Transmission Corporation of Andhra Pradesh v. CIT

239 ITR 587Supreme Court of India1999#357 most cited

What is Transmission Corporation of Andhra Pradesh v. CIT authority for?

The Supreme Court lays down principles for deducting tax at source (TDS) under Section 195 on payments to non-residents, including aspects of income deemed taxable in India and the application of Double Taxation Avoidance Agreements (DTAAs) under Section 90.

243

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2009 to 2026.

Also referred to as

Transmission Corporation of Andhra Pradesh v. CIT · 239 ITR 587 · Section 195 · withholding tax on non-residents · TDS payments to non-residents · Section 40(a)(i) disallowance · income deemed to accrue in India · Section 9(1) · Double Taxation Avoidance Agreement · Section 90 · business connection · fees for technical services

Sections most often in play

Section 195Section 37(1)Section 115JBSection 90Section 40(a)(i)Section 10AASection 143(3)Section 234B

Issues it is cited on

section 195(2)section 195(1)section 90(2)business connectionsection 195section 201(1a)section 201(1)section 40(a)(i)section 9(1)fees for technical servicespermanent establishmentsection 194

Judgments citing Transmission Corporation of Andhra Pradesh v. CIT

ITO Ward 3(1)(4), Rajkot-Station- Amreli, Amreli, Gujarat vs. Avadh Agri Exports, Amreli, Gujarat

In the result, appeal filed by the revenue is dismissed

ITA 816/RJT/2025[2012-13]Status: DisposedITAT Rajkot01 Apr 2026AY 2012-13

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 172Section 195Section 195(1)Section 195(2)Section 250

…fficer (AO) u/s 143(3) of the Act, dated 27.03.2015. 2. The grounds of appeal raised by the Revenue are as under: “1. The CIT(A) has erred in ignoring the settled principle laid down by the Hon'ble Supreme Court in Transmission Corporation of AP Ltd. vs. CIT (239 ITR 587), wherein it has been categorically held that in all payments to non-residents, tax has to be deducted u/s 195, subject to determination of income component. The ITA No.816/Rjt/2025 -AY 2012-13 ITO vs. Avadh Agri Exports obligation to approach the assessing officer u/s 195(2) cannot be by passed unilaterally by the assessee. 2. The CITIA) has err…

Al Hamd Agro Food Products Pvt Ltd, Aligarh vs. Dc/ACIT, Aligarh

In the result, appeal filed by assessee is allowed

ITA 63/AGR/2025[2020-21]Status: DisposedITAT Agra15 Jan 2026AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 143(2)Section 250(6)Section 40

…rocured the orders for assessee outside India and it is clear that the services are rendered outside India. These parties do not have any PE in India. Therefore, as held in Transmission Corporation of A.P. Ltd. and Another v. Commissioner of Income Tax (1999) 239 ITR 587 (SC), that the income, which is not chargeable to tax in India, the assessee is not 3 | P a g e required to deduct TDS. Further, in the case of Harbalife International India Pvt. Ltd., Hon’ble Delhi High Court held as under : “52. Section 40 (a) (i), in providing for disallowance of a payment made to a non-resident if TDS is not deducted, is no…

ACIT, Circle-2(1)(1), Agra vs. Emco Exports, Agra

In the result, revenue’s appeal stands dismissed

ITA 415/AGR/2025[2020-21]Status: DisposedITAT Agra15 Jan 2026AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 195Section 250Section 40Section 9

…g that no application in Form 15E under Rule 29BA of the Income-tax Rules, 1962 was filed before the Assessing Officer, which is contrary to the decision of Hon’ble Supreme Court in Transmission Corporation of A.P. Ltd. vs. Commissioner of Income-tax (1999) 239 ITR 587 (SC) ? 7. Learned DR for the revenue has submitted that the assessee has admittedly remitted the payment of said commission of Rs.2,53,06,886/- to foreign commission agent, but failed to deduct tax at source under the provisions of section 195 of the Act. Learned DR, therefore, submits that the Assessing Officer was right in disallowing the sai…

DCIT 3.2.1, Mumbai vs. The New India Assurance Co Limited, Mumbai

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2830/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

