ADIT, NEW DELHI vs. M/S. PARPOOL LTD., NEW DELHI

In the result, solitary ground of appeal of the revenue is dismissed

Bench: Shri H S Sidhu & Shri Prashant Maharishi

TDS) under Section 195(2) or 195(3) either by the non-resident or by the resident payer is to avoid

DDIT, NEW DELHI vs. M/S SCORPION COURAGEOUS LTD.,, NEW DELHI

In the result, the Cross Objection of the assessee is partly allowed

TDS) under Section 195(2) or 195(3) either by the non-resident or by the resident payer is to avoid

ROLLS ROYCE MILITARY AERO ENGINES LTD vs. DDIT INT. TAXATION CIRCLE 2 (1),

In the result all the five appeals of the assessee are partly allowed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

TDS) under Section 195(2) or 195(3) either by the non-resident or by the resident payer is to avoid

ROLLS ROYCE MILITARY AERO ENGINES LTD vs. DDIT INTL. TAXATION CIRCLE-2 (1),

In the result all the five appeals of the assessee are partly allowed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

TDS) under Section 195(2) or 195(3) either by the non-resident or by the resident payer is to avoid

ADIT, DEHRADUN vs. M/S. HALLIBURTON OFFSHORE SERVICES INC., DEHRADUN

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit, Halliburton Offshore Services International Taxation, Inc. , Vs. 13-A,Subhash Road, C/O. Nangia & Company, Ca, Aayakar Bhawan, 75/7, Rajpur Road, Dehradun Dehradun Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Addl. Cit, Inc. , International Taxation, Vs. C/O. Nangia & Company, Ca, Subhash Road, Suite-4A, Plaza M-6, Jasola, Dehradun New Delhi Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Inc. , Adit, C/O. Nangia & Company, Ca, International Taxation, Vs. Suite-4A, Plaza M-6, Jasola, 13-A,Subhash Road, New Delhi Aayakar Bhawan, Pan:Aaach5154M Dehradun (Appellant) (Respondent) Halliburton Offshore Services Inc. Vs Ddit (International Taxation)

TDS) under Section 195(2) or 195(3) either by the non-resident or by the resident payer is to avoid

DCIT, NEW DELHI vs. M/S XANSA INDIA LTD., NOIDA

In the result appeal of the revenue is dismissed

Bench: Smt Diva Singh & Shri Prashant Maharishi

195. Hence, apart from Section 9(1), Sections 4, 5, 9, 90, 91 as well as the provisions of DTAA are also relevant, while applying tax deduction at source provisions. Reference to ITO(TDS

SERCO INDIA PVT. LTD.,PUNE vs. DCIT, GURGAON

In the result, appeal filed by the Assessee stands allowed

Bench: Shrianil Chaturvedi, Am & Shri N. K. Choudhry, Jm

TDS was required to be deducted under section 192 or 195. 4. TDS in section 192 is at higher rate

PRINCIPAL COMMISSIONER OF INCOME TAX - 4 DELHI vs. MITSUBISHI CORPORATION (INDIA) PVT LTD

The appeals are dismissed against the

TDS) that the question of making an order under Section 195 (2) will arise. While deciding the scope of Section

PRINCIPAL COMMISSIONER OF INCOME TAX- 04 DELHI vs. MITSUBISHI CORPORATION (INDIA) PVT LTD

The appeal is dismissed against the Revenue

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

TDS) that the question of making an order under Section 195 (2) will arise. While deciding the scope of Section

THE PR. COMMISSIONER OF INCOME TAX-9 vs. UNISION HOTELS LTD.

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

TDS) that the question of making an order under Section 195 (2) will arise. While deciding the scope of Section

ITO, NEW DELHI vs. SH. KULBEER SINGH, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishiito, Vs. Kulbeer Singh, Ward-26(1), H-432, Vikas Puri, New Delhi New Delhi Pan: Amqps5847P (Appellant) (Respondent)

TDS liability on such commission is an offshoot from its chargeability to Income tax under Section 5(2) of the Act. 5.3 Section 195

ACIT, CIRCLE- 47(1), NEW DELHI vs. J. KISHORE EXPORTS, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2014-15] Acit, Vs J.Kishore Exports, Circle-47(1), 558, Katra Ishwar Bhawan, New Delhi. Khari Baoli, New Delhi-110006. Pan-Aagfj9713M Appellant Respondent Appellant By Sh. Ashwani Kalia, Ca Respondent By Sh. Umesh Takyar, Sr.Dr Date Of Hearing 01.11.2021 Date Of Pronouncement 23.11.2021

Section 195 mandates deduction of TDS on commission payments to non- residents. However, if any sum is not chargeable as income

CIENA INDIA PVT. LTD.,GURGAON vs. ITO, NEW DELHI

In the result, both the appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 195(2) is not merely a provision to provide information to the ITO(TDS). It is a provision requiring

CIENA INDIA PVT. LTD.,GURGAON vs. ITO, NEW DELHI

In the result, both the appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 195(2) is not merely a provision to provide information to the ITO(TDS). It is a provision requiring

GATES INDIA PVT. LTD.,NEW DELHI vs. ITO (TDS), NEW DELHI

In the result, appeal filed by the assessee stands allowed

Bench: Shri S. V. Mehrotra & Smt. Beena A. Pillai

Section 195(2) is not merely a provision to provide information to the ITO(TDS). It is a provision requiring

USHA SHARMA,NEW DELHI vs. ITO (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeal and stay application of the assessee are dismissed

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

TDS of Rs.14,00,000/- as per provisions of section 195 and TDS notification u/s. 194-IA. The appellant, however

M/S. HAMIR REAL ESTATE PVT. LTD.,DELHI vs. ITO (TDS), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri G. D. Agrawal & Shri Amit Shukla

TDS under section 195. Before the Assessing Officer, the assessee had challenged the limitation for issuance of such notice after

DIRECTOR OF INCOME TAX vs. M/S ERICSSON COMMUNICATIONS LTD

The appeal is dismissed

TDS under Section 195 of the Income Tax Act, 1961 on 18.8.1998 when it credited a sum of Rs.2,24,96,669/- to the account