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151 results for “TDS”+ Section 239clear

Sorted by relevance

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Key Topics

Section 40138Section 14A91Section 19580Disallowance75Section 200A62Deduction56TDS54Addition to Income46Section 535Section 234E

VODAFONE CELLULAR LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 2804/CHNY/2014[2011-12]Status: DisposedITAT Chennai21 Sept 2017AY 2011-12

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

TDS, the assessee is in appeal and the Assessing Officer considered the assessee is in default and accordingly he invoked the provision of sections 201(1) and 201(1A) of the Act. 20 I.T.A. No. 2804/M/14 & ors. 4.2 The assessee preferred an appeal before the ld. CIT(A). After considering the submissions of the assessee and by following the decision

Showing 1–20 of 151 · Page 1 of 8

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33
Section 194H24
Double Taxation/DTAA24

VODAFONE MOBILE SERVICES LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 755/CHNY/2017[2014-15]Status: DisposedITAT Chennai21 Sept 2017AY 2014-15

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

TDS, the assessee is in appeal and the Assessing Officer considered the assessee is in default and accordingly he invoked the provision of sections 201(1) and 201(1A) of the Act. 20 I.T.A. No. 2804/M/14 & ors. 4.2 The assessee preferred an appeal before the ld. CIT(A). After considering the submissions of the assessee and by following the decision

VODAFONE SOUTH LIMITED,CHENNAI vs. ITO TDS, CHENNAI

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 1415/CHNY/2014[2010-11]Status: DisposedITAT Chennai21 Sept 2017AY 2010-11

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

TDS, the assessee is in appeal and the Assessing Officer considered the assessee is in default and accordingly he invoked the provision of sections 201(1) and 201(1A) of the Act. 20 I.T.A. No. 2804/M/14 & ors. 4.2 The assessee preferred an appeal before the ld. CIT(A). After considering the submissions of the assessee and by following the decision

VODAFONE CELLULAR LIMITED,COIMBATORE vs. ACIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 1644/CHNY/2014[2010-11]Status: DisposedITAT Chennai21 Sept 2017AY 2010-11

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

TDS, the assessee is in appeal and the Assessing Officer considered the assessee is in default and accordingly he invoked the provision of sections 201(1) and 201(1A) of the Act. 20 I.T.A. No. 2804/M/14 & ors. 4.2 The assessee preferred an appeal before the ld. CIT(A). After considering the submissions of the assessee and by following the decision

VODAFONE MOBILE SERVICES LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 754/CHNY/2017[2012-13]Status: DisposedITAT Chennai21 Sept 2017AY 2012-13

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

TDS, the assessee is in appeal and the Assessing Officer considered the assessee is in default and accordingly he invoked the provision of sections 201(1) and 201(1A) of the Act. 20 I.T.A. No. 2804/M/14 & ors. 4.2 The assessee preferred an appeal before the ld. CIT(A). After considering the submissions of the assessee and by following the decision

VODAFONE SOUTH LIMITED,CHENNAI vs. ITO TDS, CHENNAI

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 1414/CHNY/2014[2011-12]Status: DisposedITAT Chennai21 Sept 2017AY 2011-12

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

TDS, the assessee is in appeal and the Assessing Officer considered the assessee is in default and accordingly he invoked the provision of sections 201(1) and 201(1A) of the Act. 20 I.T.A. No. 2804/M/14 & ors. 4.2 The assessee preferred an appeal before the ld. CIT(A). After considering the submissions of the assessee and by following the decision

VODAFONE CELLULAR LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 377/CHNY/2015[2014-15]Status: DisposedITAT Chennai21 Sept 2017AY 2014-15

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

TDS, the assessee is in appeal and the Assessing Officer considered the assessee is in default and accordingly he invoked the provision of sections 201(1) and 201(1A) of the Act. 20 I.T.A. No. 2804/M/14 & ors. 4.2 The assessee preferred an appeal before the ld. CIT(A). After considering the submissions of the assessee and by following the decision

