GE India Technology Centre Pvt. Ltd. v. CIT

327 ITR 456Supreme Court of India2010#85 most cited

What is GE India Technology Centre Pvt. Ltd. v. CIT authority for?

Tax must be deducted at source from payments made to a non-resident under Section 195 only if such payment is chargeable to tax in India. The Assessing Officer bears the onus to establish that the payments made are indeed chargeable to tax under the Income Tax Act.

663

judgments rely on this decision, according to BharatTax’s citation analysis of 372,250 Indian tax judgments — from 2013 to 2026.

Also referred to as

GE India Technology Centre Pvt. Ltd. v. CIT · Section 195 · Section 40(a)(i) · TDS non-resident · withholding tax India · payment chargeable to tax · liability to deduct tax · income tax non-resident · tax deduction at source

Sections most often in play

Section 195Section 40(a)(i)Section 40(a)(ia)Section 143(3)Section 115JBSection 201(1A)Section 14ASection 201(1)
Read the full judgment

Issues it is cited on

section 5(2)(b)section 9(1)(vii)(b)section 195(1)section 9(1)(i)section 195(2)section 5(2)section 40(a)(i)section 195fees for included servicessection 9(1)(vii)business connectionsection 9(1)

Judgments citing GE India Technology Centre Pvt. Ltd. v. CIT

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1207/CHNY/2024[2014-15]Status: DisposedITAT Chennai16 May 2025AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 14ASection 40Section 9(1)

…liability of the recipient of income under the Act, no liability for withholding of tax can be imposed on the deductor Company. Reference in this regard was made to Apex Court judgement in the case of GE India Technology Centre Private Ltd. vs. CIT(A) [2010] 327 ITR 456 (SC) - The services rendered by the non-resident vendors would fall within the purview of the exclusionary clause provided in section 9(1)(vii)(b) of the Act, as the payments made by the assessee (a resident) are utilized to earn income from a source outside India as the Company is an exporter of computer software and related services. Reliance…

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1193/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 14ASection 40Section 9(1)

…liability of the recipient of income under the Act, no liability for withholding of tax can be imposed on the deductor Company. Reference in this regard was made to Apex Court judgement in the case of GE India Technology Centre Private Ltd. vs. CIT(A) [2010] 327 ITR 456 (SC) - The services rendered by the non-resident vendors would fall within the purview of the exclusionary clause provided in section 9(1)(vii)(b) of the Act, as the payments made by the assessee (a resident) are utilized to earn income from a source outside India as the Company is an exporter of computer software and related services. Reliance…

Sneha Ulhas Rudrawar, Pune vs. The Income Tax Officer Ward-1(5), Aurangabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2771/PUN/2024[2020-21]Status: DisposedITAT Pune29 Apr 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Vishwas Mundhe
Section 139(1)Section 139(4)Section 143(1)Section 90Section 91

…आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2771/PUN/2024 निर्धारण वर्ा / Assessment Year : 2020-21 Sneha Ulhas Rudrawar, ITO, Ward – 1(5), B-1101, Silos Building, Puranik Aldea Anexo, Aurangabad Next to VITS Orchid Hotel, Baner-Mahalunge, Vs. Pune-411045 PAN : AVVPR4538E अपीलधर्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Kishor B. Phadke Department by : Shri Vishwas Mundhe Date of hearing : 20-02-2025 Date of 29-04-2025 Pronounceme…

Indira Veluri, Bangalore vs. Income Tax Officer, Ward-4(2)(3), Bangalore

In the result, the appeal is allowed

ITA 2513/BANG/2024[2021-2022]Status: DisposedITAT Bangalore21 Apr 2025AY 2021-2022

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2021-22

For Appellant: Sri Pavan Kumar, A.RFor Respondent: Sri Ganesh R Gale, Standing counsel for department
Section 250Section 253(5)

…ITA No.2513/Bang/2024 Mrs. Indira Veluri, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2021-22 Mrs. Indira Veluri Villa No.789, Phase 3 Adarsh Palm Retreat ITO Bellandur Vs. Ward-4(2)(3) Bangalore 560 103 Bangalore PAN NO : AFAPI8965B APPELLANT RESPONDENT Appellant by : Sri Pavan Kumar, A.R. Respondent by : Sri Ganesh R Gale, Standing counsel for department Date of Hearing : 23.01.2025 Date of Pronouncement : 21.04.2025 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the…

Saint-Gobain India Private Limited, Chennai vs. DCIT Ncc 8(1), Chennai

Appeal of the assessee is allowed

ITA 1503/CHNY/2024[2007-08]Status: DisposedITAT Chennai07 Apr 2025AY 2007-08

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr.R.Vijayaraghavan, AdvocateFor Respondent: Mr. Shivanand K Kalakeri,CIT
Section 263Section 40Section 9(1)(vii)

