 21 , 22)

JUDGMENT

Rajiv Shakdher, J.

TABLE OF CONTENTS

Preface

Background facts

Submissions made on behalf of the petitioners

Submissions advanced on behalf of the revenue

Analysis and Reasons

Conclusion

Preface:

1. The moot issue, which arises for consideration, in the captioned writ petitions is: as to what should be the withholding rate of tax in respect of dividend?

2. The petitioners, in both cases, before us, are the deductees, i.e., the ultimate tax-payers. The grievance of the petitioners is that their request to respondent no. 1, for issuance of a certificate at a lower withholding tax rate of 5%, was rejected, despite The Government of the Republic of India and the Government of the Kingdom of Netherlands Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion [in short "subject DTAA"], [wh

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DELHI HIGH COURTRAJIV SHAKDHER, TALWANT SINGHConcentrix Services Netherlands B.V. – AppellantVersusIncome Tax Officer (TDS) – Respondent

DELHI HIGH COURT
RAJIV SHAKDHER, TALWANT SINGH
Concentrix Services Netherlands B.V. – Appellant
Versus
Income Tax Officer (TDS) – Respondent