How many judgments cite DIT(IT) v. WNS Global Services (UK) Ltd.?

25 judgments on BharatTax cite DIT(IT) v. WNS Global Services (UK) Ltd. (32 Taxmann.com 54), spanning 2016 to 2023.

DIT(IT) v. WNS Global Services (UK) Ltd.

32 Taxmann.com 54High Court2013#4673 most cited

What is DIT(IT) v. WNS Global Services (UK) Ltd. authority for?

Interest cannot be imposed on the payee assessee for the payer's failure to deduct tax at source. An amendment to section 209 regarding advance tax on income received without TDS is prospective.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2023.

Also referred to as

DIT(IT) v WNS Global Services (UK) Ltd · section 209 · advance tax · TDS · interest on payee · retrospective amendment · Finance Act 2012

Issues it is cited on

retrospective amendment withholding tax section 9(1)(vi)computer software fees for technical services section 9(1)non-resident double taxation draft assessment order transfer person company

Judgments citing DIT(IT) v. WNS Global Services (UK) Ltd.

General Motors Overseas Corporation, Gurgaon vs. DDIT (It) 3(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 2787/MUM/2014[2008-09]Status: DisposedITAT Mumbai06 Mar 2020AY 2008-09

Bench: Shri Laliet Kumar & Shri M. Balaganesha.Y : 2004-05 :

For Appellant: S.K. Aggarwal Advocate For AssesseeFor Respondent: Avinish Tiwari DR for Revenue

Section 234BSection 44DSection 92

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y : 2004-05 : General Motors Overseas Corporation, vs. Asstt. Commissioner of Income 2711 Centerville Road, Tax (International Taxation) – Wilmington, DE 19808, 3(1), Mumbai.(Respondent) United States of America PAN : AAACG7603A (Appellant) A.Y : 2008-09 : General Motors Overseas Corporation, vs. Dy. Director of Income Tax 2711 Centerville Road, (International Taxation) – 3(1). Wilmington, DE 19808, (Respondent) United States of America PAN : AAACG7603A (Appellant)…

General Motors Overseas Corporation, Gurgaon vs. DDIT (It) 3(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 1986/MUM/2014[2009-10]Status: DisposedITAT Mumbai06 Mar 2020AY 2009-10

Bench: Shri Laliet Kumar & Shri M. Balaganesha.Y : 2004-05 :

For Appellant: S.K. Aggarwal Advocate For AssesseeFor Respondent: Avinish Tiwari DR for Revenue

Section 234BSection 44DSection 92

General Motors Overseas Corporation vs. ACIT (It) 3(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 1282/MUM/2009[2004-2005]Status: DisposedITAT Mumbai06 Mar 2020AY 2004-2005

Bench: Shri Laliet Kumar & Shri M. Balaganesha.Y : 2004-05 :

For Appellant: S.K. Aggarwal Advocate For AssesseeFor Respondent: Avinish Tiwari DR for Revenue

Section 234BSection 44DSection 92

Gartner Ireland Ltd, Mumbai vs. DCIT (It) 2(3)(2), Mumbai

In the result, this appeal by the assessee stands partly allowed

ITA 195/MUM/2016[2012-13]Status: DisposedITAT Mumbai07 Nov 2017AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./I.T.A. No.195/Mum/2016 ("नधा"रण वष" / Assessment Year: 2012-13) Gartner Ireland Limited Dy. Cit (International Taxation)- C/O. Bsr & Co. Llp, 2(3)(2), Lodha Excelus, 1St Floor, बनाम/ Scindia House, Mumbai Apollo Mills Compound, Vs. N.M. Joshi Marg, Mahalaxmi, Mumbai-400 011 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaccg 2919 B (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Shri Samuel Darse

For Appellant: NoneFor Respondent: Shri Samuel Darse

Section 209Section 234BSection 271Section 271(1)(c)Section 9

…आयकर अपील"य अ"धकरण “जी” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SANDEEP GOSAIN, JM आयकर अपील सं./I.T.A. No.195/Mum/2016 ("नधा"रण वष" / Assessment Year: 2012-13) Gartner Ireland Limited Dy. CIT (International Taxation)- C/o. BSR & Co. LLP, 2(3)(2), Lodha Excelus, 1st Floor, बनाम/ Scindia House, Mumbai Apollo Mills Compound, Vs. N.M. Joshi Marg, Mahalaxmi, Mumbai-400 011 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AACCG 2919 B (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : None ""यथ" क" ओर से/Respondent by : Shri Samuel…

Yrc Logistics India Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 6378/DEL/2012[2008-09]Status: DisposedITAT Delhi26 Apr 2016AY 2008-09

Bench: Shri S.V. Mehrotra & Shri Kuldip Singh

For Appellant: Shri Vikram Mehta, CAFor Respondent: Shri V.R. Sonbhadra, Senior DR

Section 195Section 40Section 9Section 9(1)(i)Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘H’ : NEW DELHI) BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.6378/Del./2012 (ASSESSMENT YEAR : 2008-09) M/s. YRC Logistics India Pvt. Ltd., vs. ITO, Ward 18 (4), (Now MIQ Logistics India Pvt. Ltd.) New Delhi. 705, Eros Apartments, 56, Nehru Place, New Delhi – 110 019. (PAN : AAACU4937F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Vikram Mehta, CA REVENUE BY : Shri V.R. Sonbhadra, Senior DR Date of Hearing : 02.03.2016 Date of Order : 26.04.2016 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. YRC…