← All Phrases

“withholding tax”

TDS / TCSSection 195Section 195663 judgments

The decision most relied on for withholding tax is Engineering Analysis Centre of Excellence (P) Ltd. v. CIT (432 ITR 471), cited in 914 judgments on BharatTax.

Leading authorities on withholding tax

Engineering Analysis Centre of Excellence (P) Ltd. v. CIT
432 ITR 471 · 2021 · Supreme Court
914
citing judgments

Payments for the supply or use of computer software, where there is no transfer of copyright but only a right to use the copyrighted product, are generally considered business profits and not 'royalty' or 'fees for technical services' under the Income Tax Act, 1961 or relevant DTAAs. This principle also applies to transponder fees, which are not taxable as royalty.

GE India Technology Centre Pvt. Ltd. v. CIT
327 ITR 456 · 2010 · Supreme Court
663
citing judgments

Tax must be deducted at source from payments made to a non-resident under Section 195 only if such payment is chargeable to tax in India. The Assessing Officer bears the onus to establish that the payments made are indeed chargeable to tax under the Income Tax Act.

CIT v. De Beers India Minerals (P.) Ltd.
346 ITR 467 · 2012 · High Court
371
citing judgments

For fees for technical or consultancy services to 'make available' technical knowledge or know-how under a DTAA, the service must transmit such knowledge, allowing the recipient to derive an enduring benefit and utilize it independently in the future.

Asia Satellite Telecommunications Co. Ltd. v. DIT
332 ITR 340 · 2011 · High Court
359
citing judgments

Payments for the use of equipment, such as satellite transponders, do not constitute 'royalty' under Section 9(1)(vi) of the Income-tax Act, 1961, or under applicable tax treaties, especially when there is no transfer of the right to use a process or underlying technology.

DIT v. New Skies Satellite BV
382 ITR 114 · 2016 · High Court
325
citing judgments

An amendment to the Income Tax Act, such as the Finance Act, 2012 amendment to Section 9(1)(vi) defining royalty, does not automatically override or alter the definition of 'royalty' as provided in a Double Taxation Avoidance Agreement (DTAA) unless the DTAA itself is bilaterally amended. The definition of royalty in a DTAA remains unaffected by unilateral changes to domestic law.

CIT v. Siemens Aktiongesellschaft
310 ITR 320 · 2009 · High Court
259
citing judgments

Reimbursements of actual expenses without any profit element are not taxable income. Additionally, mere amendments to the Income-tax Act do not override the provisions of Double Taxation Avoidance Agreements (DTAAs).

Transmission Corporation of Andhra Pradesh v. CIT
239 ITR 587 · 1999 · Supreme Court
243
citing judgments

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.

CIT v. Eli Lily & Co.
312 ITR 225 · 2009 · Supreme Court
221
citing judgments

Section 195 of the Income Tax Act, which mandates tax withholding on payments to non-residents, applies only to sums that are otherwise chargeable to tax under the Act. Tax withholding provisions are not charging provisions.

Judgments citing withholding tax

DCIT-Circle 1(3)(1), Mumbai vs. Diebold India Private Limited, Mumbai

ITA 5508/MUM/2025[2013-14]Status: DisposedITAT Mumbai09 Mar 2026AY 2013-14

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarι.Τ.Α. Νο. 5505/Mum/2025 Α.Υ: 2010-11 With Ι.Τ.Α. Νο. 5506/Mum/2025 A.Y: 2011-12 With Ι.Τ.Α. Νο. 5507/Mum/2025 Α.Υ: 2012-13 With Ι.Τ.Α. Νο. 5508/Mum/2025 Dcit- Circle 1(3)(1) A.Y: 2013-14 Room No. 540, 5Th Floor, Aayakar Bhavan, Maharshi Karve Road, Mumbai-400020 Vs Diebold India Private Limited Rolta Tower-1, 5Th Floor, Plot No. 39, Central Road, Midc, Marol, Andheri(E), Mumbai-400093 Pan – Aabcd633Ον (Appellant) (Respondent) Co. No. 308/Mum/2025 (Arising Out Of Ita No. 5505/Mum/2025) Α.Υ: 2010-11 With Co. No. 309/Mum/2025 (Arising Out Of Ita No. 5506/Mum/2025) A.Y: 2011-12 With Co. No. 310/Mum/2025 (Arising Out Of Ita No. 5507/Mum/2025) A.Y: 2012-13 With Co. No. 311/Mum/2025 (Arising Out Of Ita No. 5508/Mum/2025) A.Y: 2013-14 Diebold India Private Limited Assessee By Shri Nishant Thakkar/ Shri Hiten Thakkar Revenue By Shri Krishna Kumar (Sr. Dr.) Date Of Hearing 09.02.2026 Date Of Pronouncement 09.03.2026 Order Per Sandeep Gosain, Jm: The Present Appeals Have Been Filed By The Revenue & Cross Objections By The Assessee Challenging The Different Impugned Orders Dt. 03.06.2025, 04.06.2025, 04.06.2025 & 04.06.2025 Passed Under Section 250 Of The Income Tax Act, 1961 ('The Act'), By The National Faceless Appeal Centre (Nfac) / Cit(A) For The Assessment Years 2010-11, 2011-12, 2012-13 & 2013-14. 2. Since All The Issues Involved In These Appeals & Cross Objections Is Common & Identical & Belongs To One Assessee Therefore, They Have Been Clubbed, Heard Together & Consolidated Order Is Being Passed. Firstly, We Shall Take Ita No. 5505/Mum/2025, A.Y 2010-11 As Lead Case & Facts Narrated Therein.