…ted case laws in favour of the Department: (i) R.D. Aggarwal & Company 56 ITR 20, 128 ITR 27 (Mad)-w.r.t. business connection (ii) Kanchan ganga Sea Foods Ltd AIT 2010 264 SC, Van Oordac Jet India P Ltd 112 ITD 79, Transmission Corporation of Andhra Pradesh 239 ITR 587, Poompuhar Shipping Corporation Ltd 109 ITD 226, Frontier Offshore Exploration India Ltd ITA No. 2037/Mads/06, West Asia Maritime Ltd (ITAT Chennai), AAR in Rajiv Malhotra (in Re)- w.r.t. withholding tax (f) AO also held, without prejudice to the above reasons, that such payments were allowable u/s 37(1) of the Act also in view of decision in ca…

DCIT 3.2.1, Mumbai vs. The New India Assurance Co Limited, Mumbai

ITA 2827/MUM/2024[2017-18]Status: DisposedITAT Mumbai21 Nov 2025AY 2017-18
For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

…cited case laws in favour of the Department (i) R.D. Aggarwal & Company 56 ITR 20, 128 ITR 27 (Mad)-w.r.t. business connection (ii) Kanchan ganga Sea Foods Ltd AIT 2010 264 SC, Van Oordac Jet India P Ltd ITD 79, Transmission Corporation of Andhra Pradesh 239 ITR 587, Poompuhar Shipping Corporation Ltd 109 ITD 226, Frontier Offshore Exploration India Ltd ITA No. 2037/Mads/06, West Asia Maritime Ltd (ITAT Chennai), AAR in Rajiv Malhotra (in Re), United India Insurance (ITAT Cehnnai in ITA No.1753, 1606 to 1610/Chny/2011 dated 28.08.2018- w.r.t. withholding tax 6.8.3 During the present appeal proceedings…

DCIT 3.2.1, Mumbai vs. The New India Assurance Co Limited, Mumbai

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2823/MUM/2024[2019-20]Status: DisposedITAT Mumbai21 Nov 2025AY 2019-20

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

…ted case laws in favour of the Department: (i) R.D. Aggarwal & Company 56 ITR 20, 128 ITR 27 (Mad)-w.r.t. business connection (ii) Kanchan ganga Sea Foods Ltd AIT 2010 264 SC, Van Oordac Jet India P Ltd 112 ITD 79, Transmission Corporation of Andhra Pradesh 239 ITR 587, Poompuhar Shipping Corporation Ltd 109 ITD 226, Frontier Offshore Exploration India Ltd ITA No. 2037/Mads/06, West Asia Maritime Ltd (ITAT Chennai), AAR in Rajiv Malhotra (in Re)- w.r.t. withholding tax (f) AO also held, without prejudice to the above reasons, that such payments were allowable u/s 37(1) of the Act also in view of decision in ca…

The New India Assurance Co Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Circle 3(2)(2), Mumbai

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2622/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

…ted case laws in favour of the Department: (i) R.D. Aggarwal & Company 56 ITR 20, 128 ITR 27 (Mad)-w.r.t. business connection (ii) Kanchan ganga Sea Foods Ltd AIT 2010 264 SC, Van Oordac Jet India P Ltd 112 ITD 79, Transmission Corporation of Andhra Pradesh 239 ITR 587, Poompuhar Shipping Corporation Ltd 109 ITD 226, Frontier Offshore Exploration India Ltd ITA No. 2037/Mads/06, West Asia Maritime Ltd (ITAT Chennai), AAR in Rajiv Malhotra (in Re)- w.r.t. withholding tax (f) AO also held, without prejudice to the above reasons, that such payments were allowable u/s 37(1) of the Act also in view of decision in ca…

The New India Assurance Co. Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Circle 3(2)(2), Mumbai

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2616/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Nov 2025AY 2012-13

