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

DCIT Central Circle-31, New Delhi vs. Cheslind Textiles Ltd., Rajasthan

In the result, the appeal of the Revenue is dismissed

ITA 5929/DEL/2019[2012-13]Status: DisposedITAT Delhi01 Jun 2022AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharmaita No. 5929/Del/2019 : Asstt. Year : 2012-13 Dcit, Vs Cheslind Textiles Ltd., Central Circle-31, Kharigram, P.B. No. 28, Post New Delhi-110055 Office-Gulabpura, Distt. Bhilwara, Rajasthan-311021 (Appellant) (Respondent) Pan No. Aabcc2435K Assessee By : Sh. S. S. Nagar, Ca Revenue By : Ms. Shashi Kajle, Sr. Dr Date Of Hearing: 02.05.2022 Date Of Pronouncement: 01.06.2022

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Ms. Shashi Kajle, Sr. DR
Section 40Section 9(1)(vi)

…Act, in respect of payment made to non-resident, on import of software. The judgment of the Karnataka High Court is largely based on the judgment of Supreme Court in the case of Transmission Corporation of AP Ltd. & Anr. vs. CIT (1999) 155 CTR (SC) 489 (1999) 239 ITR 587 (SC). However, the Karnataka High Court not followed the subsequent binding judgment of the Supreme Court in the case of Vijay Ship Breaking Corpn. & Ors vs CIT (2008) 219 CTR (SC) 639 : (2008) 14 DTR (SC) 74 : (2009) 314 ITR 309 (SC) wherein the apex Court has categorically held that the resident is not required to deduct TDS under s. 195(1) of…

M/S Shree Balaji Concepts, Margao vs. Income Tax Officer (International Txation), Ward -1, Panaji

The appeal of the assessee is allowed in the terms indicated as above

ITA 73/PAN/2018[2012-13]Status: DisposedITAT Panaji13 May 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 73/Pan/2018 Assessment Year: 2012-13

For Appellant: Shri M. R. Hegde, CA &For Respondent: Smt. Rijula Uniyal, Sr. DR
Section 156Section 191Section 195Section 201Section 201(1)Section 205

…of all these peripheral factor and their bearing in ultimate decision making process will be considered by us in later part of the order. 126 Respectfully following the judgment of Hon’ble SC in the matter of Transmission Corporation of AP Ltd. v. CIT [1999] 239 ITR 587, orders of the coordinate benches in the matter of Vodafone South Ltd. [2015] 53 taxmann.com 441 (Bangalore - Trib.) and also for the reasons mentioned herein above ground 13 of the appeals is dismissed.” 14 Shree Balaji Concepts v. ITO “5C. FINDINGS I have carefully considered the contentions of the Assessing officer and also gone through the…

ITO (Intl. Taxation), New Delhi vs. M/S Asian Hotels North Ltd., Delhi

In the result, the appeal of the Revenue is dismissed

ITA 210/DEL/2016[2013-14]Status: DisposedITAT Delhi15 Mar 2022AY 2013-14

Bench: N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2013-14

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri N.C. Swain, CIT-DR
Section 115ASection 195Section 195(2)Section 9(1)(vi)

…by the assessee in respect of the income of the payee which is not chargeable to tax under the provisions of the Act. In support, reliance is placed on the judgements of the Hon’ble Supreme Court in Transmission Corporation of A.P. Ltd. & Anr. vs. CIT (1999) 239 ITR 587 (SC) and GE India Technology Cen. (P) Ltd. vs. CIT Civil Appeal Nos. 7541-7542 of 2010. ITO vs Asian Hotels North Ltd. 21 13. The Ld. AR also raised an alternate argument that the payment for chain marketing services has been made to HSCL as reimbursement of the proportionate expenses incurred by HSCL on cost to cost basis and there was no elemen…

M/S Ub International Trading Ltd., Bangalore vs. ITO, Bangalore

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

ITA 1246/BANG/2016[2010-11]Status: DisposedITAT Bangalore10 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 194CSection 201(1)Section 204Section 40

