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.

Which sections of the Income Tax Act does Transmission Corporation of Andhra Pradesh v. CIT come up under?

It is most often cited in judgments turning on Section 195, Section 37(1), Section 115JB, Section 90, Section 40(a)(i), Section 10AA.

Transmission Corporation of Andhra Pradesh v. CIT (239 ITR 587)

Q: How many judgments cite Transmission Corporation of Andhra Pradesh v. CIT?

243 judgments on BharatTax cite Transmission Corporation of Andhra Pradesh v. CIT (239 ITR 587), spanning 2009 to 2026.

DCIT, Chennai vs. M/S. Royal Sundaram Alliance Insurance Co. Ltd., Chennai

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

ITA 1670/CHNY/2011[2008-09]Status: DisposedITAT Chennai28 Jun 2023AY 2008-09

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. Royal Sundaram Alliance Insurance Co. Ltd., Chennai

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

ITA 1669/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 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. Royal Sundaram Alliance Insurance Co. Ltd., Chennai

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

ITA 1668/CHNY/2011[2006-07]Status: DisposedITAT Chennai28 Jun 2023AY 2006-07

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…

M/S Barmer Ligmite Mining Company Ltd., Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 159/JPR/2023[2017-18]Status: DisposedITAT Jaipur28 Jun 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 133ASection 194CSection 194ISection 201Section 201(1)

…ces of the present case Director of IT M/s Barmer Lignite Mining Company Ltd. (International Tatution) vs Krupp Udhe GmbH (2010) 38 DTR (B) 251 (2013) 354 ITR 173 (Bom) followed Transmission Corporation of AP. Lad &Ors. 13. CIT (1999) 155 CTR (SC) 489: (1999) 239 ITR 587 (SC) relied on (Paras 17 & 18) The assessees contention that there was no liability to deduct tax at source spon payments made towards reimbursement of amounts to the C&F ages will have to be accepted The Tribunal, in its impugned order indeed appears to have misread the bills issued by JA Freighters and proceeded to incorrectly stale "34 Freight…

M/S Barmer Lignite Mining Company Ltd., Office No.2 & 3, 7Th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 158/JPR/2023[2016-17]Status: DisposedITAT Jaipur28 Jun 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 133ASection 194CSection 194ISection 201Section 201(1)

…ces of the present case Director of IT M/s Barmer Lignite Mining Company Ltd. (International Tatution) vs Krupp Udhe GmbH (2010) 38 DTR (B) 251 (2013) 354 ITR 173 (Bom) followed Transmission Corporation of AP. Lad &Ors. 13. CIT (1999) 155 CTR (SC) 489: (1999) 239 ITR 587 (SC) relied on (Paras 17 & 18) The assessees contention that there was no liability to deduct tax at source spon payments made towards reimbursement of amounts to the C&F ages will have to be accepted The Tribunal, in its impugned order indeed appears to have misread the bills issued by JA Freighters and proceeded to incorrectly stale "34 Freight…

M/S Barmer Lignite Mining Company Ltd., Office No.2 & 3, 7Th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 157/JPR/2023[2015-16]Status: DisposedITAT Jaipur28 Jun 2023AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 133ASection 194CSection 194ISection 201Section 201(1)

…ces of the present case Director of IT M/s Barmer Lignite Mining Company Ltd. (International Tatution) vs Krupp Udhe GmbH (2010) 38 DTR (B) 251 (2013) 354 ITR 173 (Bom) followed Transmission Corporation of AP. Lad &Ors. 13. CIT (1999) 155 CTR (SC) 489: (1999) 239 ITR 587 (SC) relied on (Paras 17 & 18) The assessees contention that there was no liability to deduct tax at source spon payments made towards reimbursement of amounts to the C&F ages will have to be accepted The Tribunal, in its impugned order indeed appears to have misread the bills issued by JA Freighters and proceeded to incorrectly stale "34 Freight…

M/S Barmer Ligmite Mining Company Ltd., Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 156/JPR/2023[2014-15]Status: DisposedITAT Jaipur28 Jun 2023AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 133ASection 194CSection 194ISection 201Section 201(1)

…ces of the present case Director of IT M/s Barmer Lignite Mining Company Ltd. (International Tatution) vs Krupp Udhe GmbH (2010) 38 DTR (B) 251 (2013) 354 ITR 173 (Bom) followed Transmission Corporation of AP. Lad &Ors. 13. CIT (1999) 155 CTR (SC) 489: (1999) 239 ITR 587 (SC) relied on (Paras 17 & 18) The assessees contention that there was no liability to deduct tax at source spon payments made towards reimbursement of amounts to the C&F ages will have to be accepted The Tribunal, in its impugned order indeed appears to have misread the bills issued by JA Freighters and proceeded to incorrectly stale "34 Freight…

