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

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

ITA 78/DEL/2017[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…

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 7366/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Nov 2024AY 2016-17

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…tions 90, 91 and DTAA are also relevant as the charging sections are subject to section 90, 91. To support his view, the ld. counsel for the assessee relied upon the decisions by the Hon'ble Supreme Court in GE India Technology Cen (P) Ltd. vs. CIT [2010] 193 Taxmann 234 (SC)]. 32. With regard to the observation of theAssessing Officer in the assessment order that the payment to ESG is a composite contract and the assessee needs to apply to Assessing Officer u/s 195(2), the ld. counsel for the assessee, relied on Transmission Corpn of AP ltd V CIT (1999) 239 ITR 587(SC),to state that such an approach to th…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1008/DEL/2019[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…tions 90, 91 and DTAA are also relevant as the charging sections are subject to section 90, 91. To support his view, the ld. counsel for the assessee relied upon the decisions by the Hon'ble Supreme Court in GE India Technology Cen (P) Ltd. vs. CIT [2010] 193 Taxmann 234 (SC)]. 32. With regard to the observation of theAssessing Officer in the assessment order that the payment to ESG is a composite contract and the assessee needs to apply to Assessing Officer u/s 195(2), the ld. counsel for the assessee, relied on Transmission Corpn of AP ltd V CIT (1999) 239 ITR 587(SC),to state that such an approach to th…

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 8081/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Nov 2024AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…tions 90, 91 and DTAA are also relevant as the charging sections are subject to section 90, 91. To support his view, the ld. counsel for the assessee relied upon the decisions by the Hon'ble Supreme Court in GE India Technology Cen (P) Ltd. vs. CIT [2010] 193 Taxmann 234 (SC)]. 32. With regard to the observation of theAssessing Officer in the assessment order that the payment to ESG is a composite contract and the assessee needs to apply to Assessing Officer u/s 195(2), the ld. counsel for the assessee, relied on Transmission Corpn of AP ltd V CIT (1999) 239 ITR 587(SC),to state that such an approach to th…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4716/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Nov 2024AY 2015-16

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…tions 90, 91 and DTAA are also relevant as the charging sections are subject to section 90, 91. To support his view, the ld. counsel for the assessee relied upon the decisions by the Hon'ble Supreme Court in GE India Technology Cen (P) Ltd. vs. CIT [2010] 193 Taxmann 234 (SC)]. 32. With regard to the observation of theAssessing Officer in the assessment order that the payment to ESG is a composite contract and the assessee needs to apply to Assessing Officer u/s 195(2), the ld. counsel for the assessee, relied on Transmission Corpn of AP ltd V CIT (1999) 239 ITR 587(SC),to state that such an approach to th…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2893/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Nov 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…tions 90, 91 and DTAA are also relevant as the charging sections are subject to section 90, 91. To support his view, the ld. counsel for the assessee relied upon the decisions by the Hon'ble Supreme Court in GE India Technology Cen (P) Ltd. vs. CIT [2010] 193 Taxmann 234 (SC)]. 32. With regard to the observation of theAssessing Officer in the assessment order that the payment to ESG is a composite contract and the assessee needs to apply to Assessing Officer u/s 195(2), the ld. counsel for the assessee, relied on Transmission Corpn of AP ltd V CIT (1999) 239 ITR 587(SC),to state that such an approach to th…

Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 6332/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…tions 90, 91 and DTAA are also relevant as the charging sections are subject to section 90, 91. To support his view, the ld. counsel for the assessee relied upon the decisions by the Hon'ble Supreme Court in GE India Technology Cen (P) Ltd. vs. CIT [2010] 193 Taxmann 234 (SC)]. 32. With regard to the observation of theAssessing Officer in the assessment order that the payment to ESG is a composite contract and the assessee needs to apply to Assessing Officer u/s 195(2), the ld. counsel for the assessee, relied on Transmission Corpn of AP ltd V CIT (1999) 239 ITR 587(SC),to state that such an approach to th…

M/S. Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1009/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Nov 2024AY 2011-12

