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“Section 195(6)”

Section References (mined)Section 195Section 195(6)13 judgments

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, TIRUNELVELI, TIRUNELVELI vs. M/S.LOYAL TEXTILE MILLS LIMITED, KOVILPATTI

In the result, both appeals filed by the Revenue are dismissed

ITA 193/CHNY/2025[2018-19]Status: DisposedITAT Chennai30 Oct 2025AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.192/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.193/Chny/2025, A.Y.: 2018-19 V. Deputy Commissioner Of Income M/S.Loyal Textile Mills Tax, Limited, Circle-1, New No.21, Old No.4, Tirunelveli. Mill Street, Kovilpatti, Tamil Nadu-628 501. [Pan: Aaacl2632C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Bhupendran, Advocate. : प्रत्यर्थी की ओर से /Respondent By Mr.Krishna Murthy At, Jcit सुनवाईकीतारीख/Date Of Hearing : 22.10.2025 घोषणाकीतारीख /Date Of Pronouncement : 30.10.2025

Section 115JSection 143(3)Section 40Section 801ASection 80ISection 92CSection 92F

complied with the procedural Page 5 of 6 ITA Nos.192 & 193 /Chny/2025 (AY-2017-18 & 2018-19) M/s.Loyal Textile Mills Limited. requirement under section 195(6) by filing Form-15CA and Form-15CB. As rightly held by the ld.CIT(A), non-deduction of tax in such circumstances does not attract

DEPUTY COMMISSIONER OF INCOME TAX, TIRUNELVELI vs. M/S.LOYAL TEXTILE MILLS LIMITED, KOVILPATTI

In the result, both appeals filed by the Revenue are dismissed

ITA 192/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Oct 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.192/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.193/Chny/2025, A.Y.: 2018-19 V. Deputy Commissioner Of Income M/S.Loyal Textile Mills Tax, Limited, Circle-1, New No.21, Old No.4, Tirunelveli. Mill Street, Kovilpatti, Tamil Nadu-628 501. [Pan: Aaacl2632C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Bhupendran, Advocate. : प्रत्यर्थी की ओर से /Respondent By Mr.Krishna Murthy At, Jcit सुनवाईकीतारीख/Date Of Hearing : 22.10.2025 घोषणाकीतारीख /Date Of Pronouncement : 30.10.2025

Section 115JSection 143(3)Section 40Section 801ASection 80ISection 92CSection 92F

complied with the procedural Page 5 of 6 ITA Nos.192 & 193 /Chny/2025 (AY-2017-18 & 2018-19) M/s.Loyal Textile Mills Limited. requirement under section 195(6) by filing Form-15CA and Form-15CB. As rightly held by the ld.CIT(A), non-deduction of tax in such circumstances does not attract

ACIT , SPL. RANGE-9, NEW DELHI vs. TIMEX GROUP INDIA LTD., NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 7598/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Sept 2025AY 2013-14

Bench: Shri Vimal Kumar\Nand\Nshri Brajesh Kumar Singh\Nita No.7526/Del/2019\N[Assessment Year: 2013-14]\N\Nm/S Timex Group India Ltd.\N106-107, Ambadeep Building,\Nkasturba Gandhi Marg,\Nnew Delhi-110001\Npan-Aaact0773C\Nassessee\Nvs\Nadditional Commissioner Of Income\Ntax, Special Range-9,\Nnew Delhi-110002\Nrevenue\Nita No.7598/Del/2019\N[Assessment Year: 2013-14]\N\Nadditional Commissioner Of\Nincome Tax, Special Range-9,\Nnew Delhi-110002\Nm/S Timex Group India Ltd.\N106-107, Ambadeep Building,\Nvs Kasturba Gandhi Marg,\Nnew Delhi-110001\Npan-Aaact0773C\Nrevenue\Nassessee\Nassessee By\Nshri Tushar Jarwal, Adv.\Nshri Aayush Nagpal, Adv. &\Nshri Vikrant Maheshwari, Adv.\Nrevenue By\Nshri Rohit Garg, Cit-Dr\Ndate Of Hearing\N01.07.2025\Ndate Of Pronouncement\N26.09.2025\Norder\Nper Brajesh Kumar Singh, Am,\Nthese Are Cross Appeals Filed By The Assessee As Well As By\Nthe Revenue, Against The Order Of The Ld. Commissioner Of\Nincome Tax (Appeals)-44, New Delhi, Dated 28.06.2019 Arising\Nfrom The Assessment Order Dated 07.02.2017 Passed Under\Nsection 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred\Nto As 'The Act') Relating To Assessment Year 2013-14.\N1.

