DCIT , CORPORATE CIRCLE - 1 (1), CHENNAI vs. M/S ASPIRE SYSTEMS INDIA PRIVATE LIMITED , CHENNAI
In the result, appeals filed by the revenue for assessment
ITA 1071/CHNY/2022[2016-2017]Status: DisposedITAT Chennai13 Dec 2023AY 2016-2017
Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14
For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)
section 9(1)(vii)(b) of the Act and thus, not liable
to tax in India. Since, income of non-resident is not taxable in
India, the assessee need not to deduct TDS u/s. 195 of the Act
on payment made to non-resident service providers. Since,
the assessee is not required to deduct TDS