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

…ted case laws in favour of the Department: (i) R.D. Aggarwal & Company 56 ITR 20, 128 ITR 27 (Mad)-w.r.t. business connection (ii) Kanchan ganga Sea Foods Ltd AIT 2010 264 SC, Van Oordac Jet India P Ltd 112 ITD 79, Transmission Corporation of Andhra Pradesh 239 ITR 587, Poompuhar Shipping Corporation Ltd 109 ITD 226, Frontier Offshore Exploration India Ltd ITA No. 2037/Mads/06, West Asia Maritime Ltd (ITAT Chennai), AAR in Rajiv Malhotra (in Re)- w.r.t. withholding tax (f) AO also held, without prejudice to the above reasons, that such payments were allowable u/s 37(1) of the Act also in view of decision in ca…

M/S.Apollo Tyres Ltd, Cochin vs. The Principal Commissioner of Incometax, Cochin

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

…n on appeal before the CIT(A) the same was confirmed by the CIT(A). There is no dispute about the applicability of provisions of section 194C of the Act on such payments. The Hon'ble Apex Court in the case of Transmission Corporation of A.P. Ltd v. CIT [1999] 239 ITR 587 observed that provisions of section 194C of the Act reveals the intention of the legislature to enforce tax even in respect of gross sums even though the whole of such sum does not represent the income chargeable under the Act. Non deduction of tax at source definitely attracts deduction u/s. 40(a)(ia) of the Act. The Hon'ble Apex Court in the co…

Muthoot Fincorp Limited, Trivandrum vs. ITO, Circle Central, Trivandrum

In the result, the appeals filed by the assessee stand dismissed

ITA 496/COCH/2025[2010-2011]Status: DisposedITAT Cochin22 Aug 2025AY 2010-2011

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

…n on appeal before the CIT(A) the same was confirmed by the CIT(A). There is no dispute about the applicability of provisions of section 194C of the Act on such payments. The Hon'ble Apex Court in the case of Transmission Corporation of A.P. Ltd v. CIT [1999] 239 ITR 587 observed that provisions of section 194C of the Act reveals the intention of the legislature to enforce tax even in respect of gross sums even though the whole of such sum does not represent the income chargeable under the Act. Non deduction of tax at source definitely attracts deduction u/s. 40(a)(ia) of the Act. The Hon'ble Apex Court in the co…

Muthoot Fincorp Limited, Thiruvananthapuram vs. JCIT, Special Range, Thiruvananthapuram

In the result, the appeals filed by the assessee stand dismissed

ITA 465/COCH/2025[2013-2014]Status: DisposedITAT Cochin22 Aug 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

…n on appeal before the CIT(A) the same was confirmed by the CIT(A). There is no dispute about the applicability of provisions of section 194C of the Act on such payments. The Hon'ble Apex Court in the case of Transmission Corporation of A.P. Ltd v. CIT [1999] 239 ITR 587 observed that provisions of section 194C of the Act reveals the intention of the legislature to enforce tax even in respect of gross sums even though the whole of such sum does not represent the income chargeable under the Act. Non deduction of tax at source definitely attracts deduction u/s. 40(a)(ia) of the Act. The Hon'ble Apex Court in the co…

Muthoot Fincorp Limited, Thiruvananthapuram vs. JCIT, Special Range, Thiruvananthapuram

In the result, the appeals filed by the assessee stand dismissed

ITA 464/COCH/2025[2006-2007]Status: DisposedITAT Cochin22 Aug 2025AY 2006-2007

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

…n on appeal before the CIT(A) the same was confirmed by the CIT(A). There is no dispute about the applicability of provisions of section 194C of the Act on such payments. The Hon'ble Apex Court in the case of Transmission Corporation of A.P. Ltd v. CIT [1999] 239 ITR 587 observed that provisions of section 194C of the Act reveals the intention of the legislature to enforce tax even in respect of gross sums even though the whole of such sum does not represent the income chargeable under the Act. Non deduction of tax at source definitely attracts deduction u/s. 40(a)(ia) of the Act. The Hon'ble Apex Court in the co…

Deputy Commissinoer of Income Tax, Chennai vs. Cholamandalam Ms General Insurance Company Limited, Chennai

