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

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

ITA 1282/CHNY/2024[2011-12]Status: DisposedITAT Chennai19 Mar 2025AY 2011-12
Section 115JSection 14ASection 2Section 37(1)Section 40

…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…

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 7366/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Nov 2024AY 2016-17

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…bservation of theAssessing Officer in the assessment order that the payment to ESG is a composite contract and the assessee needs to apply to Assessing Officer u/s 195(2), the ld. counsel for the assessee, relied on Transmission Corpn of AP ltd V CIT (1999) 239 ITR 587(SC),to state that such an approach to the concerned authority is available where payer is in doubt of taxability of the payment in the hands of recipient. In the instant case, the assessee did was not in doubt. 33. It is the say of the ld AR argued that the payment made to ESG International, USA is not an income accrued or arise in India as pe…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1008/DEL/2019[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…bservation of theAssessing Officer in the assessment order that the payment to ESG is a composite contract and the assessee needs to apply to Assessing Officer u/s 195(2), the ld. counsel for the assessee, relied on Transmission Corpn of AP ltd V CIT (1999) 239 ITR 587(SC),to state that such an approach to the concerned authority is available where payer is in doubt of taxability of the payment in the hands of recipient. In the instant case, the assessee did was not in doubt. 33. It is the say of the ld AR argued that the payment made to ESG International, USA is not an income accrued or arise in India as pe…

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 8081/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Nov 2024AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…bservation of theAssessing Officer in the assessment order that the payment to ESG is a composite contract and the assessee needs to apply to Assessing Officer u/s 195(2), the ld. counsel for the assessee, relied on Transmission Corpn of AP ltd V CIT (1999) 239 ITR 587(SC),to state that such an approach to the concerned authority is available where payer is in doubt of taxability of the payment in the hands of recipient. In the instant case, the assessee did was not in doubt. 33. It is the say of the ld AR argued that the payment made to ESG International, USA is not an income accrued or arise in India as pe…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4716/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Nov 2024AY 2015-16

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…bservation of theAssessing Officer in the assessment order that the payment to ESG is a composite contract and the assessee needs to apply to Assessing Officer u/s 195(2), the ld. counsel for the assessee, relied on Transmission Corpn of AP ltd V CIT (1999) 239 ITR 587(SC),to state that such an approach to the concerned authority is available where payer is in doubt of taxability of the payment in the hands of recipient. In the instant case, the assessee did was not in doubt. 33. It is the say of the ld AR argued that the payment made to ESG International, USA is not an income accrued or arise in India as pe…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2893/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Nov 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…bservation of theAssessing Officer in the assessment order that the payment to ESG is a composite contract and the assessee needs to apply to Assessing Officer u/s 195(2), the ld. counsel for the assessee, relied on Transmission Corpn of AP ltd V CIT (1999) 239 ITR 587(SC),to state that such an approach to the concerned authority is available where payer is in doubt of taxability of the payment in the hands of recipient. In the instant case, the assessee did was not in doubt. 33. It is the say of the ld AR argued that the payment made to ESG International, USA is not an income accrued or arise in India as pe…

Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 6332/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…bservation of theAssessing Officer in the assessment order that the payment to ESG is a composite contract and the assessee needs to apply to Assessing Officer u/s 195(2), the ld. counsel for the assessee, relied on Transmission Corpn of AP ltd V CIT (1999) 239 ITR 587(SC),to state that such an approach to the concerned authority is available where payer is in doubt of taxability of the payment in the hands of recipient. In the instant case, the assessee did was not in doubt. 33. It is the say of the ld AR argued that the payment made to ESG International, USA is not an income accrued or arise in India as pe…

M/S. Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1009/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Nov 2024AY 2011-12

