Asian Development Service v. CIT

239 ITR 713High Court1999#23871 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 9(1)(vii)(b)section 9(1)(i)section 271cbusiness connectionsection 9(1)(vii)fees for technical servicessection 195admission of additional evidencesection 201(1)section 9(1)section 201non-resident

Judgments citing Asian Development Service v. CIT

Permali Wallace Pvt. Ltd, Bhopal vs. ITO (It & Tp), Bhopal

ITA 552/IND/2018[2016-17]Status: DisposedITAT Indore09 Nov 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 195Section 195rSection 201(1)Section 271CSection 9(1)(i)Section 9(1)(vii)

…ugned payments, if any, in India. Therefore, in such a case, the AO has wrongly invoked section 195A which is not applicable at all.To support his contention, Ld. AR relied upon decision of Hon’ble Kerala High Court in Asian Development Service Vs. CIT (1999) 239 ITR 713 (Ker). 23. However, in view of the fact that we have remanded the original issues to AO for consideration afresh in foregoing paragraphs and the AO’s adjudication will have a bearing on the issue of grossing-up also, we are not answering this question at present. The AO will take a call in accordance with above decision cited by Ld. AR, in case…

Permali Wallace Pvt. Ltd, Bhopal vs. ITO (It & Tp), Bhopal

ITA 551/IND/2018[15-16]Status: DisposedITAT Indore09 Nov 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 195Section 195rSection 201(1)Section 271CSection 9(1)(i)Section 9(1)(vii)

…ugned payments, if any, in India. Therefore, in such a case, the AO has wrongly invoked section 195A which is not applicable at all.To support his contention, Ld. AR relied upon decision of Hon’ble Kerala High Court in Asian Development Service Vs. CIT (1999) 239 ITR 713 (Ker). 23. However, in view of the fact that we have remanded the original issues to AO for consideration afresh in foregoing paragraphs and the AO’s adjudication will have a bearing on the issue of grossing-up also, we are not answering this question at present. The AO will take a call in accordance with above decision cited by Ld. AR, in case…

Permali Wallace Pvt. Ltd, Bhopal vs. ITO (It & Tp), Bhopal

ITA 550/IND/2018[14-15]Status: DisposedITAT Indore09 Nov 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 195Section 195rSection 201(1)Section 271CSection 9(1)(i)Section 9(1)(vii)

…ugned payments, if any, in India. Therefore, in such a case, the AO has wrongly invoked section 195A which is not applicable at all.To support his contention, Ld. AR relied upon decision of Hon’ble Kerala High Court in Asian Development Service Vs. CIT (1999) 239 ITR 713 (Ker). 23. However, in view of the fact that we have remanded the original issues to AO for consideration afresh in foregoing paragraphs and the AO’s adjudication will have a bearing on the issue of grossing-up also, we are not answering this question at present. The AO will take a call in accordance with above decision cited by Ld. AR, in case…