M/S. Tata Technologies Ltd., Pune vs. Deputy Director of Income-Tax
In the result, appeal of assessee is partly allowed
ITA 1433/PUN/2014[2007-08]Status: DisposedITAT Pune05 Apr 2018AY 2007-08
Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1433/Pun/2014 यििाारण वषा / Assessment Year : 2007-08 M/S. Tata Technologies Limited, Plot No.25, Rajiv Gandhi Infotech Park, अऩीऱाथी/Appellant Hingewadi, Pune – 411057 …. Pan: Aaact3092N Vs. The Dy. Director Of Income Tax …. प्रत्यथी / Respondent (International Taxation)-Ii, Pune
For Appellant: S/Shri Dhanesh Bafna and Arpitha ChoudaryFor Respondent: S/Shri Vivek Aggarwal and Mukesh Jha
Section 115ASection 195Section 201Section 201(1)Section 9(1)(vi)Section 90(2)
…n 195 of the Act which provides for withholding of tax in relation to payments made to Non-resident or foreign company, taxable in India. Reference was made to the ratio laid down by the Hon'ble Supreme Court in GE India Technology Centre (P) Ltd. reported in 234 CTR 153 (SC), wherein it has been held that the words “chargeable under the provisions of the Act’ used in section 195(1) of the Act clearly indicate that the payments made to Non-resident should partake the character of income chargeable to tax, in order to trigger withholding of tax. The assessee claimed that similar proposition was laid down by the Ho…
