PR. COMMISSIONER OF INCOME TAX-7, DELHI vs. MEERA GUPTA

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

9. On fulfillments of terms and conditions of this Agreement, both the Parties mutually agree to complete the transaction in its entirety on or before Eighteen (18) months from the date of the Digitally Signed By:CHANDRASHEKHARAN HARI SHANKAR Signing Date:24.12.2024 16:01:54 Signature Not Verified Digitally Signed By:AJIT KUMAR Signing Date:24.12.2024 16:03:54 Signature

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)

section 9 has no application to the facts of the assessee‟s case. We see that this case is squarely covered by the decision of the Supreme Court in the case of GE India Technology Cen. P. Ltd. Vs. CIT (327 ITR 456) wherein the Hon‟ble Supreme Court held that the assessee is not liable to deduct TDS

ACIT, CIRCLE-7(1) vs. SYSTEM AMERICA INDIA LTD.,,

In the result, appeal of the assessee is partly allowed and that of the Department is dismissed

Bench: Shri N.K. Saini & Shri Kuldip Singh

TDS was deducted while making payment for the said software, thus there was a default under the provision of Section 40(a) of the Act read with Section 195 of the Act. He, therefore, disallowed Rs. 26,49,045/-. 32. Being aggrieved the assessee carried the matter to the learned CIT(A) and submitted that the purchase of software could

SYSTEMS AMERICA (INDIA) LTD. vs. ADDL. COMMISSIONER OF INCOME TAX,,

In the result, appeal of the assessee is partly allowed and that of the Department is dismissed

Bench: Shri N.K. Saini & Shri Kuldip Singh

TDS was deducted while making payment for the said software, thus there was a default under the provision of Section 40(a) of the Act read with Section 195 of the Act. He, therefore, disallowed Rs. 26,49,045/-. 32. Being aggrieved the assessee carried the matter to the learned CIT(A) and submitted that the purchase of software could

DIRECTOR OF INCOME TAX DELHI vs. M/S LUFTHANSA CARGO INDIA P .

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.K.GAUBA

Section 201 (1A) of the Act. ITA 95/2005 Page 7 9. On appeal, the CIT (A) rejected the assessee's contention that the payments made to the various non-residents for carrying out overhaul repairs were not chargeable to tax. The payments made to Technik were treated as the model for considering the question of taxability of payments made

DIRECTOR OF INCOME TAX DELHI vs. M/S LUFTHANSA CARGO INDIA P .

Section 201 (1A) of the Act. 2015:DHC:4797-DB ITA 95/2005 Page 7 9. On appeal, the CIT (A) rejected the assessee's contention that the payments made to the various non-residents for carrying out overhaul repairs were not chargeable to tax. The payments made to Technik were treated as the model for considering the question of taxability

DIRECTOR OF INCOME TAX vs. ERICSSON A.B.,NEW DELHI.

TDS), has held that the Explanation, in its present form, does not do away with the requirement of rendering of services in India for any income to be deemed to accrue or arise to a non-resident under Section 9

DIRECTOR OF INCOME TAX

TDS), has held that the Explanation, in its present form, does not do away with the requirement of rendering of services in India for any income to be deemed to accrue or arise to a non-resident under Section 9

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

Section 9(l)(vii). The assessee was therefore required to deduct TDS as per the provisions of Section 195 on such

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

Section 9(l)(vii). The assessee was therefore required to deduct TDS as per the provisions of Section 195 on such

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

Section 9(l)(vii). The assessee was therefore required to deduct TDS as per the provisions of Section 195 on such

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

Section 9(l)(vii). The assessee was therefore required to deduct TDS as per the provisions of Section 195 on such

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

Section 9(l)(vii). The assessee was therefore required to deduct TDS as per the provisions of Section 195 on such

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

Section 9(l)(vii). The assessee was therefore required to deduct TDS as per the provisions of Section 195 on such

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

Section 9(l)(vii). The assessee was therefore required to deduct TDS as per the provisions of Section 195 on such

TRANS WORLD INTERNATIONAL LLC,WILMINGTON, DELAWARE, USA vs. DEPUTY COMMISSIONER OF INCOME TA, CIRCLE 3(1)(1), INTERNATIONAL TAXATION, CIVIC CENTRE, NEAR MINTO ROAD, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

TDS') amounting to INR 1,77,696/- and self-assessment tax credit of INR 31,22,870/- whilst computing the tax liability of the Appellant for the year under consideration. 9. That in the facts and circumstances of the case & in law, the Ld. AO has erred in initiating penalty proceedings under section

AMAZON WEB SERVICES, INC.,USA vs. ACIT, CIRCLE-1(1)(1), NEW DELHI

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

TDS thereon under section 195 even though the consideration so received is chargeable to tax both under the definition of royalty under the provisions of section 9

AMAZON WEB SERVICES, INC.,USA vs. ACIT CIRCLE INTERNATIONAL TAX 1(1)(1), NEW DELHI

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

TDS thereon under section 195 even though the consideration so received is chargeable to tax both under the definition of royalty under the provisions of section 9

HCL AUSTRALIA SERVICES PTY LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, similar grounds of appeal, in all the captioned

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

section 9 of the Act. We find that HCLT had concluded its agreements with the customers in the country of the customers which is situated outside India; that the onsite services are rendered by the assessee outside India at the customer's location and no part of the service/software program is sent or performed inIndia; the services are directly performed