Section 195Section 250Section 40Section 9(1)(vi)

money covered u/s. 56(2)(x) of the Act. However. Gift of any sum of money from relative shall not be liable for withholding tax obligation u/s. 195. Section 9(1)(i) - Income other than Interest / Royalty FTS/Salaries/Dividend 5.5.4.5. If the payment to non-resident or a foreign company

Firstrand Bank Limited, Mumbai vs. The Assistant Comm. of Income Tax-Circle-2(3)(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 2502/MUM/2022[2018-2019]Status: DisposedITAT Mumbai12 Feb 2026AY 2018-2019

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2018-19 Firstrand Bank Limited The Assistant Commissioner Of C-53, G-Block, 5 Th Floor, Income-Tax, Tcg Financial Centre, Circle-2(3)(1), Bandra-Kurla Complex, Mumbai Vs. Bandra (East)., Mumbai -400051 (Pan: Aabcf1632P) (Appellant) (Respondent) Present For: Assessee : Shri Paras Savla, Advocate Revenue : Shri Annavaram K, Sr. Dr Date Of Hearing : 14.11.2025 Date Of Pronouncement : 12.02.2026 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Final Assessment Order Passed Pursuant To The Directions Of Ld. Dispute Resolution Panel- 1, Mumbai, Vide Order No. Itba/Drp/F/144C(5)/2022- 23/1043517868(1), Dated 22.06.2022, Passed U/S. 144C(5) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), For Assessment Year 2018-19. 2. Grounds Taken By The Assessee Are Reproduced As Under:

For Appellant: Shri Paras Savla, AdvocateFor Respondent: Shri Annavaram K, Sr. DR
Section 144C(5)Section 40Section 9(1)(vi)

deducted at source. 3:3 The AO erred in not accepting the contentions and details submitted by the appellant on non-applicability of withholding tax provisions on payment made to VISA and Mastercard. 4:0 Re: Non-reduction of income taxed in earlier year On the facts and the circumstances

Fort Canning Credit Investments Pte. Ltd., Singapore vs. Assistant Commissioner of Income-Tax (International Taxation) - 2(3)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 2104/MUM/2025[2022-23]Status: DisposedITAT Mumbai27 Jan 2026AY 2022-23

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2022-23 Fort Canning Investments Assistant Commissioner Of Pte. Ltd. Income-Tax (International 260 Orchard Road, #14-02 Taxation) - 2(3)(1) Vs. The Heeren, Singapore, Mumbai Singapore – 238855 (Pan: Aaccf9284G) (Appellant) (Respondent) Assessment Year: 2022-23 Fort Canning Credit Assistant Commissioner Of Investments Pte. Ltd. Income-Tax (International 260 Orchard Road #14-02 Taxation) - 2(3)(1) Vs. The Heeren, Singapore, Mumbai Singapore – 238855 (Pan: Aadcf7866R) (Appellant) (Respondent) Present For: Assessee : Shri Dhanesh Bafna, Ms. Priyanka Agarwala, Ms.Hirali Desai, Ms. Nidhi Agarwal & Shri Yogesh Malpani, Cas Revenue : Shri Satya Pal Kumar, Cit Dr & Shri Krishna Kumar, Sr. Dr Date Of Hearing : 29.10.2025 Date Of Pronouncement : 27.01.2026 Fort Canning Investments Pte. Ltd. & Fort Canning Credit Investments Pte. Ltd. Ay 2022-23

For Appellant: Shri Dhanesh BafnaFor Respondent: Shri Satya Pal Kumar, CIT DR and Shri Krishna Kumar, Sr. DR
Section 143(3)Section 144C(13)Section 144C(5)Section 234BSection 270A

cost of acquisition of debt, there shall be capital gain and tax liability. This position taken by the committee of creditors is based on withholding tax note issued by the advisors to the committee of creditors placed in the paper book. In order to avail the benefit of non taxability