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juridiction coverage cenvat credit 1% interest penalty when cenvat credit reversed without utilising transportation of goods by railway Time of removal of goods Notification no for changes in section 35 c SERVICE TAX ON LIQUIDATED DAMAGES Is Reimbursable expenses included in Assessable value Excise duty liabilities on one FG use in other FG within the Factory Export Without Central Excise registration

Income Tax Case Laws - Section: 195


Income Tax

Cases for Section: 195
Showing 1 to 15 of 537 Records


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 ......

2014 (7) TMI 765 - ITAT MUMBAI

Deputy Director of Income-tax Versus IATA BSP India

Nature of payment made for BSP link services rendered by ADP-GSI France – Requirement to deduct TDS on fees paid to technical services – Held that:- The payment made to ADP-GSI France for providing BSP link services to the Agents/Air lines was treate ......

2014 (7) TMI 761 - ITAT CHENNAI

The Income Tax Officer Versus M/s. Gadsyl Exports P. Ltd.

Non-deduction of TDS on overseas payment of agency commission – Disallowance u/s 40(a)(ia) of the Act – Held that:- Assessee is availing the services of non-resident agents for procuring export orders for which commission is paid - nonresident agents ......

2014 (7) TMI 418 - ITAT MUMBAI

The Asst. Commissioner of Income Tax Versus Raj Girish Karia

Disallowance of Freight and insurance charges paid to Shipping Companies u/s 40(a)(ia) - TDS u/s 194C / 195 – Held that:- The assessee has to show that the shipping companies to whom payments were made are not only non-residents, but also he has to s ......

2014 (7) TMI 265 - BOMBAY HIGH COURT

Director of Income Tax (International Taxation) Versus M/s. Mahindra & Mahindra Limited

Period of limitation for declaring Assessee in default - time limit for proceedings u/s 201(1) and (1A) of the Act - Reassessment u/s 147 of the Act – tribunal held that the order passed under Section 195 r/w 201(1) or 201(1A) of the Income Tax Act, ......

2014 (7) TMI 255 - ITAT CHENNAI

The Asst. Commissioner of Income Tax Versus M/s. Myrind School of Catering & Computer Management (P) Ltd.

Addition u/s 40(a)(ia) – Payment to overseas institution as fees for awarding the degrees, supplying books and course material –TDS not deducted u/s 195 - technical know-how or technical services - Held that:- CIT(A) rightly of the view that the amou ......

2014 (6) TMI 837 - ITAT DELHI

ITO, Ward 12(4), New Delhi Versus M/s. Himalya International Ltd.

Deletion of disallowance of USA expenses - non deduction of TDS on remittance to non-resident - reimbursement of expenses - Held that:- Following Himalya International Ltd. Versus DCIT Circle-12(1), New Delhi and ITO, Ward-12(4), New Delhi Versus Him ......

2014 (6) TMI 707 - ITAT CHENNAI

Income Tax Officer (TDS) Versus M/s. Cognizant Technology Solutions India Pvt. Ltd. And Others

Royalty u/s 9(1)(vi) - TDS u/s 195 – hiring of International Private Leased Circuits [IPLC] - Nature of Remittance made to Non-resident Company – Whether the services provided by the overseas company constitutes ‘Royalty’ or not - Held that:- Followi ......

2014 (6) TMI 643 - ITAT CHENNAI

The Assistant Commissioner of Income Tax Versus M/s. T. Abdul Wahid Tanneries Pvt. Limited

Disallowance u/s 40(a)(i) of the Act – Non-deduction of TDS u/s 195 – Held that:- No evidence has been placed on record to allege any misreading of evidence by the CIT(A) - assessee’s overseas agents do not have any permanent establishment in India ......

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