Section 143(3)Section 40Section 92Section 92BSection 92C

force, make payment of\nsuch interest or other sum without deducting tax thereon under sub-\nsection (1).\"\nAlso quote herein below section 195(6) as inserted by the Finance\nAct, 2008, with effect from April 1, 2008.\n\"195.(6) The person referred to in sub-section (1) shall furnish

TIMEX GROUP INDIA LTD.,NEW DELHI vs. ADDI. CIT SPL.RANGE-9, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 7526/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Sept 2025AY 2013-14

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh[Assessment Year: 2013-14] M/S Timex Group India Ltd. Additional Commissioner Of Income 106-107, Ambadeep Building, Tax, Special Range-9, Kasturba Gandhi Marg, Vs New Delhi-110002 New Delhi-110001 Pan-Aaact0773C Assessee Revenue [Assessment Year: 2013-14] Additional Commissioner Of M/S Timex Group India Ltd. Income Tax, Special Range-9, 106-107, Ambadeep Building, New Delhi-110002 Vs Kasturba Gandhi Marg, New Delhi-110001 Pan-Aaact0773C Revenue Assessee Assessee By Shri Tushar Jarwal, Adv. Shri Aayush Nagpal, Adv. & Shri Vikrant Maheshwari, Adv. Revenue By Shri Rohit Garg, Cit-Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 26.09.2025

Section 143(3)Section 40Section 92Section 92BSection 92C

force, make payment of such interest or other sum without deducting tax thereon under sub- section (1)." Also quote herein below section 195(6) as inserted by the Finance Act, 2008, with effect from April 1, 2008. "195.(6) The person referred to in sub-section (1) shall furnish

GOPAL CHANDAK,SURAT vs. ACIT, CIRCLE 1(2), SURAT

In the result, the appeal of the assessee is allowed

ITA 904/SRT/2024[2016-17]Status: DisposedITAT Surat27 May 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Bijayananda Pruseth.

For Appellant: Shri Mehul Shah, ARFor Respondent: Shri Mukesh Jain, Sr. DR
Section 195Section 195(6)Section 250Section 271Section 6

Form No. 15CA in respect of all remittances made after the date 01.06.2015. 5. It is to be noted that the provisions of section 195(6) of the income Tax Act got amended by the Finance Act 2015 w.e.f. it 01.06.2015. Before this amendment, the assessee was not required ... Gopal Chandak vs. ACIT Asst.Year –2016-17 - 3– section 195 of the Act has been amended w.e.f 01.06.2015. The said amended section 195(6) of the Act states as under: “…195(6) The person responsible for paying to a non-resident, not being a company, or to a foreign company

DEPUTY COMMISSIONER OF INCOME TAX, JABALPUR vs. ORIENT PAPER MILLS PROP. M/S ORIENT PAPERS &,

In the result, both the appeals filed by the Revenue are dismissed

ITA 35/JAB/2014[2009-10]Status: DisposedITAT Jabalpur20 Sept 2023AY 2009-10

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 195Section 201Section 201(1)

what portion of the income chargeable to tax in India. He further noted that the assessee has not followed the procedure provided under section 195(6) of the Act brought by the amended provisions with effect from 01/04/2008. The Assessing Officer accordingly raised liability

DEPUTY COMMISSIONER OF INCOME TAX, JABALPUR vs. ORIENT PAPER MILLS PROP. M/S ORIENT PAPERS &,

In the result, both the appeals filed by the Revenue are dismissed

ITA 34/JAB/2014[2008-09]Status: DisposedITAT Jabalpur20 Sept 2023AY 2008-09

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 195Section 201Section 201(1)

what portion of the income chargeable to tax in India. He further noted that the assessee has not followed the procedure provided under section 195(6) of the Act brought by the amended provisions with effect from 01/04/2008. The Assessing Officer accordingly raised liability

SHRIRANG SALES CORPORATION,SURT vs. ASSISTANT COMMISSIONER OF INCOME TAX - 1(2), SURAT

In the result, appeal of the Revenue is dismissed

ITA 147/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jul 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.147/Srt/2023 Assessment Year: (2016-17) (Physical Hearing) Shrirang Sales Corporation, Vs. Assistant Commissioner Of Plot 866, G.I. D.C. Sachin, Sachin Income-Tax, Circle - 1(2), Surat, Road No.85, Chorasi, Aaykar Bhavan, Majura Gate, Surat– 394230 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs8216Q (Appellant) (Respondent) Appellant By Shri Ketan Jagirdar, Ca Respondent By Ms. Jayshree Thakur, Sr. Dr Date Of Hearing 20/07/2023 Date Of Pronouncement 28/07/2023

Section 143(3)Section 195Section 195(6)Section 271Section 271ISection 274

necessary certificate i.e. Form No.15CA in respect of the all remittance made before the Assessing officer during the scrutiny proceedings. As per section 195(6) of the Act, any person responsible for paying any sum to a non- ITA No.147/SRT/2023/AY.2016-17 Shrirang Sales Corporation resident or to a foreign company, whether ... rough diamonds are imported and payments are made through foreign outward remittance in foreign currency. The assessing officer held that the provision of section 195(6) was amended by Finance Act, 2015 which came w.e.f. 01.06.2015 and as per the amended provision the assessee had to provide the Form 15CA