…t was held that deduction of tax is not warranted on reimbursement of expenses which are separately billed, the CIT(Appeals) observed that this decision of ITAT was passed after considering the decision in the case of Transmission Corporation of A.P. Ltd (SC) 239 ITR 587 and Van Oord ACZ India (p)Ltd 112 ITD 79. Further, it is a settled issue that TDS provisions apply to grow some paid to the contractor and not the sum paid bill wise, thus TDS has to be made on the gross amount of the bill if the payment is made on account of a contractual obligation. The same has been clarified in question number 30 circular num…

DCIT, Chennai vs. Malladi Drugs & Pharmaceuticals Ltd., Chennai

In the result, appeal filed by the Revenue in ITA Nos

ITA 882/CHNY/2017[2004-05]Status: DisposedITAT Chennai22 Dec 2021AY 2004-05

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. AR.V. Sreenivasan, Addl. CIT
Section 28Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner of Income Malladi Drugs & Tax, v. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [PAN:AAACM 5031A] आयकर अपील सं./ITA Nos:…

DCIT, Chennai vs. Malladi Drugs & Pharmaceuticals Ltd., Chennai

In the result, appeal filed by the Revenue in ITA Nos

ITA 881/CHNY/2017[2003-04]Status: DisposedITAT Chennai22 Dec 2021AY 2003-04

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. AR.V. Sreenivasan, Addl. CIT
Section 28Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner of Income Malladi Drugs & Tax, v. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [PAN:AAACM 5031A] आयकर अपील सं./ITA Nos:…

DCIT, Chennai vs. Malladi Drugs & Pharmaceuticals Ltd., Chennai

In the result, appeal filed by the Revenue in ITA Nos

ITA 880/CHNY/2017[2002-03]Status: DisposedITAT Chennai22 Dec 2021AY 2002-03

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. AR.V. Sreenivasan, Addl. CIT
Section 28Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner of Income Malladi Drugs & Tax, v. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [PAN:AAACM 5031A] आयकर अपील सं./ITA Nos:…

DCIT, Chennai vs. Malladi Drugs & Pharmaceuticals Ltd., Chennai

In the result, appeal filed by the Revenue in ITA Nos

ITA 879/CHNY/2017[2001-02]Status: DisposedITAT Chennai22 Dec 2021AY 2001-02

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. AR.V. Sreenivasan, Addl. CIT
Section 28Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner of Income Malladi Drugs & Tax, v. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [PAN:AAACM 5031A] आयकर अपील सं./ITA Nos:…

Malladi Drugs and Pharmaceuticals Limited, Chennai vs. DCIT, Chennai

In the result, appeal filed by the Revenue in ITA Nos

ITA 1259/CHNY/2017[2012-13]Status: DisposedITAT Chennai22 Dec 2021AY 2012-13

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. AR.V. Sreenivasan, Addl. CIT
Section 28Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner of Income Malladi Drugs & Tax, v. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [PAN:AAACM 5031A] आयकर अपील सं./ITA Nos:…

Malladi Drugs and Pharmaceuticals Limited, Chennai vs. DCIT, Chennai

In the result, appeal filed by the Revenue in ITA Nos

ITA 1258/CHNY/2017[2011-12]Status: DisposedITAT Chennai22 Dec 2021AY 2011-12

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. AR.V. Sreenivasan, Addl. CIT
Section 28Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner of Income Malladi Drugs & Tax, v. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [PAN:AAACM 5031A] आयकर अपील सं./ITA Nos:…

Malladi Drugs and Pharmaceuticals Limited, Chennai vs. DCIT, Chennai

In the result, appeal filed by the Revenue in ITA Nos

ITA 1257/CHNY/2017[2010-11]Status: DisposedITAT Chennai22 Dec 2021AY 2010-11

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. AR.V. Sreenivasan, Addl. CIT
Section 28Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner of Income Malladi Drugs & Tax, v. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [PAN:AAACM 5031A] आयकर अपील सं./ITA Nos:…

