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Income Tax Case Laws - Section: 195


Income Tax

Cases for Section: 195
Showing 1 to 15 of 551 Records

2014 (10) TMI 463 - ITAT CHENNAI

Financial Software & Systems (P.) Ltd. Versus Deputy Commissioner of Income-tax/Assistant Commissioner of Income-tax, Company Circle II (1), Chennai

Validity of reopening of assessment Change of opinion - TDS deduction on payment to Non-resident companies - Held that:- The returns filed by the assessee company for the AYs 2003-04 and 2005-06 were processed under sec.143(1) - Obviously, there is ......

2014 (10) TMI 212 - ITAT DELHI

Agence France Presse, C/o. Vishwanath Singh & Associates Versus ADIT, Circle 1(1), International Taxation, New Delhi

Application for admission of additional evidence - whether the application for admission of additional evidence dated 13.06.2014 as filed by the revenue before us in terms of Rule 29 of the ITAT Rules, 1963, should be allowable or not Held that:- T ......

2014 (10) TMI 37 - DELHI HIGH COURT

Bernstein Litowitz Berger And Grossmann LLP And Others Versus Union of India And Others

Claim of damages on fraud Advance ruling with regard to transfer of funds from India to US - Whether the amount of the settlement funds which had been transferred from India to USA were chargeable to tax in India - Held that:- The Authority for Ad ......

2014 (10) TMI 32 - ITAT MUMBAI

Deputy Director of Income-tax (International Taxation) 2(1) Versus Videsh Sanchar Nigam Ltd.

Assessee in default u/s 201(1)/201(1A) r.w.s. 195 Failure of TDS Period of limitation - Payment made to Lead Managers/Managers with the services rendered for GDR issue Held that:- Following the decision in Mahindra And Mahindra Limited. Versus ......


Shakti LPG Ltd., Hyderabad Versus Income Tax Officer, Ward-8, (TDS), Hyderabad

Assessee in default u/s 201 TDS deduction Held that:- The deduction of tax at source is one of the important features of the Act - In a way, it obviates the necessity for the department to track the amount paid by an assessee to another, and then ......


Commissioner of Income-tax Versus CGI Information Systems & Management Consultants (P.) Ltd.

Liability to deduct TDS u/s 195(1) Remittances made to Non-resident Article 12 of Indo-Canada DTAA - cost sharing agreement and payments were made by the assesee for reimbursement of cost/expenses - Whether the Tribunal was correct in holding th ......

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 ......

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