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

Hcl Technologies (Proprietary) Limited, New Delhi vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 567/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ce. It is, thus, indisputable that the requirement of deducting tax while making such payment would arise only if payee has the liability to pay tax on such payment. In case of GE India Technology Centre (P.) Ltd. v. CIT [2010] 7 taxmann.com 18/193 Taxman 234/327 ITR 456 (SC), this aspect was elaborately discussed by the Supreme Court. It was held that the expression "chargeable under the provisions of the Act" in Section 195(1) shows that the remittance has got to be of a trading receipt, the whole or part of which is liable to tax in India. It was observed that if the tax is not so assesseable, there is no ques…

Hcl Technologies Bv, Netherlands vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 565/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ce. It is, thus, indisputable that the requirement of deducting tax while making such payment would arise only if payee has the liability to pay tax on such payment. In case of GE India Technology Centre (P.) Ltd. v. CIT [2010] 7 taxmann.com 18/193 Taxman 234/327 ITR 456 (SC), this aspect was elaborately discussed by the Supreme Court. It was held that the expression "chargeable under the provisions of the Act" in Section 195(1) shows that the remittance has got to be of a trading receipt, the whole or part of which is liable to tax in India. It was observed that if the tax is not so assesseable, there is no ques…

Hcl Australia Services Pty Ltd, Australia vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 564/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ce. It is, thus, indisputable that the requirement of deducting tax while making such payment would arise only if payee has the liability to pay tax on such payment. In case of GE India Technology Centre (P.) Ltd. v. CIT [2010] 7 taxmann.com 18/193 Taxman 234/327 ITR 456 (SC), this aspect was elaborately discussed by the Supreme Court. It was held that the expression "chargeable under the provisions of the Act" in Section 195(1) shows that the remittance has got to be of a trading receipt, the whole or part of which is liable to tax in India. It was observed that if the tax is not so assesseable, there is no ques…

Hcl Technologies Maylasia Sdn Bhd, Malaysia vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 563/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ce. It is, thus, indisputable that the requirement of deducting tax while making such payment would arise only if payee has the liability to pay tax on such payment. In case of GE India Technology Centre (P.) Ltd. v. CIT [2010] 7 taxmann.com 18/193 Taxman 234/327 ITR 456 (SC), this aspect was elaborately discussed by the Supreme Court. It was held that the expression "chargeable under the provisions of the Act" in Section 195(1) shows that the remittance has got to be of a trading receipt, the whole or part of which is liable to tax in India. It was observed that if the tax is not so assesseable, there is no ques…

Hcl (Brazil) Technologies Da Informacao Eireli, New Delhi vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 562/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ce. It is, thus, indisputable that the requirement of deducting tax while making such payment would arise only if payee has the liability to pay tax on such payment. In case of GE India Technology Centre (P.) Ltd. v. CIT [2010] 7 taxmann.com 18/193 Taxman 234/327 ITR 456 (SC), this aspect was elaborately discussed by the Supreme Court. It was held that the expression "chargeable under the provisions of the Act" in Section 195(1) shows that the remittance has got to be of a trading receipt, the whole or part of which is liable to tax in India. It was observed that if the tax is not so assesseable, there is no ques…

Hcl Canada Inc., Canada vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 561/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ce. It is, thus, indisputable that the requirement of deducting tax while making such payment would arise only if payee has the liability to pay tax on such payment. In case of GE India Technology Centre (P.) Ltd. v. CIT [2010] 7 taxmann.com 18/193 Taxman 234/327 ITR 456 (SC), this aspect was elaborately discussed by the Supreme Court. It was held that the expression "chargeable under the provisions of the Act" in Section 195(1) shows that the remittance has got to be of a trading receipt, the whole or part of which is liable to tax in India. It was observed that if the tax is not so assesseable, there is no ques…

