THE COMMISSIONER OF INCOME TAX vs. M/S ITC HOTELS LTD.,

Bench: ARAVIND KUMAR,VINEET SARAN

TDS u/s 195 r/w S.197 of the Act, in respect of payments made by the assessee as they did not have a permanent establishing

APOLLO TYRES LTD vs. COMMISSIONER OF INCOME TAX

Bench: The Hon'Ble Dr.Justice Vineet Kothari

TDS under Section 195 of the Income Tax Act (‘Act’) would not apply the Article 12.5 of India-Finland, as aforesaid, read as under:- Date of Order 28-11-2017 W.P.No.31738/2016 & W.P.No.32301/2016 c/.w W.P.No.31737/2016 & W.P.No.32300/2016 Apollo Tyres Ltd. Vs. Commissioner of Income-tax 11/16 “5. Royalties or fees for technical services shall be deemed to arise

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

permanent establishment, and so on. A country might choose to emphasise one or the other of the aforesaid factors for exercising fiscal jurisdiction to tax the entity. Depending on which of the factors is considered to be the connecting factor in different countries, the same income of the same entity might become liable to taxation in different countries. This would

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

permanent establishment, and so on. A country might choose to emphasise one or the other of the aforesaid factors for exercising fiscal jurisdiction to tax the entity. Depending on which of the factors is considered to be the connecting factor in different countries, the same income of the same entity might become liable to taxation in different countries. This would

MPHASIS CORPORATION vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Bench: The Hon'Ble Dr.Justice Vineet Kothari

Permanent Establishment (P.E.) in India and therefore, the impugned notice is without jurisdiction. Date of Order -21-11-2017 W.P.No.45709/2017 Mphasis Corporation vs. The Assistant Commissioner of Income Tax and Others. 8/12 (iv) Learned counsel for the petitioner submitted that all these objections have been raised before the Respondent-Assessing Authority and he has not yet decided the same

TATA ADVANCED MATERIALS LIMITED

Appeals are allowed

Bench: P.B.BAJANTHRI

permanent establishment of NTOs in the country, the income is not taxable in India. 24 [2011] 238 CTR 0233 25 [2016] 133 DTR 0185 (Del) ITA No.160/2015 C/W ITA Nos. 161/2015, 162/2015, 163/2015, 164/2015, 64/2020, 65/2020, 66/2020 22 Re: Question No. 5 as follows:  that this issue is covered by CIT v/s. Wipro Limited26 followed in the Appellant

THE COMMISSIONER OF INCOME TAX vs. M/S URBAN LADDER HOME DECOR SOLUTIONS PVT LTD

Appeals are dismissed

Bench: V KAMESWAR RAO,S RACHAIAH

TDS by relying on the decision of the Supreme Court in the case of Engineering Analysis (supra) is clearly distinguishable on facts. In support of his submissions, he has heavily relied upon the assessment order and the order in appeal before the CIT(A). 8. On the other hand, Sri. Sandeep Huilgol, learned counsel appearing for the respondent-assessee

MPHASIS DEUTSCHLAND GMBH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Bench: The Hon'Ble Dr.Justice Vineet Kothari

TDS) rendering such expenses as non-admissible in the hands of the assessee. The said reasons cannot be said to be irrelevant or non-germane for the formation of a reasonable belief about escapement of income as required under Section 147/148 of the Act or initiation of such proceedings for bringing to the tax the income which has escaped assessment

MPHASIS UK LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Bench: The Hon'Ble Dr.Justice Vineet Kothari

TDS) rendering such expenses as non-admissible in the hands of the assessee. The said reasons cannot be said to be irrelevant or non-germane for the formation of a reasonable belief about escapement of income as required under Section 147/148 of the Act or initiation of such proceedings for bringing to the tax the income which has escaped assessment

THE COMMISSIONER OF INCOME TAX vs. M/S AD2PRO MEDIA SOLUTIONS PVT LTD

Appeals are dismissed

Bench: P.S.DINESH KUMAR,RAMACHANDRA D. HUDDAR

TDS does not arise because the US Company does not have any income which is deemed to accrue or arise in India. Therefore, assessee cannot be considered as a defaulter under Section 195 of the Act. ITA No. 232/2020 C/W ITAs No. 234/2020, 235/2020, 238/2020, 241/2020, 242/2020, 243/2020 16 6. He has placed reliance upon the following authorities: a) Commissioner

WIPRO LIMITED vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

The appeal is allowed

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

permanent establishment in India. The contention of the company is that there is no income chargeable to tax requiring deduction of tax at source. The contention of the learned Senior counsel for the appellant is that the Income Tax Appellate Tribunal has erred in law and in facts in holding that the payments made by the assessee were

M/S. LAKSHMINIRMAN BANGALORE PVT.LTD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS lies in the fact that it prepones the collection of tax to ensure regular source of revenue and wider base for tax. 5. It is contended that under the Act there is an obligation on the Department to process the income tax returns filed by the assessee within specified period and such processing can be done only when

MINTENT SERVICED APARTMENTS PVT LTD., vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS lies in the fact that it prepones the collection of tax to ensure regular source of revenue and wider base for tax. 5. It is contended that under the Act there is an obligation on the Department to process the income tax returns filed by the assessee within specified period and such processing can be done only when

M/S TEACHERS CO OPERATIVE BANK vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS lies in the fact that it prepones the collection of tax to ensure regular source of revenue and wider base for tax. 5. It is contended that under the Act there is an obligation on the Department to process the income tax returns filed by the assessee within specified period and such processing can be done only when

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS lies in the fact that it prepones the collection of tax to ensure regular source of revenue and wider base for tax. 5. It is contended that under the Act there is an obligation on the Department to process the income tax returns filed by the assessee within specified period and such processing can be done only when

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS lies in the fact that it prepones the collection of tax to ensure regular source of revenue and wider base for tax. 5. It is contended that under the Act there is an obligation on the Department to process the income tax returns filed by the assessee within specified period and such processing can be done only when

SREE C B EDUCATIONAL AND CULTURAL TRUST vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS lies in the fact that it prepones the collection of tax to ensure regular source of revenue and wider base for tax. 5. It is contended that under the Act there is an obligation on the Department to process the income tax returns filed by the assessee within specified period and such processing can be done only when

M/S MAHRISHI MELTCHEMS PRIVATE LIMITED vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS lies in the fact that it prepones the collection of tax to ensure regular source of revenue and wider base for tax. 5. It is contended that under the Act there is an obligation on the Department to process the income tax returns filed by the assessee within specified period and such processing can be done only when