DCIT, Chennai vs. Malladi Drugs & Pharmaceuticals Ltd., Chennai

In the result, appeal filed by the Revenue in ITA Nos

ITA 1256/CHNY/2017[2012-13]Status: DisposedITAT Chennai22 Dec 2021AY 2012-13

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. AR.V. Sreenivasan, Addl. CIT
Section 28Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner of Income Malladi Drugs & Tax, v. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [PAN:AAACM 5031A] आयकर अपील सं./ITA Nos:…

DCIT, Chennai vs. Malladi Drugs & Pharmaceuticals Ltd., Chennai

In the result, appeal filed by the Revenue in ITA Nos

ITA 1255/CHNY/2017[2011-12]Status: DisposedITAT Chennai22 Dec 2021AY 2011-12

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. AR.V. Sreenivasan, Addl. CIT
Section 28Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner of Income Malladi Drugs & Tax, v. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [PAN:AAACM 5031A] आयकर अपील सं./ITA Nos:…

DCIT, Chennai vs. Malladi Drugs & Pharmaceuticals Ltd., Chennai

In the result, appeal filed by the Revenue in ITA Nos

ITA 1254/CHNY/2017[2010-11]Status: DisposedITAT Chennai22 Dec 2021AY 2010-11

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. AR.V. Sreenivasan, Addl. CIT
Section 28Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner of Income Malladi Drugs & Tax, v. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [PAN:AAACM 5031A] आयकर अपील सं./ITA Nos:…

M/S Tecnotree Convergence Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

In the result, all the appeals of the assessee are allowed

ITA 3158/BANG/2018[2015-16]Status: DisposedITAT Bangalore15 Dec 2021AY 2015-16

Bench: Shri B.R.Baskaran, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Srinath Sadanala, Addl.CIT-DR
Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri B.R.Baskaran, AM & Smt.Beena Pillai, JM ITA No.3156/Bang/2018 : Asst.Year 2012-2013 ITA No.3157/Bang/2018 : Asst.Year 2014-2015 ITA No.3158/Bang/2018 : Asst.Year 2015-2016 M/s.Tecnotree Convergence The Deputy Commissioner of Private Limited, No.65/2, Income-tax, Circle 7(1)(1) v. B Block, 1st Floor, TRIDIB, Bangalore. Bagmane Tech Park, C.V.Raman Nagar Bangalore – 560 093. PAN : AAACL7345L. (Appellant) (Respondent) Appellant by : Sri.K.R.Vasudevan, Advocate Respondent by : Sri.Srinath Sadanala, Addl.CIT-DR Date of Pronouncement :…

M/S. Tecnotree Convergence Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

In the result, all the appeals of the assessee are allowed

ITA 3157/BANG/2018[2014-15]Status: DisposedITAT Bangalore15 Dec 2021AY 2014-15

Bench: Shri B.R.Baskaran, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Srinath Sadanala, Addl.CIT-DR
Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri B.R.Baskaran, AM & Smt.Beena Pillai, JM ITA No.3156/Bang/2018 : Asst.Year 2012-2013 ITA No.3157/Bang/2018 : Asst.Year 2014-2015 ITA No.3158/Bang/2018 : Asst.Year 2015-2016 M/s.Tecnotree Convergence The Deputy Commissioner of Private Limited, No.65/2, Income-tax, Circle 7(1)(1) v. B Block, 1st Floor, TRIDIB, Bangalore. Bagmane Tech Park, C.V.Raman Nagar Bangalore – 560 093. PAN : AAACL7345L. (Appellant) (Respondent) Appellant by : Sri.K.R.Vasudevan, Advocate Respondent by : Sri.Srinath Sadanala, Addl.CIT-DR Date of Pronouncement :…

