GE India Technology Cen (P) Ltd. v. CIT

146 Taxmann.com 34Supreme Court of India2023#22711 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 195Section 40(a)(i)Section 250Section 9(1)Section 9(1)(vi)Section 9(1)(vii)Section 90(2)Section 139(1)

Issues it is cited on

section 40(a)(i)fees for technical servicessection 195section 40(a)non-residentsection 40indianfacbusiness

Judgments citing GE India Technology Cen (P) Ltd. v. CIT

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), AHMEDABAD, AHMEDABAD vs. MS. JAGSON COLORCHEM LIMITED, PHASE -II GIDC ESTATE VATVA

In the result, the appeal of the Revenue is dismissed

ITA 1437/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad03 Feb 2026AY 2018-19

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years:2018-19

Section 143(3)Section 195Section 30Section 40

…wn case in A.Y. 2013-14 which was decided by the Co-ordinate bench of this Tribunal in ITA No. 1112/Ahd/2017 dated 08.02.2019 and relief was allowed to the assessee. The ld. AR also relied upon the decision of the Supreme Court in the case of Vedanta Limited (146 Taxmann.com 34) (SC). The ld. A.R submitted that the assessee was no liable to deduct TDS on commission payments to the foreign agents, as the services were rendered outside India and no part of income had arisen in India. Under the circumstances, when the assessee was not liable to deduct TDS u/s 195 of the Act, no disallowance u/s 40(a)(i) could have b…

MANISHA KIRAN TEMKAR,MUMBAI vs. ACIT -21(2), MUMBAI

In the result, the grounds of appeal raised by the assessee are

ITA 674/MUM/2025[2013-14]Status: DisposedITAT Mumbai18 Aug 2025AY 2013-14

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 195Section 250Section 254(1)Section 40Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 673/MUM/2025 (AY: 2014-15) (Physical hearing) Manisha Kiran Temkar ACIT – 21(2), Mumbai 32, Vinod Villa, Worli Hill Road, Worli, Vs Piramal Chamber, Lal Baug, Mumbai – 400018. Parel, Mumbai – 400012. [PAN: ABSPT7644J] Appellant / Assessee Respondent / Revenue Assessee by Ms. Kinjal Bhuta, Advocate Revenue by Shri Annavaran Kosuri, Sr. DR Date of hearing 10.07.2025 Date of pronouncement 18.08.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEM…

MANISH KIRAN TEMKAR,MUMBAI vs. ACIT-21(2), MUMBAI

In the result, the grounds of appeal raised by the assessee are

ITA 673/MUM/2025[2014-15]Status: DisposedITAT Mumbai18 Aug 2025AY 2014-15

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 195Section 250Section 254(1)Section 40Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 673/MUM/2025 (AY: 2014-15) (Physical hearing) Manisha Kiran Temkar ACIT – 21(2), Mumbai 32, Vinod Villa, Worli Hill Road, Worli, Vs Piramal Chamber, Lal Baug, Mumbai – 400018. Parel, Mumbai – 400012. [PAN: ABSPT7644J] Appellant / Assessee Respondent / Revenue Assessee by Ms. Kinjal Bhuta, Advocate Revenue by Shri Annavaran Kosuri, Sr. DR Date of hearing 10.07.2025 Date of pronouncement 18.08.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEM…

GE India Technology Cen (P) Ltd. v. CIT (146 Taxmann.com 34) — Cited in 3 Judgments | BharatTax