GE India Technology Centre Private Limited v. Commissioner of Income Tax and Anr.

10 SCC 29Reported decision2010#6322 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Issues it is cited on

section 195(1)section 90(2)interest on securitiessection 40(a)(i)section 195section 90associated enterpriseliable to taxsection 40(a)section 92non-residentsection 19

Judgments citing GE India Technology Centre Private Limited v. Commissioner of Income Tax and Anr.

ACIT , SPL. RANGE-9, NEW DELHI vs. TIMEX GROUP INDIA LTD., NEW DELHI

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

ITA 7598/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Sept 2025AY 2013-14

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

Section 143(3)Section 40Section 92Section 92BSection 92C

…and without recourse to the performer of the services in future." 10. The payment is on cost basis which is devoid of any income element, therefore, no tax is required to be deducted at source as per SC judgment in GE India Technology Pvt. Ltd. v. CIT, (2010) 10 SCC 29 (Para 20-24) and Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT, (2022) 3 SCC 321 (Para 29-36). (emphasis supplied by us) 7.1 The CIT(DR) relied upon the orders of the authorities below. 8. We have heard both the parties and perused the material available on record. The assessee briefly explains the services for which the above payments…

TIMEX GROUP INDIA LTD.,NEW DELHI vs. ADDI. CIT SPL.RANGE-9, NEW DELHI

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

ITA 7526/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Sept 2025AY 2013-14

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh[Assessment Year: 2013-14] M/S Timex Group India Ltd. Additional Commissioner Of Income 106-107, Ambadeep Building, Tax, Special Range-9, Kasturba Gandhi Marg, Vs New Delhi-110002 New Delhi-110001 Pan-Aaact0773C Assessee Revenue [Assessment Year: 2013-14] Additional Commissioner Of M/S Timex Group India Ltd. Income Tax, Special Range-9, 106-107, Ambadeep Building, New Delhi-110002 Vs Kasturba Gandhi Marg, New Delhi-110001 Pan-Aaact0773C Revenue Assessee Assessee By Shri Tushar Jarwal, Adv. Shri Aayush Nagpal, Adv. & Shri Vikrant Maheshwari, Adv. Revenue By Shri Rohit Garg, Cit-Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 26.09.2025

Section 143(3)Section 40Section 92Section 92BSection 92C

…and without recourse to the performer of the services in future." 10. The payment is on cost basis which is devoid of any income element, therefore, no tax is required to be deducted at source as per SC judgment in GE India Technology Pvt. Ltd. v. CIT, (2010) 10 SCC 29 (Para 20-24) and Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT, (2022) 3 SCC 321 (Para 29-36). (emphasis supplied by us) 7.1 The CIT(DR) relied upon the orders of the authorities below. 8. We have heard both the parties and perused the material available on record. The assessee briefly explains the services for which the above paymen…

BHARTI AIRTEL LTD vs. JOINT COMMISSIONER OF INCOME TAX

ITA/97/2020HC Delhi09 May 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 194HSection 40

…brokerage, were not satisfied in the instant case and Section 194H ought not to have been invoked? d) Whether the lower authorities ought to have appreciated that the Hon'ble Supreme Court in the case of GE India Technology Centre (P) Ltd. v. CIT: (2010) 10 SCC 29 has held that the tax is required to be deducted only on a sum which is treated as income and in the present case the discounts offered do not constitute income of the franchisee? e) Whether on the facts and circumstances of the case, the free air time provided to distributors was in the nature of commission out of which tax was deductible un…

DY CIT 11 (3)(1), MUMBAI vs. TOTAL OIL INDIA PVT LTD., MUMBAI

In the result, the appeal of the revenue is dismissed and the Cross

ITA 6997/MUM/2019[2016-17]Status: DisposedITAT Mumbai29 Dec 2023AY 2016-17

Bench: Shri Vikas Awasthy&F Shri Amarjit Singhdy. Commissioner Of Vs. Total Oil India Pvt. Ltd. Income Tax-11(3)(1) 3Rd Floor, The Leela Room No. 204, Aayakar Galleria, Bhavan, M.K.Road, Andheri (E) Marine Lines Mumbai 400 059 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace2175M Appellant .. Respondent

For Appellant: Niraj ShethFor Respondent: Ajay Kumar Sharma
Section 143(2)Section 143(3)Section 195Section 40

…. We answer the question referred to the High Court in the affirmative, in favour of the assessees and against the Revenue. ....." 52. Lastly, in the case of GE India Technology Centre Private Limited vs. Commissioner of Income Tax and Anr. reported in (2010) 10 SCC 29 the Hon'ble Supreme Court of India had an occasion to consider the ambit and scope of section 195 of the IT Act. After reproduction of the section, as it stood at the relevant time, the Hon'ble Supreme Court of India held as under:- "6. Under Section 195(1), the tax has to be deducted at source from interest (other than interest on securities) or a…