Hcl Poland Sp Zoo, Poland vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 560/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ce. It is, thus, indisputable that the requirement of deducting tax while making such payment would arise only if payee has the liability to pay tax on such payment. In case of GE India Technology Centre (P.) Ltd. v. CIT [2010] 7 taxmann.com 18/193 Taxman 234/327 ITR 456 (SC), this aspect was elaborately discussed by the Supreme Court. It was held that the expression "chargeable under the provisions of the Act" in Section 195(1) shows that the remittance has got to be of a trading receipt, the whole or part of which is liable to tax in India. It was observed that if the tax is not so assesseable, there is no ques…

Hcl Technologies Germany Gmbh, Germany vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 559/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ce. It is, thus, indisputable that the requirement of deducting tax while making such payment would arise only if payee has the liability to pay tax on such payment. In case of GE India Technology Centre (P.) Ltd. v. CIT [2010] 7 taxmann.com 18/193 Taxman 234/327 ITR 456 (SC), this aspect was elaborately discussed by the Supreme Court. It was held that the expression "chargeable under the provisions of the Act" in Section 195(1) shows that the remittance has got to be of a trading receipt, the whole or part of which is liable to tax in India. It was observed that if the tax is not so assesseable, there is no ques…

Hcl Technologies France, New Delhi vs. ACIT, Circle-Int. Tax 2(1)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 544/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ce. It is, thus, indisputable that the requirement of deducting tax while making such payment would arise only if payee has the liability to pay tax on such payment. In case of GE India Technology Centre (P.) Ltd. v. CIT [2010] 7 taxmann.com 18/193 Taxman 234/327 ITR 456 (SC), this aspect was elaborately discussed by the Supreme Court. It was held that the expression "chargeable under the provisions of the Act" in Section 195(1) shows that the remittance has got to be of a trading receipt, the whole or part of which is liable to tax in India. It was observed that if the tax is not so assesseable, there is no ques…

Hcl Technologies Philippines Inc., New Delhi vs. ACIT, Circle-Int. Tax 2(1)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 543/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ce. It is, thus, indisputable that the requirement of deducting tax while making such payment would arise only if payee has the liability to pay tax on such payment. In case of GE India Technology Centre (P.) Ltd. v. CIT [2010] 7 taxmann.com 18/193 Taxman 234/327 ITR 456 (SC), this aspect was elaborately discussed by the Supreme Court. It was held that the expression "chargeable under the provisions of the Act" in Section 195(1) shows that the remittance has got to be of a trading receipt, the whole or part of which is liable to tax in India. It was observed that if the tax is not so assesseable, there is no ques…

Hcl Singapore Pte Ltd, New Delhi vs. ACIT Circle International Taxation 2(1)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 537/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ce. It is, thus, indisputable that the requirement of deducting tax while making such payment would arise only if payee has the liability to pay tax on such payment. In case of GE India Technology Centre (P.) Ltd. v. CIT [2010] 7 taxmann.com 18/193 Taxman 234/327 ITR 456 (SC), this aspect was elaborately discussed by the Supreme Court. It was held that the expression "chargeable under the provisions of the Act" in Section 195(1) shows that the remittance has got to be of a trading receipt, the whole or part of which is liable to tax in India. It was observed that if the tax is not so assesseable, there is no ques…

Hcl Technologies Denmark Aps, New Delhi vs. ACIT Circle- 2(1)(1) International Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 528/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ce. It is, thus, indisputable that the requirement of deducting tax while making such payment would arise only if payee has the liability to pay tax on such payment. In case of GE India Technology Centre (P.) Ltd. v. CIT [2010] 7 taxmann.com 18/193 Taxman 234/327 ITR 456 (SC), this aspect was elaborately discussed by the Supreme Court. It was held that the expression "chargeable under the provisions of the Act" in Section 195(1) shows that the remittance has got to be of a trading receipt, the whole or part of which is liable to tax in India. It was observed that if the tax is not so assesseable, there is no ques…

M/S Aspire Systems India Private Limited, Chennai vs. DCIT, Corporate Range - 1 (1), Chennai

