Tecumseh Products (I) Ltd. v. DCIT

13 SOT 489Income Tax Appellate Tribunal2007#16629 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 143(3)Section 115ASection 131Section 139(1)Section 144CSection 147Section 194HSection 195

Issues it is cited on

non-residenttransferpersonsection 143(3)indiatotal incomedocument

Judgments citing Tecumseh Products (I) Ltd. v. DCIT

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)

…sidents as was the case before the Hon'ble Bombay High Court in Narsee Nagsee & Co. (supra), the provisions of s. 195 cannot be DCIT vs. Sri Narasimharaju Kanumuri invoked. A Co-ordinate Bench of this Tribunal in Tecumesh Products (I.) Ltd. v. Dy. CIT [2007] 13 SOT 489 (Hyd.), has even held that when a payment is made to resident even on behalf of the non-resident, the provisions of s. 195 of the Act do not apply. If such be the esteemed views of a Co-ordinate Bench, it is futile to suggest that merely because payment is made to a resident, in respect of a property which has legal ownership by non- residents, th…

ACIT(It)-4(3)(2), Mumbai vs. Wells Fargo Bank National Association, Mumbai

ITA 3795/MUM/2024[2013-14]Status: DisposedITAT Mumbai26 Sept 2025AY 2013-14

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Niraj Sheth, AdvocateFor Respondent: Shri Krishna Kumar, Sr. DR
Section 139(1)Section 143(3)Section 147

…services by an expert to an expert makes available technology to the recipient of the services who are able to apply the same on their own in future 6. 3. Ld. Assessing Officer relied on the following decisions: i. Tecumseh Products (I) Ltd. vs. DCIT [2007] 13 SOT 489 (Hyd) ii. Steel Authority of India Ltd. vs ITO [2009] 120 TTJ 297 (Del) iii. GVK Industries Ltd vs. ITO [1997] 228 ITR 564 (AP) 6.4 Facts of the case and submission of the assessee were examined by the ld. CIT(A). He noted that assessee is a tax resident of USA Article 12(4) of the treaty between India-USA which defines fees for included services…

ACIT(It)-4(3)(2), Mumbai vs. Wells Fargo Bank National Association, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3794/MUM/2024[2014-15]Status: DisposedITAT Mumbai26 Sept 2025AY 2014-15

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Niraj Sheth, AdvocateFor Respondent: Shri Krishna Kumar, Sr. DR
Section 139(1)Section 143(3)Section 147

…h services by an expert to an expert makes available technology to the recipient of the services who are able to apply the same on their own in future 6.3. Ld. Assessing Officer relied on the following decisions: i. Tecumseh Products (I) Ltd. vs. DCIT [2007] 13 SOT 489 (Hyd) ii. Steel Authority of India Ltd. vs ITO [2009] 120 TTJ 297 (Del) iii. GVK Industries Ltd vs. ITO [1997] 228 ITR 564 (AP) 6.4 Facts of the case and submission of the assessee were examined by the ld. CIT(A). He noted that assessee is a tax resident of USA Article 12(4) of the treaty between India-USA which defines fees for included services…

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

…owing 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 company was duty bound to verify the residential status of the vendors and deduct tax at sour…

Vobilineni Surya Prasad, Kakinada vs. The DCIT(It & Tp), Visakhapatnam

In the result, the appeal of the assessee is allowed

ITA 348/VIZ/2016[2009-2010]Status: DisposedITAT Visakhapatnam10 Oct 2018AY 2009-2010

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.348/Viz/2016 (धििाारण िर्ा/ Assessment Year: 2009-2010) Vobilineni Surya Prasad Vs. Ddit (It & Tp) D.No.67-3-14/2 Visakhapatnam Kakinada East Godavari Dist. [Pan : Acopv9063E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.V.S.Murthy, ARFor Respondent: Shri V.Rama Mohan, DR
Section 195Section 201Section 201(1)

…the money at the instruction of non-residents as was the case before the Hon’ble Bombay High Court in NarseeNagsee& Co. (supra), the provisions of s. 195 cannot be invoked. A Co-ordinate Bench of this Tribunal in Tecumesh Products (I) Ltd. vs. Dy. CIT (2007) 13 SOT 489 (Hyd), has 6 I.T.A. No.348 /Viz/2016 Vobilineni Surya Prasad, Kakinada even held that when a payment is made to resident even on behalf of the non- resident, the provisions of s. 195 of the Act do not apply. If such be the esteemed views of a Co-ordinate Bench, it is futile to suggest that merely because payment is made to a resident, in respect o…

Tecumseh Products (I) Ltd. v. DCIT (13 SOT 489) — Cited in 5 Judgments | BharatTax