PR. COMMISSIONER OF INCOME TAX-5 vs. M/S. PUMA SPORTS INDIA P., LTD.,

The appeal stands dismissed

ITA/223/2018HC Karnataka12 Mar 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 143(3)Section 144Section 260Section 40Section 5(2)(b)Section 9(1)(i)Section 92C

…following judgments: 1. Commissioner of Income Tax, Andhra Pradesh Vs. M/s. Toshoku Ltd. Guntur and Others reported in 1980 (Supp). SCC 614 2. GE India Technology Centre Private Limited Vs. Commissioner of Income Tax and Another reported in (2010)10 SCC 29 3. The judgment in ITA Nos.1008 to 1013/Bang/2012 decided on 04.10.2013 (M/s. Exotic Fruits Pvt. Ltd. Vs. Income Tax Officer) 4. The judgment in R/Tax Appeal No.281 of 2019 decided on 30.07.2019 (The Principal Commissioner of Income Tax-2 Vs. Ferromatic Milacron India Pvt. Ltd.) 5. The judgment in T.C.(A) No.789 of 2013 decide…

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

C.A. No.-008733-008734 - 2018Supreme Court02 Mar 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

…ad been made, the resident Indian importers became liable to deduct tax at source, without more, under section 195(1) of the Income Tax Act. 9. This view of the High Court was set aside by this Court in GE India Technology Centre (P) Ltd. v. CIT, (2010) 10 SCC 29 [“GE Technology”], which ultimately found that the judgment of the High Court dated 24.09.2009 had misread AP Transco (supra). Consequently, this Court remanded the matter to the High Court of Karnataka to decide, on merits, the question of law framed as follows: “24. In our view, Section 195(2) is based on the “principle of proportionality”.…

M/S. DEVICE DRIVEN (INDIA) PVT. LTD. vs. THE COMMISSIONER OF INCOME TAX

ITA/257/2014HC Kerala13 Oct 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

Section 10ASection 10BSection 143(1)Section 195Section 40Section 9(1)(vii)

…95 casts a liability on the person making a payment to a non-resident to deduct tax at source I.T.A.No.257 of 2014 - 6 - only when it is a sum chargeable under the provisions of the Act, as has been held in GE India Technology Centre (P) Ltd. v. CIT [(2010) 10 SCC 29 = (2010) 327 ITR 456 (SC)]. A non-resident is not taxable in India and the payment is made for services not coming within the definition of 'fees for technical services'. The activities for which the payment was made having been carried out entirely outside India, there is no tax chargeable on the commission paid even by virtue o…

DCIT- 11 (3)(1), MUMBAI vs. TOTAL OIL INDIA PVT. LTD., MUMBAI

In the result, appeal of the assessee is partly allowed as indicated above and appeal of the revenue is dismissed

ITA 361/MUM/2019[2015-16]Status: DisposedITAT Mumbai10 Jan 2020AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Total Oil India Pvt. Ltd., V. Asst. Commissioner Of Income-Tax 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Andheri Kurla Road, Andheri (E) Aayakar Bhavan, M.K. Road Mumbai – 400 059 Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent) Dy. Commissioner Of Income-Tax V. M/S. Total Oil India Pvt. Ltd., 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Room No. 204, 2Nd Floor Andheri Kurla Road, Andheri (E) Mumbai – 400 059 Aayakar Bhavan, M.K. Road Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent)

For Appellant: Shri Niraj ShethFor Respondent: Shri Amit Pratap Singh
Section 195Section 234DSection 244ASection 40Section 9(1)(vii)

…. We answer the question referred to the High Court in the affirmative, in favour of the assessees and against the Revenue. ....." 52. Lastly, in the case of GE India Technology Centre Private Limited vs. Commissioner of Income Tax and Anr. reported in (2010) 10 SCC 29 the Hon'ble Supreme Court of India had an occasion to consider the ambit and scope of section 195 of the IT Act. After reproduction of the section, as it stood at the relevant time, the Hon'ble Supreme Court of India held as under:- "6. Under Section 195(1), the tax has to be deducted at source from interest (other than interest on securities) or a…

TOTAL OIL INDIA P. LTD,MUMBAI vs. ACIT CIR 11(3)(1), MUMBAI

In the result, appeal of the assessee is partly allowed as indicated above and appeal of the revenue is dismissed