VODAFONE CELLULAR LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 376/CHNY/2015[2013-14]Status: DisposedITAT Chennai21 Sept 2017AY 2013-14

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

TDS, the assessee is in appeal and the Assessing Officer considered the assessee is in default and accordingly he invoked the provision of sections 201(1) and 201(1A) of the Act. 20 I.T.A. No. 2804/M/14 & ors. 4.2 The assessee preferred an appeal before the ld. CIT(A). After considering the submissions of the assessee and by following the decision

M/S. ROYAL SUNDARAM ALLIANCE INSURANCE COMPANY LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, appeal filed by the Revenue for the Assessment year

ITA 1629/CHNY/2011[2007-08]Status: DisposedITAT Chennai26 Aug 2022AY 2007-08

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 195Section 3Section 40Section 5

TDS under section 195. Also, by any reason, a reinsurer cannot be 'deemed to have permanent establishment'. In some of OTTA agreements insurance enterprise in regard to reinsurance is not deemed to have permanent establishment in the contracting state (eg. Swiss). No principal agent Relationship: As regards the principal agent relationship, it would be worthwhile to mention that

M/S. ROYAL SUNDARAM ALLIANCE INSURANCE COMPANY LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, appeal filed by the Revenue for the Assessment year

ITA 1628/CHNY/2011[2006-07]Status: DisposedITAT Chennai26 Aug 2022AY 2006-07

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 195Section 3Section 40Section 5

TDS under section 195. Also, by any reason, a reinsurer cannot be 'deemed to have permanent establishment'. In some of OTTA agreements insurance enterprise in regard to reinsurance is not deemed to have permanent establishment in the contracting state (eg. Swiss). No principal agent Relationship: As regards the principal agent relationship, it would be worthwhile to mention that

ROYAL SUNDARAM ALLIANCE INSURANCE COMPANY LIMITED,CHENNAI vs. ADDL. CIT, CHENNAI

In the result, appeal filed by the Revenue for the Assessment year

ITA 2310/CHNY/2014[2010-11]Status: DisposedITAT Chennai26 Aug 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 195Section 3Section 40Section 5

TDS under section 195. Also, by any reason, a reinsurer cannot be 'deemed to have permanent establishment'. In some of OTTA agreements insurance enterprise in regard to reinsurance is not deemed to have permanent establishment in the contracting state (eg. Swiss). No principal agent Relationship: As regards the principal agent relationship, it would be worthwhile to mention that

ROYAL SUNDARAM ALLIANCE INSURANCE COMPANY LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, appeal filed by the Revenue for the Assessment year

ITA 1356/CHNY/2013[2009-10]Status: DisposedITAT Chennai26 Aug 2022AY 2009-10

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 195Section 3Section 40Section 5

TDS under section 195. Also, by any reason, a reinsurer cannot be 'deemed to have permanent establishment'. In some of OTTA agreements insurance enterprise in regard to reinsurance is not deemed to have permanent establishment in the contracting state (eg. Swiss). No principal agent Relationship: As regards the principal agent relationship, it would be worthwhile to mention that

M/S. ROYAL SUNDARAM ALLIANCE INSURANCE COMPANY LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, appeal filed by the Revenue for the Assessment year

ITA 1630/CHNY/2011[2008-09]Status: DisposedITAT Chennai26 Aug 2022AY 2008-09

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 195Section 3Section 40Section 5

TDS under section 195. Also, by any reason, a reinsurer cannot be 'deemed to have permanent establishment'. In some of OTTA agreements insurance enterprise in regard to reinsurance is not deemed to have permanent establishment in the contracting state (eg. Swiss). No principal agent Relationship: As regards the principal agent relationship, it would be worthwhile to mention that

DCIT, CHENNAI vs. M/S. ROYAL SUNDARAM ALLIANCE INSURANCE CO. LTD., CHENNAI

In the result, appeal filed by the Revenue for the Assessment year

ITA 1666/CHNY/2011[2005-06]Status: DisposedITAT Chennai26 Aug 2022AY 2005-06

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 195Section 3Section 40Section 5

