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

ACIT Ltu 2, Chennai vs. Cholamandalam Ms General Insurance Company Limited, Chennai

ITA 950/CHNY/2018[2010-11]Status: DisposedITAT Chennai26 Aug 2022AY 2010-11

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

…eral Insurance Co.Ltd. Vs. DCIT (2019) 102 taxmann.com 292 (Mad). (ii) Hon’ble High Court of Andhra Pradesh in the case of CIT Vs. Superintending Engineer 152 ITR 753 (AP) (iii) Hon'ble Supreme Court in the case of Transmission Corporation of A.P Ltd. Vs. CIT 239 ITR 587 (SC). (iv) Hon'ble Supreme Court in the case of Kanchanganga Sea Foods Ltd. Vs. CIT (2010) 325 ITR 540(SC) ITA Nos. 40/Chny/2009, 1759 & 1676/Chny/2011, 1366/Chny/2013 & 949 to 951/Chny/2018 (v) Hon'ble Supreme Court in the case of PILCOM Vs.CIT (2010) 425 ITR 312 (SC) 11. We have heard both the parties, perused material available on record and…

ACIT Ltu 2, Chennai vs. Cholamandalam Ms General Insurance Company Limited, Chennai

ITA 949/CHNY/2018[2010-11]Status: DisposedITAT Chennai26 Aug 2022AY 2010-11

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

…eral Insurance Co.Ltd. Vs. DCIT (2019) 102 taxmann.com 292 (Mad). (ii) Hon’ble High Court of Andhra Pradesh in the case of CIT Vs. Superintending Engineer 152 ITR 753 (AP) (iii) Hon'ble Supreme Court in the case of Transmission Corporation of A.P Ltd. Vs. CIT 239 ITR 587 (SC). (iv) Hon'ble Supreme Court in the case of Kanchanganga Sea Foods Ltd. Vs. CIT (2010) 325 ITR 540(SC) ITA Nos. 40/Chny/2009, 1759 & 1676/Chny/2011, 1366/Chny/2013 & 949 to 951/Chny/2018 (v) Hon'ble Supreme Court in the case of PILCOM Vs.CIT (2010) 425 ITR 312 (SC) 11. We have heard both the parties, perused material available on record and…

M/S Cholamandalam Ms General Insusrance Company Limited, Chennai vs. DCIT, Parge Tax Payer Unit 2

ITA 784/CHNY/2018[2010-11]Status: DisposedITAT Chennai26 Aug 2022AY 2010-11

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

…eral Insurance Co.Ltd. Vs. DCIT (2019) 102 taxmann.com 292 (Mad). (ii) Hon’ble High Court of Andhra Pradesh in the case of CIT Vs. Superintending Engineer 152 ITR 753 (AP) (iii) Hon'ble Supreme Court in the case of Transmission Corporation of A.P Ltd. Vs. CIT 239 ITR 587 (SC). (iv) Hon'ble Supreme Court in the case of Kanchanganga Sea Foods Ltd. Vs. CIT (2010) 325 ITR 540(SC) ITA Nos. 40/Chny/2009, 1759 & 1676/Chny/2011, 1366/Chny/2013 & 949 to 951/Chny/2018 (v) Hon'ble Supreme Court in the case of PILCOM Vs.CIT (2010) 425 ITR 312 (SC) 11. We have heard both the parties, perused material available on record and…

M/S Cholamandalam Ms General Insusrance Company Limited, Chennai vs. DCIT, Parge Tax Payer Unit 2