….4 of the order wherein he has mentioned thatAssessee should have applied/s 195(2). But it is not necessary to apply to AO u/s.195(2) for lower deduction if the Payer is of the opinion that no tax is deductible from the remittance (G.E Technology Centre P Ltd 327 ITR 456 SC).Therefore, the conclusion of the AO that payment to M/s Exproveris not subject to tax in India and hence no tax need be deducted therefrom is not erroneous in view of the decision of ITAT on same issue in Assessee's own and henceld.CIT does not have jurisdictionto revise under section 263. He stated that even otherwise it is only academic, be…

Bhupendra Bora, Ghaziabad vs. DCIT, Dehradun

In the result, the appeal is allowed

ITA 230/DDN/2024[2019-20]Status: DisposedITAT Dehradun02 Apr 2025AY 2019-20

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) Bhupendra Bora, Vs. Dcit, Flat No. S4, Plot No. 618A, Circle-1(1)(1), Sector-1, Vaishali, Dehradun Ghaziabad (Appellant) (Respondent) Pan: Ajkpb5486A Assessee By : None Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 17/03/2025 Date Of Pronouncement 02/04/2025

For Appellant: NoneFor Respondent: Shri A. S. Rana, Sr. DR
Section 139(1)Section 139(4)Section 143(1)Section 192Section 90

…circulars : • Union of India v. Azadi Bachao Andolan [2003] 132 Taxman 373/263 ITR 706 (SC) • CIT v. Eli Lilly & Co. (India) (P.) Ltd. [2009] 178 Taxman 505/312 ITR 225 (SC) • GE India Technology Centre (P.) Ltd. v. CIT [2010] 7 taxmann.com 18/193 Taxman 234/327 ITR 456 (SC) • Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT [2021] 125 taxmann.com 42/281 Taxman 19/432 ITR 471 (SC) (Pg 106-109 of PB 2-Para 25 & 26) • CBDT Circular No 333 dated 2/4/82 137 ITR (St.) It was submitted that when there is no condition prescribed in DTAA that the FTC can be disallowed for non-compliance of any procedural prov…

Deputy Commissinoer of Income Tax, Chennai vs. Cholamandalam Ms General Insurance Company Limited, Chennai

ITA 470/CHNY/2024[2012-13]Status: DisposedITAT Chennai19 Mar 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1282, 1283, 1284 & 1285/Chny/2024 निर्धारण वर्ष/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. V. The Dcit, Non Corporate Circle-8, Chennai. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.470, 1339, 1438, 1462 & 1463/Chny/2024 निर्धारण वर्ष/Assessment Years: 2012-13, 2018-19, 2011-12, 2016-17 & 2017-18 The Dcit, Non Corporate Circle-8, Chennai. (अपीलार्थी/Appellant) M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (प्रत्यर्थी/Respondent) Assessee By Mr. Sandeep Bagmar, Advocate; Mr. Balachandar, Fca Department By Mr. Nilay Baran Som, Cit सुनवाईकीतारीख/Date Of Hearing 22.01.2025 घोषणाकीतारीख /Date Of Pronouncement 19.03.2025

Section 115JSection 14ASection 2Section 37(1)

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री मनोज कुमार अग्रवाल, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 निर्धारण वर्ष/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 M/s. Cholamandalam MS General Insurance Co. Ltd., Dare House, 2nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. v. The DCIT, Non Corporate Circle-8, Chennai. [PAN: AABCC 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Responden…

Deputy Commissioner of Incometax, Chennai vs. Cholamandalam Ms General Insurance Company Limited, Chennai

ITA 1463/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Mar 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1282, 1283, 1284 & 1285/Chny/2024 निर्धारण वर्ष/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. V. The Dcit, Non Corporate Circle-8, Chennai. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.470, 1339, 1438, 1462 & 1463/Chny/2024 निर्धारण वर्ष/Assessment Years: 2012-13, 2018-19, 2011-12, 2016-17 & 2017-18 The Dcit, Non Corporate Circle-8, Chennai. (अपीलार्थी/Appellant) V. M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (प्रत्यर्थी/Respondent) Assessee By Department By : Mr. Sandeep Bagmar, Advocate; Mr. Balachandar, Fca : Mr. Nilay Baran Som, Cit सुनवाईकीतारीख/Date Of Hearing : 22.01.2025 घोषणाकीतारीख /Date Of Pronouncement : 19.03.2025

For Respondent: Mr. Sandeep Bagmar, Advocate
Section 115JSection 14ASection 2Section 37(1)