ACIT, CIRCLE-3(2), SURAT vs. M/S. VINAY DIAMONDS, SURAT

In the result, appeal of the Revenue is dismissed

ITA 103/SRT/2020[2016-17]Status: DisposedITAT Surat26 Jun 2023AY 2016-17

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.103/Srt/2020 (िनधा"रणवष" / Assessment Year: (2016-17) (Physical Court Hearing) Assistant Commissioner Of Income M/S Vinay Diamonds 201 To 205, 2Nd Floor, Avad Building, Tax, Circle-3(2), Surat, Room Vs. Opp. Mehta Petrol Pump, Katargam, No.410, Aaykar Bhavan, Majura Surat-395004 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajfv 5089 M (अपीलाथ" /Appellant) (""थ"/Respondent)

For Appellant: Shri Vinod Kumar– Sr. DRFor Respondent: Shri Sapnesh R. Sheth, CA
Section 195(6)Section 271

rough diamonds are imported and payments are made through foreign outward remittance in foreign currency. The assessing officer observed that the provision of section 195(6) was amended by Finance Act 2015 and came w.e.f. 01.06.2015 and as per the amended provision the assessee had to provide the Form 15CA ... foreign remittance, out of which 10 transactions were made between the period 01-04-2015 to 31-05-2015, where provisions of section 195(6) of the Act, were not in force. The assessing officer held that section 195(6) of the Act, lays down that any person responsible

AKSHAR GEMS,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIR.3(2), SURAT

In the result, appeal filed by the assessee is allowed

ITA 24/SRT/2022[2016-17]Status: DisposedITAT Surat30 Jan 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.24/Srt/2022 "नधा"रण वष"/Assessment Year: (2016-17) (Virtual Court Hearing) Akshar Gems, Assistant Commissioner Of 3Rd Floor, Shreeji Diamond Apartment, Vs. Income-Tax, Circle-3(2), Nandu Doshi Ni Wadi, Vastadevdi Road, Aaykar Bhavan Nr.Majura Katargam, Surat – 395004 Gate, Opp. New Civil Hospital, Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aarfa3697A Assessee By Shri Mehul Shah, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 27/12/2022 Date Of Pronouncement 30/01/2023

Section 195Section 195(6)Section 271Section 274

imported and hence there was no liability to deduct TDS as per the provisions of the Act. It is worthwhile to mention that Section 195(6) has been amended during the year under consideration i.e. with effect from 01.06.2015 which is reproduced as given below: 'The person responsible for paying ... payment of such sum, in such form and manner, as may be prescribed." ITA 24/SRT/2022/AY.2016-17 Akshar Gems Prior to the above amendment the section 195(6) was as given below: "The person referred to in sub section (1) shall furnish the information relating to payment of any sum in such

ACIT PONDICHERRY CIRCLE, PONDICHERRY vs. INTEGRA SOFTWARE SERVICES P LTD, PONDICHERRY

Appeal stand partly allowed for statistical purposes

ITA 259/CHNY/2020[2014-15]Status: DisposedITAT Chennai21 Oct 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R Bhoopathi (JCIT) – Ld. DRFor Respondent: Shri N. Arjunraj (CA) for Shri. S. Sridhar (Advocate) – Ld. AR
Section 195(6)Section 37(1)Section 40

आयकर अपीलीय अिधकरण ’बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय ,ी महावीर िसंह

ACIT PONDICHERRY CIRCLE, PONDICHERRY vs. INTEGRA SOFTWARE SERVICES P LTD, PONDICHERRY

Appeal stand partly allowed for statistical purposes

ITA 258/CHNY/2020[2013-14]Status: DisposedITAT Chennai21 Oct 2022AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R Bhoopathi (JCIT) – Ld. DRFor Respondent: Shri N. Arjunraj (CA) for Shri. S. Sridhar (Advocate) – Ld. AR
Section 195(6)Section 37(1)Section 40

आयकर अपीलीय अिधकरण ’बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय ,ी महावीर िसंह

ACIT PONDICHERRY CIRCLE, PONDICHERRY vs. INTEGRA SOFTWARE SERVICES P LTD, PONDICHERRY

Appeal stand partly allowed for statistical purposes

ITA 257/CHNY/2020[2010-11]Status: DisposedITAT Chennai21 Oct 2022AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R Bhoopathi (JCIT) – Ld. DRFor Respondent: Shri N. Arjunraj (CA) for Shri. S. Sridhar (Advocate) – Ld. AR
Section 195(6)Section 37(1)Section 40

आयकर अपीलीय अिधकरण ’बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय ,ी महावीर िसंह