ITA 783/CHNY/2018[2010-11]Status: DisposedITAT Chennai26 Aug 2022AY 2010-11

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

…eral Insurance Co.Ltd. Vs. DCIT (2019) 102 taxmann.com 292 (Mad). (ii) Hon’ble High Court of Andhra Pradesh in the case of CIT Vs. Superintending Engineer 152 ITR 753 (AP) (iii) Hon'ble Supreme Court in the case of Transmission Corporation of A.P Ltd. Vs. CIT 239 ITR 587 (SC). (iv) Hon'ble Supreme Court in the case of Kanchanganga Sea Foods Ltd. Vs. CIT (2010) 325 ITR 540(SC) ITA Nos. 40/Chny/2009, 1759 & 1676/Chny/2011, 1366/Chny/2013 & 949 to 951/Chny/2018 (v) Hon'ble Supreme Court in the case of PILCOM Vs.CIT (2010) 425 ITR 312 (SC) 11. We have heard both the parties, perused material available on record and…

M/S Cholamandalam Ms General Insusrance Company Limited, Chennai vs. DCIT, Parge Tax Payer Unit 2

ITA 782/CHNY/2018[2013-14]Status: DisposedITAT Chennai26 Aug 2022AY 2013-14

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

…eral Insurance Co.Ltd. Vs. DCIT (2019) 102 taxmann.com 292 (Mad). (ii) Hon’ble High Court of Andhra Pradesh in the case of CIT Vs. Superintending Engineer 152 ITR 753 (AP) (iii) Hon'ble Supreme Court in the case of Transmission Corporation of A.P Ltd. Vs. CIT 239 ITR 587 (SC). (iv) Hon'ble Supreme Court in the case of Kanchanganga Sea Foods Ltd. Vs. CIT (2010) 325 ITR 540(SC) ITA Nos. 40/Chny/2009, 1759 & 1676/Chny/2011, 1366/Chny/2013 & 949 to 951/Chny/2018 (v) Hon'ble Supreme Court in the case of PILCOM Vs.CIT (2010) 425 ITR 312 (SC) 11. We have heard both the parties, perused material available on record and…

ACIT, Chennai vs. United India Insurance Company, Chennai

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

ITA 696/CHNY/2014[2010-11]Status: DisposedITAT Chennai26 Aug 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

Section 195Section 195(1)Section 40Section 5(2)(b)

…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…

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

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

ITA 36/CHNY/2014[2009-10]Status: DisposedITAT Chennai26 Aug 2022AY 2009-10

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

Section 195Section 195(1)Section 40Section 5(2)(b)

…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…

Royal Sundaram Alliance Insurance Company Limited, Chennai vs. Addl. CIT, Chennai

In the result, appeal filed by the Revenue for the Assessment year

ITA 2310/CHNY/2014[2010-11]Status: DisposedITAT Chennai26 Aug 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 195Section 3Section 40Section 5

…lished in the earlier paragraphs discussed that the reinsurance premium ceded outside India to NRs by the assessee are chargeable to tax under sec.195 of the act. The Apex Court of the country, in the case of Transmission Corporation of Andhra Pradesh Vs CIT (239 ITR 587) has held that a person making a payment to a non- resident is duty bound under section 195(2) to file an application to the Income-tax Authority, if the payment is not chargeable to tax or a smaller amount is chargeable to tax. If no such application has been :-11-: ITA. No:1356 /Chny/2013, 1626, 1628, 1629, 1630 & 1666/Chny/2011 & 2310/Chny/20…

Cholamandalam Ms General Insurance Company Limited, Chennai vs. DCIT, Chennai

ITA 2276/CHNY/2014[2009-10]Status: DisposedITAT Chennai26 Aug 2022AY 2009-10

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

…eral Insurance Co.Ltd. Vs. DCIT (2019) 102 taxmann.com 292 (Mad). (ii) Hon’ble High Court of Andhra Pradesh in the case of CIT Vs. Superintending Engineer 152 ITR 753 (AP) (iii) Hon'ble Supreme Court in the case of Transmission Corporation of A.P Ltd. Vs. CIT 239 ITR 587 (SC). (iv) Hon'ble Supreme Court in the case of Kanchanganga Sea Foods Ltd. Vs. CIT (2010) 325 ITR 540(SC) ITA Nos. 40/Chny/2009, 1759 & 1676/Chny/2011, 1366/Chny/2013 & 949 to 951/Chny/2018 (v) Hon'ble Supreme Court in the case of PILCOM Vs.CIT (2010) 425 ITR 312 (SC) 11. We have heard both the parties, perused material available on record and…