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री मनोज कुमार अग्रवाल, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 निर्धारण वर्ष/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 M/s. Cholamandalam MS General Insurance Co. Ltd., Dare House, 2nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. v. The DCIT, Non Corporate Circle-8, Chennai. [PAN: AABCC 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Responden…

Deputy Commissioner of Income Tax, Chennai vs. Cholamandalam Ms General Insurance Company Limited, Chennai

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1462/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Mar 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 v. M/s. Cholamandalam MS General- The DCIT, Insurance Co. Ltd., Non Corporate Circle-8, Dare House, 2nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अप…

Deputy Commissioner of Income Tax, Nungambakkam Chennai vs. Cholamandalam Ms General Insurance Company Limited, Chennai

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1438/CHNY/2024[2011-12]Status: DisposedITAT Chennai19 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 v. M/s. Cholamandalam MS General- The DCIT, Insurance Co. Ltd., Non Corporate Circle-8, Dare House, 2nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अप…

Deputy Commissioner of Income Tax Officer, Chennai vs. Cholamandalam Ms General Insurance Company Limited, Chennai

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1339/CHNY/2024[2018-19]Status: DisposedITAT Chennai19 Mar 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 v. M/s. Cholamandalam MS General- The DCIT, Insurance Co. Ltd., Non Corporate Circle-8, Dare House, 2nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अप…

Cholamandalam Ms General Insurance Company Limited, Chennai vs. DCIT, Non Corp Ward 8, Chennai

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1285/CHNY/2024[2018-19]Status: DisposedITAT Chennai19 Mar 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 v. M/s. Cholamandalam MS General- The DCIT, Insurance Co. Ltd., Non Corporate Circle-8, Dare House, 2nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अप…

Cholamandalam Ms General Insurance Company Limited, Chennai vs. DCIT, Non Corp Circle 8, Chennai

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1284/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Mar 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 v. M/s. Cholamandalam MS General- The DCIT, Insurance Co. Ltd., Non Corporate Circle-8, Dare House, 2nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अप…

Cholamandalam Ms General Insurance Company Limited, Chennai vs. DCIT, Non Corp Circle 8, Chennai

ITA 1282/CHNY/2024[2011-12]Status: DisposedITAT Chennai19 Mar 2025AY 2011-12
Section 115JSection 14ASection 2Section 37(1)Section 40

…ITA No.1282, 1283 to 1285/Chny/2024 (AYs 2011-12, 2016-17, 2017-18 & 2018-19) & ITA Nos.470, 1339, 1438, 1462 & 1463/Chny/2024 (AYS 2012-13, 2018-19, 2011-12, 2016-17 & 2017-18) M/s. Cholamandalam MS General Insurance Co. Ltd. :: 2 :: आदेश / ORDER PER ABY T. VARKEY, JM: These are cross appeals preferred by the assessee as well as the Revenue against the respective assessment year orders of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as `Ld.CIT(A)'), Delhi, dated 07.03.2024 for the Assessment Years (hereinafter referred to as `AY`) 2011-12, 2012-13, 2016-17, 2017-18 & 2018-19. 2…

Madan Kumar Sivinigari, Bangalore vs. Income Tax Officer, Ward-5(3)(5), Bangalore

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2606/BANG/2024[2020-21]Status: DisposedITAT Bangalore05 Mar 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2020-21

For Appellant: Shri Navneet N Kini, CAFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Section 139(1)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2020-21 Madan Kumar Sivinigari, Vs. The Income Tax Officer, No.7, Burlington Ave, Ward - 5(3)(5), Bengaluru. Slough, Berkshire – SL1 2JY . PAN – BEJPS 5699 F APPELLANT RESPONDENT Assessee by : Shri Navneet N Kini, CA Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. (DR) Date of hearing : 30.01.2025 Date of Pronouncement : 05.03.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order pas…

ITO (International Taxation), Ward- Kolkata, Kolkata vs. Hartaj Sewa Singh, Kolkata

In the result, both the appeals filed by the revenue are dismissed

ITA 1693/KOL/2024[2012-13]Status: DisposedITAT Kolkata30 Jan 2025AY 2012-13

Bench: Sri Sanjay Garg & Sri Rakesh Mishra

Section 154Section 195Section 201(1)Section 250Section 9(1)(vi)Section 9(1)(vii)

…the impugned payment to M/s Star Consortium Pte Ltd could not be held as royalty under the IndiaSingapore DTAA and therefore the said payment was not liable to tax in India. Having held so and in light of the decision of GE India Technology Cen.P. Ltd vs CIT (327 ITR 456), the appellant was under no obligation to deduct tax u/s 195 of the Act. Hence, the action of the AO holding the appellant to be an “assessee-in-default” and thereby raising the impugned demand u/s 201(1)/(1A) of the Act is held to be unjustified. On merits therefore, the impugned demand is directed to be vacated. Ground Nos. 4 to 6 are therefor…

