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S TAX DEDUCTION IS SALES TAX / VAT APPLICABLE FOR TRANSPORTERS. Clearance of goods to 100% EOU Unit in SEZ under ARE3 -Reg. Service tax applicability on Directors remuneration valuation of goods and ED on scrap Two companies in different states Import of Service i.e. Payment to architect of Dubai for construction of House in India Service Tax Payment on GTA Second hand equipment with EPCG Licence Necessity of RD 23 D

Income Tax Case Laws - Section: 195


Income Tax

Cases for Section: 195
Showing 1 to 15 of 507 Records

2014 (4) TMI 569 - ITAT HYDERABAD

Asst. Director of Income-tax (International Taxation) Versus M/s Bartronics India Ltd.

Applicability of section 9 of the Act – Royalty for technical services – Supply of software on license – Article 12 of Indo-Singapore Treaty – Liability to deduct TDS u/s 195 of the Act - Held that:- Relying upon Motorola Inc. Versus Deputy Commissio ......

2014 (4) TMI 284 - ITAT MUMBAI

Tata Motors Limited Versus Income Tax Officer (IT) (TDS)

Entitlement for interest u/s 244A of the Act – Refund of taxes (TDS) deposited in excess – order passed u/s 195 of the Act – Held that:- The language used in section 244A, clearly provides that interest has to be granted on the refund of any amount w ......


Sriram Refregeration Industries Versus Income-tax Officer

Scope of salary for the purpose of TDS – Conveyance allowance - Whether conveyance allowance is given for coming from house to office/factory and back instead of providing a vehicle for transportation is liable to be treated as salary for the purpose ......

2014 (4) TMI 273 - ITAT DELHI

M/s Alcatel-Lucent France (formerly known as Alcatel CIT, France), C/o Pricewaterhouse Coopers Versus Assistant Director of Income Tax, International Taxation

Admission of additional evidence – Reduction in quantum of revenue - Exclusion of sales from revenue – Held that:- When the AO was not satisfied with the assessee’s estimate, he should have allowed at least one more opportunity to the assessee intima ......


Endemol India Private Limited Mumbai Versus Commissioner Concerned : Commisioner of Income-tax-XI, Mumbai

Nature of Expenses – Fees for technical services or not – Article 12 of DTAA between India and Netherlands - Whether the payments made by the applicant to Endemol Holding for availing routing administrative services under the terms of the Consultancy ......

2014 (4) TMI 160 - ITAT HYDERABAD

ADIT (International Taxation-I), Hyderabad Versus M/s. DQ Entertainment (International) P. Ltd.

Withholding Tax (TDS) u/s 195 - FTS u/s 9(1)(vii) - Levy of demand u/s 201 and 201(1A) of the Act – Payments made to foreign companies – Held that:- The payments received by it from foreign clients for exactly the similar work executed by it have not ......

2014 (4) TMI 68 - ITAT MUMBAI

M/s. New Bombay Park Hotel Pvt. Ltd. Versus Income Tax Officer(International Taxation)

Default for non-deduction of TDS - additions u/s 40(a)(i) - Indo-UK DTAA - Deemed income u/s 9(1)vi)/(vii) – Assessee in Default u/s 201 for Non-Deduction of tax at Source - assessee did not deduct tax with regard to two phases on the ground that t ......

2014 (3) TMI 892 - ITAT HYDERABAD

Dy. Commissioner of Income-tax Versus M/s. Agarwal Industries Ltd.

Addition u/s 40(a)(ia) of the Act - TDS on interest paid for delayed payment of purchase consideration to raw material suppliers located in Singapore and Malaysia - Details of interest portion contained in purchase invoice not considered – Held that: ......

2014 (3) TMI 610 - SUPREME COURT

Union of India Through Director of Income Tax Versus M/s Tata Chemicals Ltd.

Payment of interest on refund u/s 244A - refund of excess tax deposited u/s 195(2) - Whether the revenue is legally responsible u/s 244A of the Act for payment of interest on the refund of tax made to the resident/deductor u/s 240 of the Act - Whethe ......

2014 (3) TMI 254 - ITAT MUMBAI

M/s. Johnson & Johnson Ltd. Versus The ACIT, LTU, Mumbai

Disallowance of tax on Brand Usage Royalty – Held that:- The decision in Johnson & Johnson Ltd. Versus Assistant Commissioner of Income-tax [2014 (2) TMI 978 - ITAT MUMBAI] followed - The CIT(A) erred in ignoring the copy of draft brand usage royalty ......

2014 (3) TMI 106 - ITAT HYDERABAD

Sanofi Pasteur Merieux (Formerly known as Shanh SAS.) France Versus Dy. Commissioner of Income Tax

Withholding TDS u/s 195 of the Act - Gross sale consideration paid to foreign nationals – Assessee in default u/s 201(1) of the Act - Held that:- The reason for fastening the obligation to deduct tax at source of the payment to non-resident is only i ......

2014 (3) TMI 100 - ITAT DELHI

DCIT, Circle 12(1), New Delhi Versus M/s. Hero Management Services Ltd.

Deletion of disallowance – Failure to deduct TDS on market development expenses – Held that:- The decision in Asstt. Commissioner of Income Tax Versus M/s. Hero Management Services Ltd., M/s. Hero Corporate Services Ltd. [2013 (5) TMI 730 - ITAT DELH ......

2014 (2) TMI 1112 - ITAT HYDERABAD

M/s. IIC Systems Pvt. Ltd, Hyderabad Versus ACIT, Circle 2(1) Hyderabad

Inflated expenditure – Held that:- The AO and CIT(A) erred in resorting to mathematical jugglery so as to deny the expenditure claimed by the assessee - There is no basis for AO disallowance of the so called inflated expenditure and CIT(A) also did n ......

2014 (2) TMI 981 - ITAT HYDERABAD

M/s. Aurobindo Pharma Limited Versus Addl. CIT, Range-1, Hyderabad

Transfer pricing adjustment – Interest received on loans given to Associated enterprises – Held that:- The decision in Siva Industries & Holdings Ltd. Versus Assistant Commissioner of Income-tax, Co. Circle VI(4), Chennai [2012 (10) TMI 890 - ITAT CH ......

2014 (2) TMI 933 - ITAT PUNE

Deepak Fertilizers and Petrochemicals Corporation Limited Versus DDIT, (Int. Tax) -I, Pune

Whether the amount paid for acquisition of Process Design Documentation is fee for technical services - assessee had pleaded that the impugned portion of the consideration is for the supply of drawings, designs and detailed engineering services for t ......

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