M/S Barmer Lignite Mining Company Ltd., Office No.2 & 3, 7Th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 155/JPR/2023[2013-14]Status: DisposedITAT Jaipur28 Jun 2023AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 133ASection 194CSection 194ISection 201Section 201(1)

…ces of the present case Director of IT M/s Barmer Lignite Mining Company Ltd. (International Tatution) vs Krupp Udhe GmbH (2010) 38 DTR (B) 251 (2013) 354 ITR 173 (Bom) followed Transmission Corporation of AP. Lad &Ors. 13. CIT (1999) 155 CTR (SC) 489: (1999) 239 ITR 587 (SC) relied on (Paras 17 & 18) The assessees contention that there was no liability to deduct tax at source spon payments made towards reimbursement of amounts to the C&F ages will have to be accepted The Tribunal, in its impugned order indeed appears to have misread the bills issued by JA Freighters and proceeded to incorrectly stale "34 Freight…

M/S Barmer Lignite Mining Company Ltd., Office No.2 & 3, 7Th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 154/JPR/2023[2012-13]Status: DisposedITAT Jaipur28 Jun 2023AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 133ASection 194CSection 194ISection 201Section 201(1)

…ces of the present case Director of IT M/s Barmer Lignite Mining Company Ltd. (International Tatution) vs Krupp Udhe GmbH (2010) 38 DTR (B) 251 (2013) 354 ITR 173 (Bom) followed Transmission Corporation of AP. Lad &Ors. 13. CIT (1999) 155 CTR (SC) 489: (1999) 239 ITR 587 (SC) relied on (Paras 17 & 18) The assessees contention that there was no liability to deduct tax at source spon payments made towards reimbursement of amounts to the C&F ages will have to be accepted The Tribunal, in its impugned order indeed appears to have misread the bills issued by JA Freighters and proceeded to incorrectly stale "34 Freight…

M/S Barmer Lignite Mining Company Ltd., Office No.2 & 3, 7Th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 153/JPR/2023[2011-12]Status: DisposedITAT Jaipur28 Jun 2023AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 133ASection 194CSection 194ISection 201Section 201(1)

…ces of the present case Director of IT M/s Barmer Lignite Mining Company Ltd. (International Tatution) vs Krupp Udhe GmbH (2010) 38 DTR (B) 251 (2013) 354 ITR 173 (Bom) followed Transmission Corporation of AP. Lad &Ors. 13. CIT (1999) 155 CTR (SC) 489: (1999) 239 ITR 587 (SC) relied on (Paras 17 & 18) The assessees contention that there was no liability to deduct tax at source spon payments made towards reimbursement of amounts to the C&F ages will have to be accepted The Tribunal, in its impugned order indeed appears to have misread the bills issued by JA Freighters and proceeded to incorrectly stale "34 Freight…

ACIT Circle-28(1), Delhi vs. Sam Overseas, New Delhi

In the result, the appeal of the Revenue is dismissed and the appeal of the assessee is allowed

ITA 169/DEL/2021[2011-12]Status: DisposedITAT Delhi22 Jun 2023AY 2011-12

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

For Appellant: Sr. Advocate

Section 195

…ssion paid outside India for procuring sales is not taxable in India and, therefore, the provisions of section 195 of the Act have no application. However, the Assessing Officer relying on the decision in the case of Transmission Corporation of India Vs. CIT [239 ITR 587 (SC)] and V. Acz. Pvt. Ltd. Vs. CIT [189 taxmann.com 232 (Del)] held the assessee was liable to deduct TDS on export commission paid to non-resident/outsiders and since the assessee did not deduct TDS as per provisions of section 195 of the Act the payment of export commission was disallowed by the Assessing Officer. 48. On appeal the ld. CIT (Ap…

Sam Overseas, New Delhi vs. ACIT Circle- 24(1), New Delhi

In the result, the appeal of the Revenue is dismissed and the appeal of the assessee is allowed

ITA 1695/DEL/2020[2011-12]Status: DisposedITAT Delhi22 Jun 2023AY 2011-12

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

For Appellant: Sr. Advocate

Section 195

…ssion paid outside India for procuring sales is not taxable in India and, therefore, the provisions of section 195 of the Act have no application. However, the Assessing Officer relying on the decision in the case of Transmission Corporation of India Vs. CIT [239 ITR 587 (SC)] and V. Acz. Pvt. Ltd. Vs. CIT [189 taxmann.com 232 (Del)] held the assessee was liable to deduct TDS on export commission paid to non-resident/outsiders and since the assessee did not deduct TDS as per provisions of section 195 of the Act the payment of export commission was disallowed by the Assessing Officer. 48. On appeal the ld. CIT (Ap…