ITA 245/MUM/2019[2015-16]Status: DisposedITAT Mumbai10 Jan 2020AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Total Oil India Pvt. Ltd., V. Asst. Commissioner Of Income-Tax 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Andheri Kurla Road, Andheri (E) Aayakar Bhavan, M.K. Road Mumbai – 400 059 Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent) Dy. Commissioner Of Income-Tax V. M/S. Total Oil India Pvt. Ltd., 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Room No. 204, 2Nd Floor Andheri Kurla Road, Andheri (E) Mumbai – 400 059 Aayakar Bhavan, M.K. Road Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent)

For Appellant: Shri Niraj ShethFor Respondent: Shri Amit Pratap Singh
Section 195Section 234DSection 244ASection 40Section 9(1)(vii)

…. We answer the question referred to the High Court in the affirmative, in favour of the assessees and against the Revenue. ....." 52. Lastly, in the case of GE India Technology Centre Private Limited vs. Commissioner of Income Tax and Anr. reported in (2010) 10 SCC 29 the Hon'ble Supreme Court of India had an occasion to consider the ambit and scope of section 195 of the IT Act. After reproduction of the section, as it stood at the relevant time, the Hon'ble Supreme Court of India held as under:- "6. Under Section 195(1), the tax has to be deducted at source from interest (other than interest on securities) or a…

ACIT CIR 11(3)(1), MUMBAI vs. TOTAL OIL INDIA P. LTD, MUMBAI

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 2128/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari
Section 195Section 234DSection 40Section 9(1)(vii)

…. We answer the question referred to the High Court in the affirmative, in favour of the assessees and against the Revenue. ....." 52. Lastly, in the case of GE India Technology Centre Private Limited vs. Commissioner of Income Tax and Anr. reported in (2010) 10 SCC 29 the Hon'ble Supreme Court of India had an occasion to consider the ambit and scope of section 195 of the IT Act. After reproduction of the section, as it stood at the relevant time, the Hon'ble Supreme Court of India held as under:- "6. Under Section 195(1), the tax has to be deducted at source from interest (other than interest on securities) or a…

ASST CIT RANGE 11(3)(1), MUMBAI vs. TOTAL OIL INDIA P.LTD, MUMBAI

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 2127/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari
Section 195Section 234DSection 40Section 9(1)(vii)

…. We answer the question referred to the High Court in the affirmative, in favour of the assessees and against the Revenue. ....." 52. Lastly, in the case of GE India Technology Centre Private Limited vs. Commissioner of Income Tax and Anr. reported in (2010) 10 SCC 29 the Hon'ble Supreme Court of India had an occasion to consider the ambit and scope of section 195 of the IT Act. After reproduction of the section, as it stood at the relevant time, the Hon'ble Supreme Court of India held as under:- "6. Under Section 195(1), the tax has to be deducted at source from interest (other than interest on securities) or a…

TOTAL OIL INDIA P. LTD,MUMBAI vs. ACIT CIR 11(3)(1), MUMBAI

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 1878/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari
Section 195Section 234DSection 40Section 9(1)(vii)

…. We answer the question referred to the High Court in the affirmative, in favour of the assessees and against the Revenue. ....." 52. Lastly, in the case of GE India Technology Centre Private Limited vs. Commissioner of Income Tax and Anr. reported in (2010) 10 SCC 29 the Hon'ble Supreme Court of India had an occasion to consider the ambit and scope of section 195 of the IT Act. After reproduction of the section, as it stood at the relevant time, the Hon'ble Supreme Court of India held as under:- "6. Under Section 195(1), the tax has to be deducted at source from interest (other than interest on securities) or a…

TOTAL OIL INDIA P. LTD,MUMBAI vs. ACIT CIR 11(3)(1), MUMBAI

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 1877/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari
Section 195Section 234DSection 40Section 9(1)(vii)

…. We answer the question referred to the High Court in the affirmative, in favour of the assessees and against the Revenue. ....." 52. Lastly, in the case of GE India Technology Centre Private Limited vs. Commissioner of Income Tax and Anr. reported in (2010) 10 SCC 29 the Hon'ble Supreme Court of India had an occasion to consider the ambit and scope of section 195 of the IT Act. After reproduction of the section, as it stood at the relevant time, the Hon'ble Supreme Court of India held as under:- "6. Under Section 195(1), the tax has to be deducted at source from interest (other than interest on securities) or a…

ACIT 11(3)(1), MUMBAI vs. TOTAL OIL INDIA P.LTD, MUMBAI

ITA 4300/MUM/2016[2010-11]Status: DisposedITAT Mumbai09 Jul 2019AY 2010-11

Bench: Shri G. S. Pannu, Vp & Shri Amarjit Singh, Jm

For Appellant: Shri Niraj ShethFor Respondent: Shri S. Usmani (DR)
Section 143(1)Section 143(2)Section 195Section 40Section 9(1)(vi)Section 9(1)(vii)