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…bservation of theAssessing Officer in the assessment order that the payment to ESG is a composite contract and the assessee needs to apply to Assessing Officer u/s 195(2), the ld. counsel for the assessee, relied on Transmission Corpn of AP ltd V CIT (1999) 239 ITR 587(SC),to state that such an approach to the concerned authority is available where payer is in doubt of taxability of the payment in the hands of recipient. In the instant case, the assessee did was not in doubt. 33. It is the say of the ld AR argued that the payment made to ESG International, USA is not an income accrued or arise in India as pe…

Lex Sportel Vision Private Limited, New Delhi vs. ITO, Ward Int. Taxation 2(2)(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2397/DEL/2023[2018-19]Status: DisposedITAT Delhi26 Dec 2023AY 2018-19

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 195Section 201Section 201(1)Section 250Section 9(1)(vi)

…pursuance of a single contract and not even through separate invoices in all cases. The position of law in this regard has been laid down by the Hon’ble Supreme Court long ago in the case of Transmission Corporation of AP Vs Commissioner of Income Tax (1999) 239 ITR 587 SC. Reliance placed by the appellant on the decision in Engineering Analysis Centre of Excellence is totally misplaced- The Hon’ble Supreme Court in this case has only held that Transmission corporation decision does not apply to a case when the amounts paid to the non ^resident is not at all chargeable to tax in India which is not the case of t…

M/S Aspire Systems India Private Limited, Chennai vs. DCIT, Corporate Range - 1 (1), Chennai

In the result, appeals filed by the revenue for assessment

ITA 40/CHNY/2023[2013-14]Status: DisposedITAT Chennai13 Dec 2023AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…e the amount chargeable and upon such determination deduct tax on such sum so determined? 6. Whether the Ld. CIT(A) erred in ignoring the legal principle laid by Hon'ble Supreme Court in the case of Transmission Corporation of Andhra Pradesh Ltd vs CIT (1999) 239 ITR 587 (SC) (para 9 that if no such application u/s 195(2) is filed, Income Tax on such sum is to be deducted and it is the statutory obligation of the person responsible for paying such "sum" to deduct tax thereon before making payment? 7. For this or any other legal ground that may be adduced at the time of hearing in view of the Hon'ble Supreme Court…

M/S Aspire Systems India Private Limited, Chennai vs. DCIT, Corporate Range - 1 (1), Chennai

In the result, appeals filed by the revenue for assessment

ITA 39/CHNY/2023[2012-13]Status: DisposedITAT Chennai13 Dec 2023AY 2012-13

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…e the amount chargeable and upon such determination deduct tax on such sum so determined? 6. Whether the Ld. CIT(A) erred in ignoring the legal principle laid by Hon'ble Supreme Court in the case of Transmission Corporation of Andhra Pradesh Ltd vs CIT (1999) 239 ITR 587 (SC) (para 9 that if no such application u/s 195(2) is filed, Income Tax on such sum is to be deducted and it is the statutory obligation of the person responsible for paying such "sum" to deduct tax thereon before making payment? 7. For this or any other legal ground that may be adduced at the time of hearing in view of the Hon'ble Supreme Court…

DCIT, Corporate Range - 1 (1), Chennai vs. M/S Aspire Systems India Private Limited, Chennai

In the result, appeals filed by the revenue for assessment

ITA 315/CHNY/2023[2013-14]Status: DisposedITAT Chennai13 Dec 2023AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…e the amount chargeable and upon such determination deduct tax on such sum so determined? 6. Whether the Ld. CIT(A) erred in ignoring the legal principle laid by Hon'ble Supreme Court in the case of Transmission Corporation of Andhra Pradesh Ltd vs CIT (1999) 239 ITR 587 (SC) (para 9 that if no such application u/s 195(2) is filed, Income Tax on such sum is to be deducted and it is the statutory obligation of the person responsible for paying such "sum" to deduct tax thereon before making payment? 7. For this or any other legal ground that may be adduced at the time of hearing in view of the Hon'ble Supreme Court…