ITA 470/CHNY/2024[2012-13]Status: DisposedITAT Chennai19 Mar 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1282, 1283, 1284 & 1285/Chny/2024 निर्धारण वर्ष/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. V. The Dcit, Non Corporate Circle-8, Chennai. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.470, 1339, 1438, 1462 & 1463/Chny/2024 निर्धारण वर्ष/Assessment Years: 2012-13, 2018-19, 2011-12, 2016-17 & 2017-18 The Dcit, Non Corporate Circle-8, Chennai. (अपीलार्थी/Appellant) M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (प्रत्यर्थी/Respondent) Assessee By Mr. Sandeep Bagmar, Advocate; Mr. Balachandar, Fca Department By Mr. Nilay Baran Som, Cit सुनवाईकीतारीख/Date Of Hearing 22.01.2025 घोषणाकीतारीख /Date Of Pronouncement 19.03.2025

Section 115JSection 14ASection 2Section 37(1)

…dia and consequently, the assessee is liable to deduct TDS u/s.195 of the Income Tax Act, 1961. The Assessing Officer had also taken support from the decision of the Hon'ble Supreme Court in the case of Transmission Corporation of Andhra Pradesh Vs CIT (1999) 239 ITR 587 and observed that a person making payment to non-resident is duty bound under section 195(2) of the Income Tax Act, 1961 to file an application to the income-tax authority, if payment is not chargeable to tax or smaller amount is chargeable to tax. If no such application is filed, then tax has to be withheld on whole of such sum. The sum and subs…

Deputy Commissioner of Incometax, Chennai vs. Cholamandalam Ms General Insurance Company Limited, Chennai

ITA 1463/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Mar 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1282, 1283, 1284 & 1285/Chny/2024 निर्धारण वर्ष/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. V. The Dcit, Non Corporate Circle-8, Chennai. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.470, 1339, 1438, 1462 & 1463/Chny/2024 निर्धारण वर्ष/Assessment Years: 2012-13, 2018-19, 2011-12, 2016-17 & 2017-18 The Dcit, Non Corporate Circle-8, Chennai. (अपीलार्थी/Appellant) V. M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (प्रत्यर्थी/Respondent) Assessee By Department By : Mr. Sandeep Bagmar, Advocate; Mr. Balachandar, Fca : Mr. Nilay Baran Som, Cit सुनवाईकीतारीख/Date Of Hearing : 22.01.2025 घोषणाकीतारीख /Date Of Pronouncement : 19.03.2025

For Respondent: Mr. Sandeep Bagmar, Advocate
Section 115JSection 14ASection 2Section 37(1)

…dia and consequently, the assessee is liable to deduct TDS u/s.195 of the Income Tax Act, 1961. The Assessing Officer had also taken support from the decision of the Hon'ble Supreme Court in the case of Transmission Corporation of Andhra Pradesh Vs CIT (1999) 239 ITR 587 and observed that a person making payment to non-resident is duty bound under section 195(2) of the Income Tax Act, 1961 to file an application to the income-tax authority, if payment is not chargeable to tax or smaller amount is chargeable to tax. If no such application is filed, then tax has to be withheld on whole of such sum. The sum and subs…

Deputy Commissioner of Income Tax, Chennai vs. Cholamandalam Ms General Insurance Company Limited, Chennai

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1462/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Mar 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

…dia and consequently, the assessee is liable to deduct TDS u/s.195 of the Income Tax Act, 1961. The Assessing Officer had also taken support from the decision of the Hon'ble Supreme Court in the case of Transmission Corporation of Andhra Pradesh Vs CIT (1999) 239 ITR 587 and observed that a person making payment to non-resident is duty bound under section 195(2) of the Income Tax Act, 1961 to file an application to the income-tax authority, if payment is not chargeable to tax or smaller amount is chargeable to tax. If no such application is filed, then tax has to be withheld on whole of such sum. The sum and subs…

Deputy Commissioner of Income Tax, Nungambakkam Chennai vs. Cholamandalam Ms General Insurance Company Limited, Chennai

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1438/CHNY/2024[2011-12]Status: DisposedITAT Chennai19 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

…dia and consequently, the assessee is liable to deduct TDS u/s.195 of the Income Tax Act, 1961. The Assessing Officer had also taken support from the decision of the Hon'ble Supreme Court in the case of Transmission Corporation of Andhra Pradesh Vs CIT (1999) 239 ITR 587 and observed that a person making payment to non-resident is duty bound under section 195(2) of the Income Tax Act, 1961 to file an application to the income-tax authority, if payment is not chargeable to tax or smaller amount is chargeable to tax. If no such application is filed, then tax has to be withheld on whole of such sum. The sum and subs…