TDS under section 195. Also, by any reason, a reinsurer cannot be 'deemed to have permanent establishment'. In some of OTTA agreements insurance enterprise in regard to reinsurance is not deemed to have permanent establishment in the contracting state (eg. Swiss). No principal agent Relationship: As regards the principal agent relationship, it would be worthwhile to mention that

M/S. ROYAL SUNDARAM ALLIANCE INSURANCE COMPANY LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, appeal filed by the Revenue for the Assessment year

ITA 1626/CHNY/2011[2005-06]Status: DisposedITAT Chennai26 Aug 2022AY 2005-06

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 195Section 3Section 40Section 5

TDS under section 195. Also, by any reason, a reinsurer cannot be 'deemed to have permanent establishment'. In some of OTTA agreements insurance enterprise in regard to reinsurance is not deemed to have permanent establishment in the contracting state (eg. Swiss). No principal agent Relationship: As regards the principal agent relationship, it would be worthwhile to mention that

ACIT, CHENNAI vs. INDIA SHOES EXPORTS P. LTD., CHENNAI

Appeals are dismissed

ITA 1963/CHNY/2014[2010-11]Status: DisposedITAT Chennai04 Feb 2015AY 2010-11

Bench: Shri B.R. Baskaran & Shri S. S. Godara] आयकर अपील सं./I.T.A.No.1963/Mds/2014 "नधा"रण वष" /Assessment Year : 2010-11

For Appellant: Shri N. Madhavan, JCITFor Respondent: Mrs. S. Srividya, CA
Section 143(3)Section 195Section 195(2)Section 40

239 ITR 589 (SC) clearly held that TDS should be effected at the rates in force, if the amount is paid to a non-resident. The rights of the payee or the recipient are fully safeguarded under sections

ACIT, CHENNAI vs. ISIS EXPORTS P LTD., CHENNAI

Appeals are dismissed

ITA 1964/CHNY/2014[2010-11]Status: DisposedITAT Chennai04 Feb 2015AY 2010-11

Bench: Shri B.R. Baskaran & Shri S. S. Godara] आयकर अपील सं./I.T.A.No.1963/Mds/2014 "नधा"रण वष" /Assessment Year : 2010-11

For Appellant: Shri N. Madhavan, JCITFor Respondent: Mrs. S. Srividya, CA
Section 143(3)Section 195Section 195(2)Section 40

239 ITR 589 (SC) clearly held that TDS should be effected at the rates in force, if the amount is paid to a non-resident. The rights of the payee or the recipient are fully safeguarded under sections

SRI KAUVERY MEDICAL CARE [ INDIA ] LTD,TRICHY vs. ACIT TDS CIRCLE, MADURAI

In the result, appeal filed by the assessee is allowed

ITA 427/CHNY/2022[2013-14]Status: DisposedITAT Chennai19 May 2023AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 427/Chny/2022 िनधा"रण वष" / Assessment Year: 2013-14

For Appellant: Shri. A. Arjunraj, CAFor Respondent: Shri. AR V Sreenivasan, Addl. CIT
Section 192Section 194JSection 28

section 194J of the Act and thus, for non-deduction of TDS held assessee as an assessee in default and computed short deduction of TDS and interest thereon u/s. 201(1) & 201(1A) of the Act and computed tax payable at Rs. 7,58,239

M/S ASPIRE SYSTEMS INDIA PRIVATE LIMITED ,CHENNAI vs. DCIT , CORPORATE RANGE - 1 (1), CHENNAI

In the result, appeals filed by the revenue for assessment

ITA 39/CHNY/2023[2012-13]Status: DisposedITAT Chennai13 Dec 2023AY 2012-13

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)

239 ITR 587, submitted that, if at all the assessee claims that payments made to non- residents are not liable for TDS, then the assessee should have filed application as per the provisions of section

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 1070/CHNY/2022[2017-2018]Status: DisposedITAT Chennai13 Dec 2023AY 2017-2018

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)

239 ITR 587, submitted that, if at all the assessee claims that payments made to non- residents are not liable for TDS, then the assessee should have filed application as per the provisions of section