M/S. Tecnotree Convergence Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

In the result, all the appeals of the assessee are allowed

ITA 3156/BANG/2018[2012-13]Status: DisposedITAT Bangalore15 Dec 2021AY 2012-13

Bench: Shri B.R.Baskaran, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Srinath Sadanala, Addl.CIT-DR
Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri B.R.Baskaran, AM & Smt.Beena Pillai, JM ITA No.3156/Bang/2018 : Asst.Year 2012-2013 ITA No.3157/Bang/2018 : Asst.Year 2014-2015 ITA No.3158/Bang/2018 : Asst.Year 2015-2016 M/s.Tecnotree Convergence The Deputy Commissioner of Private Limited, No.65/2, Income-tax, Circle 7(1)(1) v. B Block, 1st Floor, TRIDIB, Bangalore. Bagmane Tech Park, C.V.Raman Nagar Bangalore – 560 093. PAN : AAACL7345L. (Appellant) (Respondent) Appellant by : Sri.K.R.Vasudevan, Advocate Respondent by : Sri.Srinath Sadanala, Addl.CIT-DR Date of Pronouncement :…

Ajay Arora, Kanpur vs. Addl. CIT, Kanpur

In the result, the assessee’s appeal is allowed

ITA 90/LKW/2017[2011-12]Status: DisposedITAT Lucknow25 Nov 2021AY 2011-12

Bench: Shri Sanjay Arora

Section 143(3)Section 40Section 9(1)(vii)

…incurred by OD towards rendering those services inasmuch as the same only would yield the income component of the receipt, on which tax is chargeable, and was accordingly liable to be deducted. The decision in Transmission Corporation of AP Ltd. v. CIT [1999] 239 ITR 587 (SC) may be relevant in this regard. The provisions of DTAA (between India and UK) may also need to be visited, even as noted earlier.It would be open for the Revenue in the set aside proceedings todemonstrate a ‘business connection’ of OD in India, which, while obviating the need for the income deemed to accrue or arise being ‘technical services…

Prahari Agency Private Limited, Chennai vs. ITO Corporate Ward 5 (2), Chennai

In the result, the appeal filed by the assessee is dismissed

ITA 1701/CHNY/2018[2013-14]Status: DisposedITAT Chennai20 Oct 2021AY 2013-14

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita No.: 1701/Chny/2018 िनधा"रण वष" / Assessment Year: 2013-14 Prahari Agency Private Limited, Income Tax Officer, 24 Landons Road, V. Croporate Ward 5(2), Kilpauk, Chennai – 600 034. Chennai -600 010. [Pan: Aabcp 7862K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Arjunraj, Ca For S. Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Shri. G. Johnson, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 22.09.2021 घोषणा क" तार"ख/Date Of Pronouncement : 20.10.2021

For Appellant: Shri. Arjunraj, CAFor Respondent: Shri. G. Johnson, Addl. CIT
Section 194CSection 36Section 40

…in Section 40(a)(ia) and on such amounts Section 40(a)(ia) should not have been applied. F. The appellant for the purpose of claiming non deduction of TDS relies on the decision of Supreme Court in the case of Transmission Corporation of AP Ltd. v CIT [1999] 239 ITR 587. :-3-: ITA. No: 1701/Chny/2018 G. The appellant for the purpose of not being treated as 6assesssee in default9 relies on decision of the Supreme Court in the case of Hindustan Cola Beverages Pvt Ltd. v CIT 293 ITR 226. H. DISALLOWANCE u/s 36 (1) (ib) -The Assessing Officer failed to examine the Bank Statements of the appellant for the Month of A…

M/S Unbxd Software Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

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

ITA 2535/BANG/2018[2015-16]Status: DisposedITAT Bangalore30 Sept 2021AY 2015-16

Bench: Shri B.R Baskaran & Smt. Beena Pillaiassessment Year : 2015-16

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Smt. Supriya Rao, JCIT (DR)
Section 142(1)Section 143(2)Section 253Section 40

…Act taxes are required to be withheld only if the payments made to the non-resident is chargeable to tax in India. In support he placed reliance on the decision of Hon’ble Supreme Court in case of Transmission Corporation of APA Ltd. & Anr. vs CIT reported in 239 ITR 587. Page 7 of 12 2.8 He also placed reliance on decision of Hon’ble Delhi High Court in case of Asia Satellite Telecommunications Co. Ltd. vs DDIT (2011) 332 ITR 340 wherein it was held that; “Use of equipment means in the context of section 9(1)(vi) to have control, domain and possession over statement. Use of facility cannot be equated with use of…