Deputy Commissioner of Income Tax Officer, Chennai vs. Cholamandalam Ms General Insurance Company Limited, Chennai

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1339/CHNY/2024[2018-19]Status: DisposedITAT Chennai19 Mar 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

…dia and consequently, the assessee is liable to deduct TDS u/s.195 of the Income Tax Act, 1961. The Assessing Officer had also taken support from the decision of the Hon'ble Supreme Court in the case of Transmission Corporation of Andhra Pradesh Vs CIT (1999) 239 ITR 587 and observed that a person making payment to non-resident is duty bound under section 195(2) of the Income Tax Act, 1961 to file an application to the income-tax authority, if payment is not chargeable to tax or smaller amount is chargeable to tax. If no such application is filed, then tax has to be withheld on whole of such sum. The sum and subs…

Cholamandalam Ms General Insurance Company Limited, Chennai vs. DCIT, Non Corp Ward 8, Chennai

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1285/CHNY/2024[2018-19]Status: DisposedITAT Chennai19 Mar 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

…dia and consequently, the assessee is liable to deduct TDS u/s.195 of the Income Tax Act, 1961. The Assessing Officer had also taken support from the decision of the Hon'ble Supreme Court in the case of Transmission Corporation of Andhra Pradesh Vs CIT (1999) 239 ITR 587 and observed that a person making payment to non-resident is duty bound under section 195(2) of the Income Tax Act, 1961 to file an application to the income-tax authority, if payment is not chargeable to tax or smaller amount is chargeable to tax. If no such application is filed, then tax has to be withheld on whole of such sum. The sum and subs…

Cholamandalam Ms General Insurance Company Limited, Chennai vs. DCIT, Non Corp Circle 8, Chennai

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1284/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Mar 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

…dia and consequently, the assessee is liable to deduct TDS u/s.195 of the Income Tax Act, 1961. The Assessing Officer had also taken support from the decision of the Hon'ble Supreme Court in the case of Transmission Corporation of Andhra Pradesh Vs CIT (1999) 239 ITR 587 and observed that a person making payment to non-resident is duty bound under section 195(2) of the Income Tax Act, 1961 to file an application to the income-tax authority, if payment is not chargeable to tax or smaller amount is chargeable to tax. If no such application is filed, then tax has to be withheld on whole of such sum. The sum and subs…

Cholamandalam Ms General Insurance Company Limited, Chennai vs. DCIT, Non Corp Circle 8, Chennai

ITA 1283/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Mar 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1282, 1283, 1284 & 1285/Chny/2024 निर्धारण वर्ष/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. V. The Dcit, Non Corporate Circle-8, Chennai. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.470, 1339, 1438, 1462 & 1463/Chny/2024 निर्धारण वर्ष/Assessment Years: 2012-13, 2018-19, 2011-12, 2016-17 & 2017-18 The Dcit, Non Corporate Circle-8, Chennai. V. M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. (अपीलार्थी/Appellant) [Pan: Aabcc 6633 K] (प्रत्यर्थी/Respondent) Assessee By : Mr. Sandeep Bagmar, Advocate; Mr. Balachandar, Fca Department By : Mr. Nilay Baran Som, Cit सुनवाईकीतारीख/Date Of Hearing : 22.01.2025 घोषणाकीतारीख /Date Of Pronouncement : 19.03.2025

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

…dia and consequently, the assessee is liable to deduct TDS u/s.195 of the Income Tax Act, 1961. The Assessing Officer had also taken support from the decision of the Hon'ble Supreme Court in the case of Transmission Corporation of Andhra Pradesh Vs CIT (1999) 239 ITR 587 and observed that a person making payment to non-resident is duty bound under section 195(2) of the Income Tax Act, 1961 to file an application to the income-tax authority, if payment is not chargeable to tax or smaller amount is chargeable to tax. If no such application is filed, then tax has to be withheld on whole of such sum. The sum and subs…