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Income Tax Case Laws - Section: 195


Income Tax

Cases for Section: 195
Showing 1 to 15 of 545 Records

2014 (9) TMI 352 - ITAT AHMEDABAD

The ITO (Intl. Taxn) -II, Ahmedabad Versus Adani Port- Infrastructure Pvt. Ltd. and Dholera Port Ltd.,

Fees for technical services remitted to non-resident – Applicability of Article 13(c) Indo-UK DTAA – Effect of Explanation to section 9(1)(vii) w.e.f. 1.6.1976 – Held that:- In the case of Diamond Services International (P.) Ltd. v. Union of India [2 ......

2014 (9) TMI 312 - ITAT DELHI

Right Tunnelling Co. Ltd. Versus ADIT Circle-2(1), (International Taxation), New Delhi

Expenses incurred by HO in Thailand for Indian Project – Held that:- AO was of the view that the expenses are initial startup expenses and are in the capital field – AO as well as the CIT(A) have not stated that the expenditure claimed have no nexus ......

2014 (9) TMI 268 - ITAT CHENNAI

Deputy Commissioner of Income-tax Versus M/s. Farida Prime Tannery Pvt. Ltd. And Others

Non-deduction of TDS on agency / sales commission payments made to non-resident agents – Invocation of section 40(a)(i) r.w. section 195 – Held that:- Following the decision in GE India Technology Centre Private Ltd. Versus Commissioner of Income Tax ......

2014 (9) TMI 262 - ITAT PUNE

Mahindra Forgings Ltd. Versus ADIT, (Intr. Tax.) -1, Pune

Non-deduction of TDS – Payment made to Czech Republic for services in connection with purchase of 4000 tons forging press - Assessee in default – Held that:- Considering the magnitude of erection and commissioning activity undertaken in the present a ......

2014 (9) TMI 257 - ITAT DELHI

Deputy Commissioner of Income-tax Versus Chandabh Impex (P.) Ltd.

Admission of additional evidence - Held that:- The suspicion so addressed for discarding the evidences relied upon can be addressed only by the evidences as such they go to the root of the matter and deserves to be admitted - These evidences directl ......

2014 (9) TMI 256 - ITAT COCHIN

US Technology Resources Pvt Ltd Versus ACIT.

Non deduction of tax u/s 40(a)(ia) – payment to non residents - managerial service - Fees for technical services - Whether the payment made by the assessee company to USA company for the services rendered would be taxed in India or not - Held that:- ......

2014 (9) TMI 193 - ITAT BANGALORE

Income-tax Officer Versus Cross Tab Marketing Services (P.) Ltd.

Payments made to non-residents – Income accrue or arises - Accrual of income - Royalty" u/s.9(1)(vi) - Whether income to the non-resident can be said to have accrued or arisen in India and whether the income under the head "Income from Business" or " ......

2014 (9) TMI 129 - ITAT BANGALORE

M/s. Davanam Constructions (P) Ltd. Versus The Deputy Commissioner of Income Tax

Sale of TDR rights – business income or income from other sources - Held that:- The TDRs have not been recognized as capital asset in the books of account of the assessee - the treatment given by the assessee in the books of accounts when TDRs were s ......


The Commissioner of Income Tax Versus Kikani Exports Pvt. Ltd.

TDS not deducted on export commission paid - Whether the Tribunal was correct in deleting the disallowance made by the AO towards export commission paid by the assessee to the non- resident on which it failed to deduct tax at source – Held that:- The ......


Director of Income Tax (International Taxation) Versus ICICI Bank Ltd.

Liability to deduct TDS on income from sale of securities – Held that:- The Tribunal has rightly came to the conclusion that there is no tax liability on the income by way of gains from sale proceeds of government securities in India in UAE - If the ......

2014 (9) TMI 58 - DELHI HIGH COURT

Commissioner of Income Tax, Delhi II Versus M/s. Kohinoor Impex P. Ltd.

TDS not deducted u/s 195 - Amount paid to non-resident foreign company – Interpretation of section 40(a)(i) and 9(1)(v) – Held htat:- Revenue has not placed the relevant documents under which the payments were made or relating to the settlement. Reve ......

2014 (8) TMI 875 - ITAT LUCKNOW

M/s. Allahadad Tannery Versus Jt. CIT-I, Kanpur

Deduction u/s 80IB - Export incentives - Interest paid in Jajmau unit – Held that:- As decided in assessee’s own case for the earlier assessment year, it has been held that the assessment by a higher authority may be possible even if the proceedings ......

2014 (8) TMI 606 - DELHI HIGH COURT

Director of Income Tax (International Tax) Versus Copal Research Limited, Moody’s Group Limited, Moody’s Analytics, USA

Capital gain on sale of shares of Indian company by one Non resident to another Non resident outside India – Liability to deduct TDS u/s 195 - Whether the two transactions i.e. for sale and purchase of CRIL shares and Exevo- USA shares are designed ......

2014 (8) TMI 526 - ITAT MUMBAI


Commission paid on export sales – TDS not deducted u/s 195 – Non-existence of written agreement - Held that:- The Tribunal in Harrison Garments Division Vs. JCIT [2014 (5) TMI 544 - ITAT MUMBAI] has held that mere existence of an agreement cannot dec ......

2014 (8) TMI 170 - MADRAS HIGH COURT

The Commissioner of Income Tax Versus Faizan Shoes Pvt. Limited

Payment towards overseas agents commission – Commission paid to non-residents u/s 40(a)(i) – TDS not deducted u/s 195 - Agent’s service u/s 9(1)(vii) r.w section 9(2) – Held that:- The plea of the revenue cannot be accepted that commission paid by th ......

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