“Section 195(3)”

Section References (mined)Section 195Section 195(3)5 judgments

ACIT, LTU-2,, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

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

ITA 2618/CHNY/2019[2015-16]Status: DisposedITAT Chennai07 Jul 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Mr.A. Sasikumar, CIT

Section 115JSection 143(3)Section 14A

आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

ASHOK LEYLAND LIMITED,,CHENNAI vs. ACIT,, CHENNAI

ITA 2330/CHNY/2019[2015-16]Status: DisposedITAT Chennai07 Jul 2025AY 2015-16

Section 115JSection 143(3)Section 14A

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FSL PROJECTS LIMITED (FORMERLY FRONTLINE SOFT LIMITED),HYDERABAD vs. DCIT, CIRCLE 14(3) (TDS), HYDERABAD

In the result, subject to the above observations, appeal of the assessee is allowed

ITA 1081/HYD/2003[2003-04]Status: DisposedITAT Hyderabad13 Feb 2024AY 2003-04

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri P. Saketh Reddy, ARFor Respondent: Shri K. Madhusudan, CIT-DR

Section 133ASection 192(2)Section 195Section 195(3)Section 201Section 201(1)Section 9(1)(vi)

1080/Hyd/2003 by order dated 02/02/2024, directed the learned Assessing Officer to cause verification of the certificate dated 10/02/2003 issued under section 195(3) of the Income Tax Act, 1961 (‘the Act’) and if it is found to be genuine, then the consequence shall be that the entire remittances that were ... making any application under section 192(2) of the Act before the learned Assessing Officer (TDS) and without ensuring that an application under section 195(3) of the Act was filed by the recipient to obtain necessary exemption, was liable to be treated as an assessee in default, in terms

FSL PROJECTS LIMITED (FORMERLY FRONTLINE SOFT LIMITED),HYDERABAD vs. DCIT., CIRCLE14(3) (TDS), HYDERABAD

In the result, appeal of the assessee is treated allowed for statistical purposes

ITA 1080/HYD/2003[2002-03]Status: DisposedITAT Hyderabad02 Feb 2024AY 2002-03

Bench: Shri S. Rifaur Rahman & Shri K.Narasimha Chary

For Appellant: Shri P. Saketh Reddy, ARFor Respondent: Shri K. Madhusudan, CIT-DR

Section 133ASection 192(2)Section 195Section 195(3)Section 201Section 201(1)Section 9(1)(vi)

making any application under section 192(2) of the Act before the learned Assessing Officer (TDS) and without ensuring that an application under section 195(3) of the Act was filed by the recipient to obtain necessary exemption, was liable to be treated as an assessee in default, in terms ... passed the order dated 10/02/2003. 3. Assessee preferred appeal before the learned CIT(A) and pleaded that a certificate under section 195(3) of the Act was issued subsequently. Learned CIT(A), however, observed that subsequent grant of exemption under section 195(3) in the case of IGTL Solutions

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)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R