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…tions 90, 91 and DTAA are also relevant as the charging sections are subject to section 90, 91. To support his view, the ld. counsel for the assessee relied upon the decisions by the Hon'ble Supreme Court in GE India Technology Cen (P) Ltd. vs. CIT [2010] 193 Taxmann 234 (SC)]. 32. With regard to the observation of theAssessing Officer in the assessment order that the payment to ESG is a composite contract and the assessee needs to apply to Assessing Officer u/s 195(2), the ld. counsel for the assessee, relied on Transmission Corpn of AP ltd V CIT (1999) 239 ITR 587(SC),to state that such an approach to th…

Kalidoss Natarajan, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(3)(1), Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 1976/BANG/2024[2019-20]Status: DisposedITAT Bangalore28 Nov 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Shri Balaji V, C.AFor Respondent: Shri V Parithivel, JCIT (DR)
Section 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2019-20 Kalidoss Natarajan, Vs. The Dy. Commissioner of 202, Parimala Orchid B Block, Income Tax, Circle – 3(3)(1), Hv Reddy Layout, Brookfield, Bangalore. Bangalore. PAN – AGGPN 1724 J APPELLANT RESPONDENT Assessee by : Shri Balaji V, C.A Revenue by : Shri V Parithivel, JCIT (DR) Date of hearing : 25.11.2024 Date of Pronouncement : 28.11.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This appeal is filed by the assessee challenging the order da…

Income Tax Officer Ward 2(1)(1) Intl.Taxation, Delhi vs. Hcl Technologies Limited, New Delhi

In the result, appeal is partly allowed

ITA 1392/DEL/2024[2012-13]Status: DisposedITAT Delhi28 Nov 2024AY 2012-13

Bench: Ms Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Neeraj Jain, AdvFor Respondent: Ms. Surbhi Sharma, CIT-DR
Section 10ASection 201Section 201(1)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1392/DEL/2024[A.Y 2012-13] The Dy. C.I.T Vs HCL Technologies Limited Circle - 2(1)(1), 806, Siddharth, 96, Nehru International Taxation Place, New Delhi New Delhi-110 019 PAN - AAACH 1543 P (Applicant) (Respondent) Assessee By : Shri Neeraj Jain, Adv Shri Aditya Vohra, CA Shri Arpit Goyal, CA Department By : Ms. Surbhi Sharma, CIT-DR Date of Hearing : 12.11.2024 Date of Pronouncement : 28.11.2024 ORDER PER MADHUMITA ROY, JUDICIALMEMBER:- This app…

Cheran Machines India Private Limited, Coimbatore vs. DCIT, Corp Circle -1, Coimbatore

The appeal stand allowed in terms of our above order

ITA 1039/CHNY/2024[2014-15]Status: DisposedITAT Chennai18 Nov 2024AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1039/Chny/2024 (िनधा"रण वष" / Assessment Year: 2014-15) M/S. Cheran Machines India Pvt. Ltd. Dcit 142/3, Main Road, Bharathi Street, Corporate Circle-1 बनाम Chinnavedempatti, Coimbatore. / Vs. Udayampalayam Main Road, Coimbatore-641 049. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-3388-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Bhupendran (Advocate)-Ld. Ar ""थ"कीओरसे/Respondent By : Ms.R. Anita (Addl.Cit)-Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 29-08-2024 घोषणाकीतारीख /Date Of Pronouncement : 18-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri Bhupendran (Advocate)-Ld. ARFor Respondent: Ms.R. Anita (Addl.CIT)-Ld. DR
Section 195Section 201(1)Section 9Section 9(1)

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1039/Chny/2024 (िनधा"रण वष" / Assessment Year: 2014-15) M/s. Cheran Machines India Pvt. Ltd. DCIT 142/3, Main Road, Bharathi Street, Corporate Circle-1 बनाम Chinnavedempatti, Coimbatore. / Vs. Udayampalayam Main Road, Coimbatore-641 049. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCC-3388-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Ap…

Deputy Commissioner of Income-Tax, Corporate Circle 1(1), Chennai vs. Doosan Power Systems India Private Limited, Chennai

In the result, appeal filed by the revenue is dismissed

ITA 1149/CHNY/2023[2015-16]Status: DisposedITAT Chennai23 Oct 2024AY 2015-16

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1149/Chny/2023 िनधा"रणवष" / Assessment Year: 2015-16 Deputy Commissioner Of Doosan Power Systems India Income Tax, V. Private Limited, Corporate Circle -1(1), 18/2A, Sennerkuppam, Bye Chennai. Pass Road, Poonamallee, Chennai – 600 056. [Pan:Aabcb-5946-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. Clement Ramesh Kumar, Cit ""यथ"क"ओरसे/Respondent By : Shri. Sandeep Bagmar, Ca सुनवाई क" तारीख/Date Of Hearing : 20.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 23.10.2024 आदेश /O R D E R

