Rakesh Chauhan v. Deputy Director of Income-tax (International Taxation)

128 TTJ 116Income Tax Appellate Tribunal2010#22319 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 131 Section 143(3)Section 194H Section 195 Section 201(1)Section 201(1A)Section 69A

Judgments citing Rakesh Chauhan v. Deputy Director of Income-tax (International Taxation)

Deputy Commissioner of Income Tax, Visakhapatnam vs. Sri Narasimharaju Kanumuri, Visakhapatnam

In the result, the appeal filed by the revenue in ITA No

ITA 267/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2017-18

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.267/Viz/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Deputy Commissioner Of Vs. Sri Narasimharaju Income Tax, Kanumuri, Visakhapatnam. Visakhapatnam. Pan: Aerpk2717F (Appellant) (Respondent)

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 195Section 201Section 201(1)

…is nominees and hence section 195 is not applicable in his case is valid and accordingly to be allowed. In this regard the decision of the Honourble Chandigarh ITAT in the case of Rakesh Chauhan v. Deputy Director of Income-tax (International Taxation) [2010] 128 TTJ 116 (Chandigarh) can be of much relevance as it is more akin to the facts of the case on hand. The relevant portion of the decision is as under: “5. We have heard the rival submissions, perused the orders of the lower authorities and the materials available on record. We find in the case before us that the payment has been made to an individual resid…

ADIT(It)-I, Hyderabad vs. M/S Kamineni Hospitals Private Limited, Hyderabad

In the result, appeal of the Revenue is allowed for statistical purposes as indicated herein above

ITA 1001/HYD/2013[2012-13]Status: DisposedITAT Hyderabad24 Jun 2020AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: 2012-13 Deputy Commissioner Of Vs. M/S. Kamineni Hospitals Income Tax-1, (International Pvt Ltd., Transaction), L.B. Nagar, Hyderabad. Hyderabad. Pan: Aaack 8356 J (Appellant) (Respondent) Assessee By: Sri A. Srinivas Revenue By: Sri Y.V.S.T. Sai, Cit-Dr Date Of Hearing: 31/01/2020 Date Of Pronouncement: 25/06/2020

For Appellant: Sri A. SrinivasFor Respondent: Sri Y.V.S.T. Sai, CIT-DR

Section 191Section 195Section 201Section 201(1)Section 54

…x Act, for the foregoing reasons and also on the basis of judicial pronouncements in the following cases. (i) Rakesh Chauhan vs. Director of Income Tax (International Taxation) (ii) Rakesh Chauhan vs. Dy. Director of Income Tax (International Taxation) (2010) 128 TTJ 116 (Chd.) (iii) Tecumseh Products (I) Ltd vs. DCIT, Circle-6 (TDS) Hyderabad (2007) 13 SOT 489 (Hyd).” 4. However, the Ld. DIT (International Taxation) was of the view that the submission made by the assessee-company is not acceptable due to the following reasons: - (i) All the 4 vendors were proved to be “Non-Resident Indians”. (ii) The assessee…

Sh. Harpal Singh, Chandigarh vs. Dy. Director of Income Tax, Chandigarh

The appeal is dismissed

ITA 37/CHANDI/2016[2010-11]Status: DisposedITAT Chandigarh08 Aug 2018AY 2010-11

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2010-11

For Appellant: Shri. Tej Mohan SinghFor Respondent: Smt. Chandrakanta

Section 194ASection 201Section 201(1)(A)

…from non-resident through his GPA who was resident of India. The payment was made to the attorney holder. The Appellant is not liable to deduct TDS when payment is made to a power of attorney holder. The issue is covered by the judgment of the Hon’ble ITAT in 128 TTJ 116 (2010) in the case of Rakesh Chauhan under section DDIT (International Taxation) In view of the above, it si prayed that the order under section 201(IA) of the Income Tax Act 1961 may kindly be quashed. “ 3. The short issue to be dealt in this case is whether or not the assessee is liable to deduct TDS when payment is made to a power of attorney…