In the result, appeals filed by the revenue for assessment

ITA 40/CHNY/2023[2013-14]Status: DisposedITAT Chennai13 Dec 2023AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…that the case laws relied upon by the Assessing Officer is not applicable to the facts of the present case. 16. At this stage, it is necessary to consider the decision of Hon’ble Supreme Court in the case of GE India Technology Centre Pvt Ltd Vs CIT [2010] 327 ITR 456, where the Hon’ble Supreme Court after considering its earlier decision in the case of Transmission Corporation of Andhra Pradesh Ltd vs CIT :-29-: ITA. Nos: 1069, 1070 & 1071/Chny/2022, 39, 40, 159 & 315/Chny/2023 (Supra), held that in order to apply the provisions of section 195(2) r.w.s. 197 of the Act, income of non-resident should be cha…

M/S Aspire Systems India Private Limited, Chennai vs. DCIT, Corporate Range - 1 (1), Chennai

In the result, appeals filed by the revenue for assessment

ITA 39/CHNY/2023[2012-13]Status: DisposedITAT Chennai13 Dec 2023AY 2012-13

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…that the case laws relied upon by the Assessing Officer is not applicable to the facts of the present case. 16. At this stage, it is necessary to consider the decision of Hon’ble Supreme Court in the case of GE India Technology Centre Pvt Ltd Vs CIT [2010] 327 ITR 456, where the Hon’ble Supreme Court after considering its earlier decision in the case of Transmission Corporation of Andhra Pradesh Ltd vs CIT :-29-: ITA. Nos: 1069, 1070 & 1071/Chny/2022, 39, 40, 159 & 315/Chny/2023 (Supra), held that in order to apply the provisions of section 195(2) r.w.s. 197 of the Act, income of non-resident should be cha…

DCIT, Corporate Range - 1 (1), Chennai vs. M/S Aspire Systems India Private Limited, Chennai

In the result, appeals filed by the revenue for assessment

ITA 315/CHNY/2023[2013-14]Status: DisposedITAT Chennai13 Dec 2023AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…that the case laws relied upon by the Assessing Officer is not applicable to the facts of the present case. 16. At this stage, it is necessary to consider the decision of Hon’ble Supreme Court in the case of GE India Technology Centre Pvt Ltd Vs CIT [2010] 327 ITR 456, where the Hon’ble Supreme Court after considering its earlier decision in the case of Transmission Corporation of Andhra Pradesh Ltd vs CIT :-29-: ITA. Nos: 1069, 1070 & 1071/Chny/2022, 39, 40, 159 & 315/Chny/2023 (Supra), held that in order to apply the provisions of section 195(2) r.w.s. 197 of the Act, income of non-resident should be cha…

JCIT(OSD), Corporate Circle-1(10, Chennai vs. Aspire Systems Indialtd., Chennai

In the result, appeals filed by the revenue for assessment

ITA 159/CHNY/2023[2012-13]Status: DisposedITAT Chennai13 Dec 2023AY 2012-13

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…that the case laws relied upon by the Assessing Officer is not applicable to the facts of the present case. 16. At this stage, it is necessary to consider the decision of Hon’ble Supreme Court in the case of GE India Technology Centre Pvt Ltd Vs CIT [2010] 327 ITR 456, where the Hon’ble Supreme Court after considering its earlier decision in the case of Transmission Corporation of Andhra Pradesh Ltd vs CIT :-29-: ITA. Nos: 1069, 1070 & 1071/Chny/2022, 39, 40, 159 & 315/Chny/2023 (Supra), held that in order to apply the provisions of section 195(2) r.w.s. 197 of the Act, income of non-resident should be cha…

DCIT, Corporate Circle - 1 (1), Chennai vs. M/S Aspire Systems India Private Limited, Chennai