DCIT, Chennai vs. Cholamandalam Ms General Insurance Company Ltd., Chennai

ITA 1366/CHNY/2013[2008-2009]Status: DisposedITAT Chennai26 Aug 2022AY 2008-2009

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

…eral Insurance Co.Ltd. Vs. DCIT (2019) 102 taxmann.com 292 (Mad). (ii) Hon’ble High Court of Andhra Pradesh in the case of CIT Vs. Superintending Engineer 152 ITR 753 (AP) (iii) Hon'ble Supreme Court in the case of Transmission Corporation of A.P Ltd. Vs. CIT 239 ITR 587 (SC). (iv) Hon'ble Supreme Court in the case of Kanchanganga Sea Foods Ltd. Vs. CIT (2010) 325 ITR 540(SC) ITA Nos. 40/Chny/2009, 1759 & 1676/Chny/2011, 1366/Chny/2013 & 949 to 951/Chny/2018 (v) Hon'ble Supreme Court in the case of PILCOM Vs.CIT (2010) 425 ITR 312 (SC) 11. We have heard both the parties, perused material available on record and…

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

In the result, appeal filed by the Revenue for the Assessment year

ITA 1356/CHNY/2013[2009-10]Status: DisposedITAT Chennai26 Aug 2022AY 2009-10

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 195Section 3Section 40Section 5

…lished in the earlier paragraphs discussed that the reinsurance premium ceded outside India to NRs by the assessee are chargeable to tax under sec.195 of the act. The Apex Court of the country, in the case of Transmission Corporation of Andhra Pradesh Vs CIT (239 ITR 587) has held that a person making a payment to a non- resident is duty bound under section 195(2) to file an application to the Income-tax Authority, if the payment is not chargeable to tax or a smaller amount is chargeable to tax. If no such application has been :-11-: ITA. No:1356 /Chny/2013, 1626, 1628, 1629, 1630 & 1666/Chny/2011 & 2310/Chny/20…

Cholamandalam Ms General Insurance Company Ltd., Chennai vs. DCIT, Chennai

ITA 1350/CHNY/2013[2008-09]Status: DisposedITAT Chennai26 Aug 2022AY 2008-09

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

…eral Insurance Co.Ltd. Vs. DCIT (2019) 102 taxmann.com 292 (Mad). (ii) Hon’ble High Court of Andhra Pradesh in the case of CIT Vs. Superintending Engineer 152 ITR 753 (AP) (iii) Hon'ble Supreme Court in the case of Transmission Corporation of A.P Ltd. Vs. CIT 239 ITR 587 (SC). (iv) Hon'ble Supreme Court in the case of Kanchanganga Sea Foods Ltd. Vs. CIT (2010) 325 ITR 540(SC) ITA Nos. 40/Chny/2009, 1759 & 1676/Chny/2011, 1366/Chny/2013 & 949 to 951/Chny/2018 (v) Hon'ble Supreme Court in the case of PILCOM Vs.CIT (2010) 425 ITR 312 (SC) 11. We have heard both the parties, perused material available on record and…

DCIT, Chennai vs. M/S. Cholamandalam Ms General Insurance Co. Ltd., Chennai

ITA 1759/CHNY/2011[2006-07]Status: DisposedITAT Chennai26 Aug 2022AY 2006-07

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

…eral Insurance Co.Ltd. Vs. DCIT (2019) 102 taxmann.com 292 (Mad). (ii) Hon’ble High Court of Andhra Pradesh in the case of CIT Vs. Superintending Engineer 152 ITR 753 (AP) (iii) Hon'ble Supreme Court in the case of Transmission Corporation of A.P Ltd. Vs. CIT 239 ITR 587 (SC). (iv) Hon'ble Supreme Court in the case of Kanchanganga Sea Foods Ltd. Vs. CIT (2010) 325 ITR 540(SC) ITA Nos. 40/Chny/2009, 1759 & 1676/Chny/2011, 1366/Chny/2013 & 949 to 951/Chny/2018 (v) Hon'ble Supreme Court in the case of PILCOM Vs.CIT (2010) 425 ITR 312 (SC) 11. We have heard both the parties, perused material available on record and…