For Appellant: Shri. Clement Ramesh Kumar, CITFor Respondent: Shri. Sandeep Bagmar, CA
Section 144BSection 147Section 195Section 40Section 9(1)(vi)

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी एस. आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 1149/Chny/2023 िनधा"रणवष" / Assessment Year: 2015-16 Deputy Commissioner of Doosan Power Systems India Income Tax, v. Private Limited, Corporate Circle -1(1), 18/2A, Sennerkuppam, Bye Chennai. Pass Road, Poonamallee, Chennai – 600 056. [PAN:AABCB-5946-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : Shri. Clement Ra…

Ram Avadhanulu Jonnavithula, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(3)(1), Bangalore

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

ITA 1645/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Oct 2024AY 2017-18

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Navneeth N. Kini, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2017-18 Ram Avadhanulu Jonnavithula, Vs. The Deputy Commissioner No.001, La Hacienda, of Income Tax, 2, Papanna Street, St. Marks Road, Circle 3(3)(1), Bangalore – 560 001. Bangalore. PAN: AFVPJ 0653G APPELLANT RESPONDENT Appellant by : Shri Navneeth N. Kini, CA Respondent by : Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.10.2024 Date of Pronouncement : 23.10.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This ap…

Vamsi Krishna Ayyalasomayajula, Telangana vs. Income Tax Officer, Ward-5(3)(4), Bangalore

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

ITA 1469/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Oct 2024AY 2017-18

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Smt. Vaidehi G., CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 139(4)Section 143(1)Section 6(1)Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2017-18 Vamshi Krishna Ayyalasomayajula, Vs. The Income Tax Officer, MIG 357, Vaikuntam, Mayuri Nagar Ward 5(3)(4), Main Road, Huda Colony, Bangalore. Huda Complex, Mayurinagar, Miyapur, Hyderabad – 500 049. Telangana. PAN: AFRPV 9913M APPELLANT RESPONDENT Appellant by : Smt. Vaidehi G., CA Respondent by : Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 09.10.2024 Date of Pronouncement : 22.10.2024 O R D E R Per Laxmi Prasad Sah…

M/S. Spel Semiconductor Ltd., Chennai vs. ITO, Corporate Ward - 6 (2), Chennai

The appeal stand allowed for statistical purposes

ITA 105/CHNY/2020[2015-16]Status: DisposedITAT Chennai18 Oct 2024AY 2015-16

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.105/Chny/2020 (िनधा*रणवष* / Assessment Year: 2015-16) M/S Spel Semiconductor Limited Ito बनाम/ #5, Cmda Industries Estate Corporate Ward -6(2) Vs. Chennai-603 209. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacs-8519-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Vikram Vijayaraghavan (Advocate) -Ld. Ar " थ"कीओरसे/Respondent By : Dr. Samuel Pitta (Jcit) -Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-08-2024 घोषणाकीतारीख /Date Of Pronouncement : 18-10-2024 आदेश / O R D E R

For Appellant: Shri Vikram Vijayaraghavan (Advocate) -Ld. ARFor Respondent: Dr. Samuel Pitta (JCIT) -Ld. Sr. DR
Section 143(3)Section 40Section 9(1)(vii)

…se has been made available to the assessee either by Natronix or SPEL America and hence the payment is not fee for technical services. 4. The appellant relies on decisions in CIT Vs. Faizan Shoes Pvt.Ltd. 367 ITR 0155 ; GE India Technology Cen (P) Ltd. Vs CIT 327 ITR 456 (SC) As is evident, the sole issue that arises for our consideration is disallowance made by Ld. AO u/s 40(a)(i) for want of TDS on certain payments. 2. The Ld. AR advanced arguments and filed written submissions. The Ld. Sr. DR also advanced arguments supporting the case of the revenue. Having heard rival submissions and upon perusal of case re…

Basavalinga Sadasivaiah Ajaikumar, Mysore vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bengaluru

In the result, the appeal is allowed

ITA 1470/BANG/2024[2019-20]Status: HeardITAT Bangalore19 Sept 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years : 2019-20