In the result, appeals filed by the revenue for assessment

ITA 1071/CHNY/2022[2016-2017]Status: DisposedITAT Chennai13 Dec 2023AY 2016-2017

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…that the case laws relied upon by the Assessing Officer is not applicable to the facts of the present case. 16. At this stage, it is necessary to consider the decision of Hon’ble Supreme Court in the case of GE India Technology Centre Pvt Ltd Vs CIT [2010] 327 ITR 456, where the Hon’ble Supreme Court after considering its earlier decision in the case of Transmission Corporation of Andhra Pradesh Ltd vs CIT :-29-: ITA. Nos: 1069, 1070 & 1071/Chny/2022, 39, 40, 159 & 315/Chny/2023 (Supra), held that in order to apply the provisions of section 195(2) r.w.s. 197 of the Act, income of non-resident should be cha…

DCIT, Corporate Circle - 1 (1), Chennai vs. M/S Aspire Systems India Private Limited, Chennai

In the result, appeals filed by the revenue for assessment

ITA 1070/CHNY/2022[2017-2018]Status: DisposedITAT Chennai13 Dec 2023AY 2017-2018

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…that the case laws relied upon by the Assessing Officer is not applicable to the facts of the present case. 16. At this stage, it is necessary to consider the decision of Hon’ble Supreme Court in the case of GE India Technology Centre Pvt Ltd Vs CIT [2010] 327 ITR 456, where the Hon’ble Supreme Court after considering its earlier decision in the case of Transmission Corporation of Andhra Pradesh Ltd vs CIT :-29-: ITA. Nos: 1069, 1070 & 1071/Chny/2022, 39, 40, 159 & 315/Chny/2023 (Supra), held that in order to apply the provisions of section 195(2) r.w.s. 197 of the Act, income of non-resident should be cha…

DCIT, Corporate Circle - 1 (1), Chennai vs. M/S Aspire Systems India Private Limited, Chennai

In the result, appeals filed by the revenue for assessment

ITA 1069/CHNY/2022[2010-2011]Status: DisposedITAT Chennai13 Dec 2023AY 2010-2011

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…that the case laws relied upon by the Assessing Officer is not applicable to the facts of the present case. 16. At this stage, it is necessary to consider the decision of Hon’ble Supreme Court in the case of GE India Technology Centre Pvt Ltd Vs CIT [2010] 327 ITR 456, where the Hon’ble Supreme Court after considering its earlier decision in the case of Transmission Corporation of Andhra Pradesh Ltd vs CIT :-29-: ITA. Nos: 1069, 1070 & 1071/Chny/2022, 39, 40, 159 & 315/Chny/2023 (Supra), held that in order to apply the provisions of section 195(2) r.w.s. 197 of the Act, income of non-resident should be cha…

Deputy Commissioner of Income Tax, Circle-2(2)(1), Bangalore vs. Devesh Mohan Nayel, Bangalore

In the result, the appeal is allowed

ITA 740/BANG/2023[2019]Status: DisposedITAT Bangalore05 Dec 2023

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2019-20 Dcit, Vs. Shri. Devesh M Nayel, Circle – 2(2)(1), 301, Rennaisance Regalia 95, Main Road, 15Th Cross, Bengaluru. Malleshwaram, Malleshwaram S.O, Bengaluru North, Bengaluru – 560 003. Pan : Aespn 6617 E Appellant Respondent Assessee By : Shri. Veerabasavana Gowda S, Ca Revenue By : Shri. V. Parithivel, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 04.12.2023 Date Of Pronouncement : 05.12.2023

For Appellant: Shri. Veerabasavana Gowda S, CAFor Respondent: Shri. V. Parithivel, JCIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2019-20 DCIT, Vs. Shri. Devesh M Nayel, Circle – 2(2)(1), 301, Rennaisance Regalia 95, Main Road, 15th Cross, Bengaluru. Malleshwaram, Malleshwaram S.O, Bengaluru North, Bengaluru – 560 003. PAN : AESPN 6617 E APPELLANT RESPONDENT Assessee by : Shri. Veerabasavana Gowda S, CA Revenue by : Shri. V. Parithivel, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 04.12.2023 Date of Pronouncement : 05.12.2023 O R D E R Per George George K, Vice President: T…