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

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

ITA 1693/CHNY/2011[2008-09]Status: DisposedITAT Chennai26 Aug 2022AY 2008-09

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

Section 195Section 195(1)Section 40Section 5(2)(b)

…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…

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

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

ITA 1691/CHNY/2011[2006-07]Status: DisposedITAT Chennai26 Aug 2022AY 2006-07

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

Section 195Section 195(1)Section 40Section 5(2)(b)

…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…

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

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

ITA 1689/CHNY/2011[2005-06]Status: DisposedITAT Chennai26 Aug 2022AY 2005-06

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

Section 195Section 195(1)Section 40Section 5(2)(b)

…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…

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

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

ITA 1688/CHNY/2011[2004-05]Status: DisposedITAT Chennai26 Aug 2022AY 2004-05

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

Section 195Section 195(1)Section 40Section 5(2)(b)

…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…

DCIT, Chennai vs. M/S. Cholamandalam Ms General Insurance Co. Ltd., Chennai

ITA 1676/CHNY/2011[2007-08]Status: DisposedITAT Chennai26 Aug 2022AY 2007-08

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

…eral Insurance Co.Ltd. Vs. DCIT (2019) 102 taxmann.com 292 (Mad). (ii) Hon’ble High Court of Andhra Pradesh in the case of CIT Vs. Superintending Engineer 152 ITR 753 (AP) (iii) Hon'ble Supreme Court in the case of Transmission Corporation of A.P Ltd. Vs. CIT 239 ITR 587 (SC). (iv) Hon'ble Supreme Court in the case of Kanchanganga Sea Foods Ltd. Vs. CIT (2010) 325 ITR 540(SC) ITA Nos. 40/Chny/2009, 1759 & 1676/Chny/2011, 1366/Chny/2013 & 949 to 951/Chny/2018 (v) Hon'ble Supreme Court in the case of PILCOM Vs.CIT (2010) 425 ITR 312 (SC) 11. We have heard both the parties, perused material available on record and…

Springer Verlag Gmbh, New Delhi vs. DCIT, Circle- 3(1)(2), International Taxation, New Delhi

In the result, the appeals of the assessee are disposed of as

ITA 434/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Aug 2022AY 2014-15

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 9(1)(vi)

…application under s. 195 of IT Act. It is settled law that any order passed under s. 195 is tentative and the rights of the payee or recipient are not thereby adversely affected [vide TransmissionCorporation of AP Ltd. vs. CIT (1999) 155 CTR (SC) 489 : (1999) 239 ITR 587 (SC)]. To what extent and at what rate the tax deduction has to be made by the applicant will be determined by the appropriate authority expeditiously in the light of the principles laid down and observations made in this ruling.” 14. Similar view was taken by the co-ordinate bench at Mumbai in the case of Endemol South Africa [Proprietary] Ltd…

Springer Verlag Gmbh, New Delhi vs. ACIT, Circle- 3(1)(2), International Taxation, New Delhi

In the result, the appeals of the assessee are disposed of as

ITA 3826/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Aug 2022AY 2015-16

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 9(1)(vi)

…application under s. 195 of IT Act. It is settled law that any order passed under s. 195 is tentative and the rights of the payee or recipient are not thereby adversely affected [vide TransmissionCorporation of AP Ltd. vs. CIT (1999) 155 CTR (SC) 489 : (1999) 239 ITR 587 (SC)]. To what extent and at what rate the tax deduction has to be made by the applicant will be determined by the appropriate authority expeditiously in the light of the principles laid down and observations made in this ruling.” 14. Similar view was taken by the co-ordinate bench at Mumbai in the case of Endemol South Africa [Proprietary] Ltd…