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) of payments made to non-residents. In other words, according to the Department Section 195(2) is a provision by which payer is required to inform the Department of the remittances he makes to the non-residents by which the Department is able to keep track of the remittances being made to non-residents outside India. Section 195

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 any future hassles for both resident as well as non resident. In our view, Sections 195(2) and 195(3) are safeguards. The said provisions are of practical importance. This reasoning of ours is based on the decision

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) of payments made to non-residents. In other words, according to the Department Section 195(2) is a provision by which payer is required to inform the Department of the remittances he makes to the non-residents by which the Department is able to keep track of the remittances being made to non-residents outside India. Section 195

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) of payments made to non-residents. In other words, according to the Department Section 195(2) is a provision by which payer is required to inform the Department of the remittances he makes to the non-residents by which the Department is able to keep track of the remittances being made to non-residents outside India. Section 195

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 is required to be made on the service tax component under Section 194J of the Act.” 16. In view of this ground No.6 of the appeal of the assessee is allowed holding that the service tax does not form part of gross receipts for the purpose of taxing income of the assessee u/s 44BB

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

6 methods by which this exercise can be done by adopting most appropriate method having regard to the nature of transaction or class of transactions or functions performed by the parties. In the present case the revenue as well as appellant both has agreed that transactional net margin method is the most appropriate method for determination of ALP. This method

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

195. 4. TDS in section 192 is at higher rate or lower. 5. Section 40(a)(i) of the Act is applicable or not. 6

M/S. BAIN & COMPANY INDIA PVT. LTD.,GURGAON vs. ITO (TDS) (INTERNATIONAL TAXATION), NEW DELHI

TDS under section 195 of the Income Tax Act can be held liable to deduct such sums at a time when explanation 4 was factually not on the statute book, all deductions liable to be made and the assessment years in question being prior to the year 2012. 81. This question is answered by two latin maxims, lex non cogit

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

The appeals are dismissed against the

6 of 19 was made over, i.e., paid. Inter alia, the payments specified in Clause (i) of Section 40(a) concern interest [not being interest on a loan issued for public subscription before the 1st day of April, 1938], royalty, fees for technical services or other sums chargeable under the Act. 15.1 The rigour of the said provision

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 of the Income-Tax Act, 1961 reads as follows “ (1) Any person responsible for paying to a non-resident, not being a company, or to a foreign company, any interest or any other sum chargeable under

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

6 of 18 TAS was not deducted against payments made outside India or to non-residents and residents, it was limited to certain payments. As is evident upon perusal of Clause (ia) of Section 40(a), it did not bring payments made towards purchases to residentvendors within its net. Therefore, the respondent/assessee argued that even after the amendment in Section

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

TDS being deducted can be allowed to the agents who have business connection in India and are subject to tax deduction at source u/s 195 of the Act. ? 3. Whether the commission payment of Rs.3,80,52,350/- can be allowed even when the assessee failed to take recourse u/s 195(2) of the Act by making application

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 201(1A) of the Act was worked out to Rs. 6,73,627/-. 6. The Ld. CIT(A) upheld the order of the Assessing Officer observing as under: “2.4 The fact of the case is that the appellant has remitted the amount and was no deduction of tax. The only argument against this by the appellant is that 195

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 201(1A) of the Act was worked out to Rs. 6,73,627/-. 6. The Ld. CIT(A) upheld the order of the Assessing Officer observing as under: “2.4 The fact of the case is that the appellant has remitted the amount and was no deduction of tax. The only argument against this by the appellant is that 195

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

TDS) of payments made to non-residents. In other words, according to the Department Section 195(2) is a provision by which payer is required to inform the Department of the remittances he makes to the nonresidents by which the Department is able to keep track of the remittances being made to non-residents outside India. 15 We find

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 a lapse of four years from the end of relevant financial year and hence, the proceeding is beyond the reasonable time period and barred by limitation. The Assessing Officer, rejected the assessee’s objection on the ground that the time

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

195(2) of the Act and, therefore was in default in respect to such tax within the meaning of section 201(1) and 201(1A) of the Act. Accordingly, the AO held the assessee liable to pay Rs.33,00,400/- [Rs.27,19,200/- as amount of TDS @ 20% on sale consideration +surcharge + Edu. Cess] +[Rs.3,57,000 as interest

KGL NETWORK (P) LTD.,DELHI vs. ACIT, CIRCLE- 14(2), NEW DELHI

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

195 of the I.T. Act, 1961. Since, the assessee-company has failed to deduct TDS, therefore, A.O. 25 ITA.No.301/Del./2018 M/s. KGL Network (P) Ltd., Delhi. disallowed the same under section 40(a)(i) of the I.T. Act, 1961. The assessee-company, however, submitted that for invoking Section 40(a)(i) of the I.T. Act, the A.O. should establish