JCIT(OSD), Corporate Circle-1(10, Chennai vs. Aspire Systems Indialtd., Chennai

In the result, appeals filed by the revenue for assessment

ITA 159/CHNY/2023[2012-13]Status: DisposedITAT Chennai13 Dec 2023AY 2012-13

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…e the amount chargeable and upon such determination deduct tax on such sum so determined? 6. Whether the Ld. CIT(A) erred in ignoring the legal principle laid by Hon'ble Supreme Court in the case of Transmission Corporation of Andhra Pradesh Ltd vs CIT (1999) 239 ITR 587 (SC) (para 9 that if no such application u/s 195(2) is filed, Income Tax on such sum is to be deducted and it is the statutory obligation of the person responsible for paying such "sum" to deduct tax thereon before making payment? 7. For this or any other legal ground that may be adduced at the time of hearing in view of the Hon'ble Supreme Court…

DCIT, Corporate Circle - 1 (1), Chennai vs. M/S Aspire Systems India Private Limited, Chennai

In the result, appeals filed by the revenue for assessment

ITA 1071/CHNY/2022[2016-2017]Status: DisposedITAT Chennai13 Dec 2023AY 2016-2017

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…e the amount chargeable and upon such determination deduct tax on such sum so determined? 6. Whether the Ld. CIT(A) erred in ignoring the legal principle laid by Hon'ble Supreme Court in the case of Transmission Corporation of Andhra Pradesh Ltd vs CIT (1999) 239 ITR 587 (SC) (para 9 that if no such application u/s 195(2) is filed, Income Tax on such sum is to be deducted and it is the statutory obligation of the person responsible for paying such "sum" to deduct tax thereon before making payment? 7. For this or any other legal ground that may be adduced at the time of hearing in view of the Hon'ble Supreme Court…

DCIT, Corporate Circle - 1 (1), Chennai vs. M/S Aspire Systems India Private Limited, Chennai

In the result, appeals filed by the revenue for assessment

ITA 1070/CHNY/2022[2017-2018]Status: DisposedITAT Chennai13 Dec 2023AY 2017-2018

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…e the amount chargeable and upon such determination deduct tax on such sum so determined? 6. Whether the Ld. CIT(A) erred in ignoring the legal principle laid by Hon'ble Supreme Court in the case of Transmission Corporation of Andhra Pradesh Ltd vs CIT (1999) 239 ITR 587 (SC) (para 9 that if no such application u/s 195(2) is filed, Income Tax on such sum is to be deducted and it is the statutory obligation of the person responsible for paying such "sum" to deduct tax thereon before making payment? 7. For this or any other legal ground that may be adduced at the time of hearing in view of the Hon'ble Supreme Court…

DCIT, Corporate Circle - 1 (1), Chennai vs. M/S Aspire Systems India Private Limited, Chennai

In the result, appeals filed by the revenue for assessment

ITA 1069/CHNY/2022[2010-2011]Status: DisposedITAT Chennai13 Dec 2023AY 2010-2011

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…e the amount chargeable and upon such determination deduct tax on such sum so determined? 6. Whether the Ld. CIT(A) erred in ignoring the legal principle laid by Hon'ble Supreme Court in the case of Transmission Corporation of Andhra Pradesh Ltd vs CIT (1999) 239 ITR 587 (SC) (para 9 that if no such application u/s 195(2) is filed, Income Tax on such sum is to be deducted and it is the statutory obligation of the person responsible for paying such "sum" to deduct tax thereon before making payment? 7. For this or any other legal ground that may be adduced at the time of hearing in view of the Hon'ble Supreme Court…

Michael Graves Design Group Inc., Usa vs. DCIT, Circle- 2(2)(1), Intl. Taxation, New Delhi

In the result, the appeals of the assessee for both the AYs i

ITA 6007/DEL/2018[2015-16]Status: DisposedITAT Delhi18 Jul 2023AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2014-15 & Asstt. Year: 2015-16

For Appellant: Shri Niraj Seth, Advocate &For Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 143(3)

