ALSTOM (THAILAND) LTD (FORMERLY KNOWN AS BOMBARDIER TRANSPORTATION SIGNAL (THAILAND) LIMITED),THAILAND vs. ACIT, CIRCLE-1(1)(2) INT. TAXATION, DELHI

In the result, appeal is allowed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Year: 2020-21 Alstom (Thailand) Ltd. (Formerly Versus Acit, Circle 1(1)(2), Known As Bombardier International Taxation, Transportation Signal (Thailand) Delhi. Limited Thailand. No. 724, Phase 3, Gidc, Vadodara, Gujrat. Pan: Aadcb5702A (Appellant) (Respondent) Assessee By : Sh. Shashwat Bajpai, Adv. Revenue By : Sh. Vizay B. Vasanta, Cit-Dr Date Of Hearing : 18.10.2023 Date Of Pronouncement: 30.10.2023 Order

TDS relating to section 195A notice u/s 143(2) of the Income Tax Act, 1961 ("the Act") was issued on 27.08.2018 to the assessee

BOMBARDIER TRANSPORTATION SIGNAL (THAILAND ) LIMITED,THAILAND vs. DCIT,CIRCLE 1(1)(2) INT. TAXATION, DELHI

In the result, three appeals of the assessee are partly allowed as indicated above

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

TDS relating to section 195A notice u/s 143(2) of the Income Tax Act, 1961 ("the Act") was issued on 27.08.2018 to the assessee

BOMBARDIER TRANSPORTATION SIGNAL (THAILAND) LIMITED ,THAILAND vs. ACIT, CIRCLE INT. TAXATION 1(1)(2), NEW DELHI

In the result, three appeals of the assessee are partly allowed as indicated above

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

TDS relating to section 195A notice u/s 143(2) of the Income Tax Act, 1961 ("the Act") was issued on 27.08.2018 to the assessee

BOMBARDIER TRANSPORTATION SIGNAL (THAILAND ) LIMITED,THAILAND vs. DCIT, CIRCLE-1(1)(2) INT. TAXATION, DELHI

In the result, three appeals of the assessee are partly allowed as indicated above

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

TDS relating to section 195A notice u/s 143(2) of the Income Tax Act, 1961 ("the Act") was issued on 27.08.2018 to the assessee

MARUTI SUZUKI INDIA LTD,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

section 195A of the Act that deals with TDS liability when payment to a payee is on net of tax basis

MARUTI SUZUKI INDIA LTD,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

section 195A of the Act that deals with TDS liability when payment to a payee is on net of tax basis

MARUTI SUZUKI INDIA LIMITED,NEW DELHI vs. ACIT, SPL. RANGE-6, NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

section 195A of the Act that deals with TDS liability when payment to a payee is on net of tax basis

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

section 195A of the Act that deals with TDS liability when payment to a payee is on net of tax basis

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

section 195A of the Act that deals with TDS liability when payment to a payee is on net of tax basis

BALLARPUR INDUSTRIES LTD.,GURGAON vs. ITO, NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Sh.S.V.Mehrotra & Smt Diva Singh

TDS") at an effective tax rate of 11.68% (after tax gross up under section 195A of the Act) while remitting

THE BANK OF TOKYO MITSUBISHI UFJ,NEW DELHI vs. DCIT, CIRCLE- 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed

TDS on the interest.", "result": "Partly Allowed", "sections": [ "143(3)", "144C(13)", "144C(5)", "143(2)", "44C", "11(2)", "11(6)", "7", "14", "9(1)(v)", "194LC", "195A