For Appellant: Shri Sandeep Huilgol, AdvocateFor Respondent: Shri Subramanian S, JCIT (DR)
Section 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Years : 2019-20 Basavalinga Sadasivaiah Ajaikumar, Vs. The Asst. Director of Income 850, Park House, Tax, CPC Bengaluru. Mirza Road, Nazarbad, Mysore. The Dy. Commissioner of Income Tax, PAN – ACZPA 6190 L Circle – 1(1)(1), Bengaluru. . APPELLANT RESPONDENT Assessee by : Shri Sandeep Huilgol, Advocate Revenue by : Shri Subramanian S, JCIT (DR) Date of hearing : 09.09.2024 Date of Pronouncement : 19.09.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:…

Income Tax Officer, Delhi vs. Hcl Technologies Limited, New Delhi

In the result, appeal is partly allowed

ITA 1377/DEL/2024[2018-19]Status: DisposedITAT Delhi16 Aug 2024AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri T. James Singson, CIT DR
Section 195Section 201Section 201(1)Section 9

…e recipient company, there would be no obligation for the payer i.e. assessee company to deduct tax at source u/s 195 of the Act. This proposition is already settled by the Hon'ble Supreme Court in the case of GE India Technology India Ltd Vs. CIT reported in 327 ITR 456 (SC). ITA Nos. 1372 to 1377/Del/2024 HCL Technologies Ltd 7. In view of the aforesaid observations and respectfully following the judicial precedents relied upon herein above, we do not find any infirmity in the order of the ld CIT(A) for each of the assessment year under consideration. Accordingly, the grounds raised by the revenue for all the…

Income Tax Officer, Delhi vs. Hcl Technologies Limited, New Delhi

In the result, appeal is partly allowed

ITA 1376/DEL/2024[2017-18]Status: DisposedITAT Delhi16 Aug 2024AY 2017-18

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri T. James Singson, CIT DR
Section 195Section 201Section 201(1)Section 9

…e recipient company, there would be no obligation for the payer i.e. assessee company to deduct tax at source u/s 195 of the Act. This proposition is already settled by the Hon'ble Supreme Court in the case of GE India Technology India Ltd Vs. CIT reported in 327 ITR 456 (SC). ITA Nos. 1372 to 1377/Del/2024 HCL Technologies Ltd 7. In view of the aforesaid observations and respectfully following the judicial precedents relied upon herein above, we do not find any infirmity in the order of the ld CIT(A) for each of the assessment year under consideration. Accordingly, the grounds raised by the revenue for all the…

Income Tax Officer, Delhi vs. Hcl Technologies Limited, New Delhi

In the result, appeal is partly allowed

ITA 1375/DEL/2024[2016-17]Status: DisposedITAT Delhi16 Aug 2024AY 2016-17

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri T. James Singson, CIT DR
Section 195Section 201Section 201(1)Section 9

…e recipient company, there would be no obligation for the payer i.e. assessee company to deduct tax at source u/s 195 of the Act. This proposition is already settled by the Hon'ble Supreme Court in the case of GE India Technology India Ltd Vs. CIT reported in 327 ITR 456 (SC). ITA Nos. 1372 to 1377/Del/2024 HCL Technologies Ltd 7. In view of the aforesaid observations and respectfully following the judicial precedents relied upon herein above, we do not find any infirmity in the order of the ld CIT(A) for each of the assessment year under consideration. Accordingly, the grounds raised by the revenue for all the…

Income Tax Officer, Delhi vs. Hcl Technologies Limited, New Delhi

In the result, appeal is partly allowed

ITA 1374/DEL/2024[2015-16]Status: DisposedITAT Delhi16 Aug 2024AY 2015-16

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri T. James Singson, CIT DR
Section 195Section 201Section 201(1)Section 9

…e recipient company, there would be no obligation for the payer i.e. assessee company to deduct tax at source u/s 195 of the Act. This proposition is already settled by the Hon'ble Supreme Court in the case of GE India Technology India Ltd Vs. CIT reported in 327 ITR 456 (SC). ITA Nos. 1372 to 1377/Del/2024 HCL Technologies Ltd 7. In view of the aforesaid observations and respectfully following the judicial precedents relied upon herein above, we do not find any infirmity in the order of the ld CIT(A) for each of the assessment year under consideration. Accordingly, the grounds raised by the revenue for all the…