GE India Technology (P.) Lid v. CIT

327 ITR 156Supreme Court of India2010#20506 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2017 to 2022.

Judgments citing GE India Technology (P.) Lid v. CIT

M/S Nitesh Estates Limited, Bangalore vs. The Assistant Director of Income Tax (Intl Taxn) Circle-1(2), Bangalore

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

ITA 3135/BANG/2018[2011-12]Status: DisposedITAT Bangalore23 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2011-12

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri Narayana K.R., D.R
Section 195Section 201

…tax by deduction under the forgoing provisions shall be without prejudice to any other mode of recovery". Quantum of sum chargeable u/s 195 3.6 Another submission is that in accordance with the decision of Hon'ble Supreme Court in the case of GE Technology (327 ITR 156) and CBDT instruction no 2/2014, the AO should have determined the appropriate proportion of sum chargeable to tax. It is seen from the AOs Order that he has duly complied with the same inasmuch as the cost of Nitesh Estates Limited, Bangalore Page 11 of 25 acquisition was excluded from gross payment to arrive at the net capital Gains amount. It…

Micro Inks Pvt. Ltd., ( Formerly Known As Micro Inks Ltd.), Vapi vs. The Income Tax Officer, ( Intl. Taxn.), Surat

In the result, appeal of the assessee is allowed

ITA 2707/AHD/2014[2012-13]Status: DisposedITAT Surat14 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

Section 201Section 5Section 5(2)Section 9(1)Section 9(1)(v)Section 9(1)(vb)

…from field officers on the issue of deduction of tax at source under section 195 of the Income-tax Act, 1961 in the light of the decisions of the Supreme Court of India in the case of GE India Technology (P.) Lid. v. CIT [2010] 7 taxmann.com 18/193 Taxman 234/327 ITR 156 (SC) and Transmission Corporation of AP Ltd. and another v. CIT [1999] 105 Taxman 742/239 ITR 587 (SC) and the decision of the Madras High Court in CIT v. Chennai Metropolitan Water tax Cases Appeals Nos.500-501 of 2005, [2011] 14 taxmann.com 73/202 Taxman 454/[2012] 348 ITR 5.30 (Mad.) with a request for clarification as to whether the tax is to…

The ITO, (International Taxation), Surat vs. Micro Inks Limited, Vapi

In the result, appeal of the assessee is allowed

ITA 2375/AHD/2014[2012-13]Status: DisposedITAT Surat14 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

Section 201Section 5Section 5(2)Section 9(1)Section 9(1)(v)Section 9(1)(vb)

…from field officers on the issue of deduction of tax at source under section 195 of the Income-tax Act, 1961 in the light of the decisions of the Supreme Court of India in the case of GE India Technology (P.) Lid. v. CIT [2010] 7 taxmann.com 18/193 Taxman 234/327 ITR 156 (SC) and Transmission Corporation of AP Ltd. and another v. CIT [1999] 105 Taxman 742/239 ITR 587 (SC) and the decision of the Madras High Court in CIT v. Chennai Metropolitan Water tax Cases Appeals Nos.500-501 of 2005, [2011] 14 taxmann.com 73/202 Taxman 454/[2012] 348 ITR 5.30 (Mad.) with a request for clarification as to whether the tax is to…

ITO 28(2)(3), Navi Mumbai vs. Natraj Mohan Kanchan, Navi Mumbai

Appeal stands dismissed

ITA 824/MUM/2015[2011-12]Status: DisposedITAT Mumbai08 Nov 2017AY 2011-12

Bench: Shri Mahavir Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 824/Mum/2015 (िनधा"रण वष" / Assessment Year: 2011-12) Income Tax Officer 28(2)(3) Natraj Mohan Kanchan 3Rd Floor, Tower No.6 (Prop. M/S Snk Trading & Exports) बनाम/ 336, Grohitam Building Vashi Railway Station Complex Vs. Plot No.14B, Sec-19 Vashi Vashi, Navi Mumbai – 400 703 Mumbai – 400 703 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Afjpk-4775-N (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Subodh L.Ratnaparkhi,Ld.ARFor Respondent: Suman Kumar, Ld.DR
Section 143(3)Section 195Section 40

…te. 2. References were received from field officers on the issue of deduction of tax at source under section 195 of the Income-Tax Act, 1961 in the tight of the decisions of the Supreme Court of India in the case of GE India Technology (P.) Ltd. v. CIT [2010] 327 ITR 156 (SC) and Transmission Corporation of AP Ltd. and another v. CIT [1999] 239 ITR 587 (SC) and the decision of the Madras High Court in CIT v. Chennai Metropolitan Water tax Cases Appeals Nos.500-501 of 2005, with a request for clarification as to whether the tax is to be deducted under sub-section (1) of section 195 on the whole sum being remitted…

GE India Technology (P.) Lid v. CIT (327 ITR 156) — Cited in 4 Judgments | BharatTax