…. We answer the question referred to the High Court in the affirmative, in favour of the assessees and against the Revenue. ....." 52. Lastly, in the case of GE India Technology Centre Private Limited vs. Commissioner of Income Tax and Anr. reported in (2010) 10 SCC 29 the Hon'ble Supreme Court of India had an occasion to consider the ambit and scope of section 195 of the IT Act. After reproduction of the section, as it stood at the relevant time, the Hon'ble Supreme Court of India held as under:- "6. Under Section 195(1), the tax has to be deducted at source from interest (other than interest on securities) or a…

TOTAL OIL INDIA P.LTD,MUMBAI vs. ADDL CIT RG 8(3), MUMBAI

ITA 4135/MUM/2016[2010-11]Status: DisposedITAT Mumbai09 Jul 2019AY 2010-11

Bench: Shri G. S. Pannu, Vp & Shri Amarjit Singh, Jm

For Appellant: Shri Niraj ShethFor Respondent: Shri S. Usmani (DR)
Section 143(1)Section 143(2)Section 195Section 40Section 9(1)(vi)Section 9(1)(vii)

…. We answer the question referred to the High Court in the affirmative, in favour of the assessees and against the Revenue. ....." 52. Lastly, in the case of GE India Technology Centre Private Limited vs. Commissioner of Income Tax and Anr. reported in (2010) 10 SCC 29 the Hon'ble Supreme Court of India had an occasion to consider the ambit and scope of section 195 of the IT Act. After reproduction of the section, as it stood at the relevant time, the Hon'ble Supreme Court of India held as under:- "6. Under Section 195(1), the tax has to be deducted at source from interest (other than interest on securities) or a…

ACIT 17(1), MUMBAI vs. ELVE CORPORATION, MUMBAI

ITA 3565/MUM/2015[2011-12]Status: DisposedITAT Mumbai25 Apr 2017AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 195Section 195(2)Section 40

…Act. We answer the question referred to the High Court in the affirmative, in favour of the assessees and against the Revenue. ….." 52. Lastly, in the case of GE India Technology Centre Private Limited v. Commissioner of Income Tax and Anr.reported in [2010] 10 SCC 29 the Hon'ble Supreme Court of India had an occasion to consider the ambit and scope of section 195 of the IT Act. After reproduction of the section, as it stood at the relevant time, the Hon'ble Supreme Court of India held as under:- "6. Under Section 195(1), the tax has to be deducted at source from interest (other than interest on securities) or a…

ACIT 17(1), MUMBAI vs. ELVE CORPORATION, MUMBAI

ITA 3564/MUM/2015[2010-11]Status: DisposedITAT Mumbai25 Apr 2017AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 195Section 195(2)Section 40

…Act. We answer the question referred to the High Court in the affirmative, in favour of the assessees and against the Revenue. ….." 52. Lastly, in the case of GE India Technology Centre Private Limited v. Commissioner of Income Tax and Anr.reported in [2010] 10 SCC 29 the Hon'ble Supreme Court of India had an occasion to consider the ambit and scope of section 195 of the IT Act. After reproduction of the section, as it stood at the relevant time, the Hon'ble Supreme Court of India held as under:- "6. Under Section 195(1), the tax has to be deducted at source from interest (other than interest on securities) or a…

DCIT 24(2), MUMBAI vs. UNISYNTH CHEMICALS, MUMBAI

ITA 6699/MUM/2014[2009-10]Status: DisposedITAT Mumbai15 Jun 2016AY 2009-10

Bench: Shri G.S. Pannu & Shri Sanjay Gargassessment Year: 2009-10 Dcit – 24(2), M/S. Unisynth Chemicals, R.No.601, 106-107, Advent Atria, C-13, 6Th Floor, Vs. Chincholi Bunder Road, B.K.C. Bandra(E), Malad (W), Mumbai - 51 Mumbai – 400 064 Pan: Aaafu1724D (Appellant) (Respondent) Present For: Assessee By : Shri Vimal Punmiya, A.R. Revenue By : Shri S. Senthil Kumaran, D.R. Date Of Hearing : 07.06.2016 Date Of Pronouncement : 15.06.2016 O R D E R

For Appellant: Shri Vimal Punmiya, A.RFor Respondent: Shri S. Senthil Kumaran, D.R
Section 195Section 40

…o the said foreign agent. The payment received by the foreign agent from the assessee was not chargeable to tax in India. He, therefore, relying upon the decision of the Hon’ble Supreme Court in the case of “GE India Technology Centre (P) Ltd. vs. CIT” (2010) 10 SCC 29 and several other High Courts and Tribunal decisions deleted the disallowance made by the AO. The Revenue, thus, has come in appeal before us. 4. We have heard the rival contentions and have also gone through the records. Admittedly, the commission payment made by the assessee in this case has been made to oversees agent who has no permanent estab…