Same Deutz Fahr Italia Spa, Italy vs. Assistant Commissioner, Chennai

In the result the appeal of the assessee is allowed

ITA 937/CHNY/2024[AY 2016-17]Status: DisposedITAT Chennai30 Jan 2025

Bench: Shri Aby T Varkey, Hon’Ble & Shri S.R.Raghunatha, Hon’Ble

For Appellant: Shri. S.P. Chidambaram, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT
Section 147Section 148Section 250o

…आयकर अपीलीय अिधकरण,‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एबी टी वक", "याियक सद"य एवं "ी एस. आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 937/Chny/2024 िनधा"रण वष" / Assessment Year: 2016-17 M/s. Same SeutzFahr Italia SPA, Assistant Commissioner of No. 15, Viale Francesco Cassani v. Income Tax, 15,Italy. International Taxation Circle [72M SIPCOT Industrial Complex, 2(2), Ranipet, Vellore-632 403] Chennai. [PAN: AAKCS-1896-D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपील…

Mr Kedar Jagdish Mankar, Pune vs. Assistant Commissioner of Income Tax, Circle-8, Pune

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1624/PUN/2024[2017-18]Status: DisposedITAT Pune28 Jan 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sachin P. KumarFor Respondent: Shri Ramnath P. Murkunde
Section 143(1)Section 154Section 250Section 90

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1624/PUN/2024 धििाारण वर्ा / Assessment Year : 2017-18 Mr. Kedar Jagdish Mankar, ACIT, Twin Palm CHS, Flat 16, A Wing, Circle-8, Pune Nr. Bhoir Estate, Dange Chowk, Vs. Pune – 411033 PAN : ALGPM9697Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Sachin P. Kumar Department by : Shri Ramnath P. Murkunde Date of hearing : 11-11-2024 Date of 28-01-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA,…

Bachira Uthaiah Poovaiah, Bangalore vs. Income Tax Officer, Ward-5(3)(4), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 2410/BANG/2024[2018-19]Status: DisposedITAT Bangalore28 Jan 2025AY 2018-19

Bench: Shri Waseem Ahmedassessment Years: 2018-19

For Appellant: Ms. Lakshmi S. AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Section 139(1)Section 143(1)Section 80CSection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Years: 2018-19 Bachira Uthaiah Poovaiah, Vs. The Income Tax Officer, 166th, 2nd Main, RK Layout, Ward – 5(3)(4) Padhmanabhanagar, Bangalore. Banashakari II Stage, Bangalore – 560 070. PAN – BYAPP 0919 E APPELLANT RESPONDENT Assessee by : Ms. Lakshmi S. Advocate Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. Date of hearing : 16.01.2025 Date of Pronouncement : 28.01.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order pass…

Sunil Kumar Jain, Prop., Panipat vs. ACIT, Panipat

ITA 5755/DEL/2019[2012-13]Status: DisposedITAT Delhi20 Dec 2024AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. Pradip Kumar Kediaita No. 78/Del/2017 : Asstt. Year : 2012-13 Ita No. 5755/Del/2019 :Asstt. Year : 2012-13 Sh. Sunil Kumar Jain, Vs Cit(A), Prop. M/S Nirmal International, Karnal, Village Faridpur, Masd Public School Haryana-132001 Road, Panipat, Haryana-132103 (Appellant) (Respondent) Pan No. Abbpj4056B Assessee By : None Revenue By : Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing: 10.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals Ita No. 78/Del/2017 & Ita No. 5755/Del/2019, Both For Assessment Year 2012-13, Arises Against The Cit(A), Karnal’S As Many Orders Dated 21.10.2016 & 24.04.2019 Passed In Case No. 48/Ppt/2014-15 & It/24/E/Ppt/2018-19, In Proceedings U/S 143(3) & 271(1)(C) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Sahil Kumar Bansal, Sr. DR
Section 143(3)Section 36(1)(iii)Section 40

…pugned expenditure claimed at the assessee’s behest is taxable in the non-residents/recipients hands or not so as to attract TDS deduction under chapter-XVII of the Act, which forms a condition precedents in light of GE India Technology Centre P. Ltd vs. CIT (327 ITR 456). We thus see no reason to uphold the impugned disallowance of Rs.2,86,915/- which stands deleted accordingly. 9. The assessee’s next substantive ground is that both the learned lower authorities have erred in law and on facts in invoking section 36(1)(ii) disallowance of Rs.2,10,948/- in respect of investment in asset not put to use. Mr. Bansal…