IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA Nos.589 & 590/KOL/2024 (Assessment Years:2017-18 & 2018-19)

Indian Oil Petronas Pvt. Ltd.

DCIT, Circle 11(1), Kolkata Acropolis Mall, 12^th Floor, Unit-1 Aaykar Bhavan, 6^th Floor, & II, 1858/1, Rajdanga Main Vs. P-7, Chowringhee Square, Road, Kolkata-700107, Kolkata-700069, West Bengal West Bengal (Appellant) (

Respondent)

PAN No. AAACI5573R Assessee by : S/Shri N.S. Saini, &

Sonu Agarwal, ARs Revenue by : Shri Manoj Kumar Pati, DR Date of hearing: 17.07.2025 Date of pronouncement: 29.07.2025

O R D E R

Per Rajesh Kumar, AM:

These are appeals preferred by the assessee against the orders of the Commissioner of Income-tax (Appeals), Kolkata-22, (hereinafter referred to as the “Ld. CIT(A)”]even dated 31.01.2024 for the AYs2017-18 & 2018-19.

02. The issue involved in both these appeals same as under: -

“Whether, on a true and harmonious construction of the provisions of the Act, the tax liability of a domestic company, like the appellant, on the dividend distributed to its. non-resident shareholders shall be at the rate as applicable in the respective DTAA as the same is more