…r appeal to CIT(A). The C1T(A) upheld the order of AO. The matter travelled to Tribunal. The Tribunal appreciating the facts of case and by following the decision of Hon'ble Supreme Court of India in the case of Transmission Corpn. of A. P. Ltd. v. CIT [1999] 239 ITR 587/105 Taxman 742 and the Mumbai Bench of Tribunal in the case of Indian Hotels Co. Ltd. v. ITO [IT Appeal No. 553/Mum./2000, dated 14-2-2005] concluded: "................ that the transaction in question is a transaction of sale and not a case of rendering technical services as contemplated under s.9(l)(vii) of the Act and even otherwise no part of…

Michael Graves Design Group Inc., Usa vs. DCIT, Circle- 2(2)(1), Intl. Taxation, New Delhi

In the result, the appeals of the assessee for both the AYs i

ITA 7683/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Jul 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2014-15 & Asstt. Year: 2015-16

For Appellant: Shri Niraj Seth, Advocate &For Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 143(3)

…r appeal to CIT(A). The C1T(A) upheld the order of AO. The matter travelled to Tribunal. The Tribunal appreciating the facts of case and by following the decision of Hon'ble Supreme Court of India in the case of Transmission Corpn. of A. P. Ltd. v. CIT [1999] 239 ITR 587/105 Taxman 742 and the Mumbai Bench of Tribunal in the case of Indian Hotels Co. Ltd. v. ITO [IT Appeal No. 553/Mum./2000, dated 14-2-2005] concluded: "................ that the transaction in question is a transaction of sale and not a case of rendering technical services as contemplated under s.9(l)(vii) of the Act and even otherwise no part of…

DCIT, Chennai vs. Royal Sundaram Alliance Insurance Company Ltd., Chennai

In the result, appeals filed by the Revenue for all assessment years

ITA 1367/CHNY/2013[2009-2010]Status: DisposedITAT Chennai28 Jun 2023AY 2009-2010

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.1668 To 1670/Chny/2011 & िनधा"रण वष" /Assessment Year: 2006-07 To 2008-09 & 2009-10 The Dy. Commissioner- V. M/S.Royal Sundaram – Of Income Tax, Alliance Insurance Co. Ltd., Large Taxpayer Unit, 21, Patullos Road, Chennai. Chennai-600 002. [Pan: Aabcr 7106 G] (अपीलाथ"/Appellant) (""थ"/Respondent) Department By : Mr.M.Swaminathan, Sr.St. Counsel Assessee By : Mr.Sandeep Bagmar, Adv. सुनवाई की तारीख/Date Of Hearing : 19.06.2023 घोषणा की तारीख /Date Of Pronouncement : 28.06.2023

For Appellant: Mr.Sandeep Bagmar, AdvFor Respondent: Mr.M.Swaminathan
Section 14ASection 37Section 40

…cause of availing services of insurance brokers by the non-resident insurer companies in India. 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 sub…

DCIT, Chennai vs. M/S. United India Insurance Co. Ltd., Chennai

In the result, appeal filed by the Revenue is dismissed

ITA 1692/CHNY/2011[2007-08]Status: DisposedITAT Chennai28 Jun 2023AY 2007-08

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.1692/Chny/2011 िनधा"रण वष" /Assessment Year: 2007-08 The Dy. Commissioner- V. M/S.United India- Of Income Tax, Insurance Co. Ltd., Large Taxpayer Unit, 24, Whites Road, Chennai. Chennai-600 014. [Pan: Aaacu 5552 C] (अपीलाथ"/Appellant) (""थ"/Respondent) Department By : Mr.M.Swaminathan, Sr. Standing Counsel Assessee By : Mr.S.Sundararaman, Ca सुनवाई की तारीख/Date Of Hearing : 19.06.2023 घोषणा की तारीख /Date Of Pronouncement : 28.06.2023

For Appellant: Mr.S.Sundararaman, CAFor Respondent: Mr.M.Swaminathan
Section 14ASection 37Section 40Section 4A

…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…