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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 ......

2014 (4) TMI 277 - ANDHRA PRADESH HIGH COURT

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 ......

2014 (4) TMI 249 - AUTHORITY FOR ADVANCE RULINGS

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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