PR COMMISSIONER OF INCOME TAX-6 vs. M/S SUBEX TECHNOLOGIES LTD

In the result, the appeal is disposed of

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

TDS towards payments made sub- 3 contractor as per section 195 of the Act and non deduction of TDS attracts

NICE LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

TDS is made under Section 195(1) of the Income Tax Act, or such person has, after applying Section 195

M/S.KARNATAKA POWER TRANSMISSION vs. THE DEPUTY COMMISSIONER OF

In the result, the appeals are allowed

Bench: S.SUJATHA,N.K.PATIL

195 of the Act imposes a statutory obligation on any person responsible for paying the non resident any sum ‘chargeable under the provisions of the Act’ which expression do not find place in Section 194-A of the Act. 14 17. It is further contended that [a] the tax deductor had failed to satisfy the Officer-in-charge of TDS

THE DIRECTOR OF INCOME TAX vs. M/S ABBEY BUSINESS SERVICES INDIA PVT LTD

In the result, we do not find any merit in this

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

TDS under Section 195 of the I.T. Act and as such invoking of Section 40(a)(i) by assessing authority

WIPRO LIMITED vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

The appeal is allowed

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

section 195 of the Income Tax Act were not liable to deduct any TDS under section 195 of the Income

THE DIRECTOR OF INCOME TAX vs. IBM INDIA PRIVATE LIMITED

Appeals are dismissed

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

TDS ought to have been deducted under Section 195 of the Income Tax Act, 1961 (the Act for short). Assessee

PR COMMISSIONER OF INCOME TAX-7 vs. M/S TALLY SOLUTIONS PVT LTD

In the result, the appeals fail and are hereby

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

TDS was deduction under Section 195 of the Act on the aforesaid payment, therefore, disallowance under Section 40(a)(ia) of the Act has rightly

PR COMMISSIONER OF INCOME TAX-7 vs. M/S TALLY SOLUTIONS PVT LTD

In the result, the appeals fail and are hereby

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

TDS was deduction under Section 195 of the Act on the aforesaid payment, therefore, disallowance under Section 40(a)(ia) of the Act has rightly

PR. COMMISSIONER OF vs. M/S TALLY SOLUTIONS PVT LTD.,

In the result, the appeals fail and are hereby

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

TDS was deduction under Section 195 of the Act on the aforesaid payment, therefore, disallowance under Section 40(a)(ia) of the Act has rightly

M/S ANSYS SOFTWARE PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the order dated 29

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

TDS as per the provisions of Section 195 of the Act and failure to deduct TDS the provisions of Section

THE PR. COMMISSIONER OF INCOME -TAX vs. M/S KAWASAKI MICRO ELECTRONICS INC

The appeal is disposed of

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

TDS as required under section 195 of the Act without appreciating that section 40 starts with a non-obstante clause

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 on thus payments when conditions set out in Section 9(1)(vii) of the Act read with Article 12 of the India- USA DTAA as well as Section 195

M/S TOYOTA KIRLOSKAR MOTOR P LTD vs. INCOME TAX OFFICER

In the result, the appeal is allowed

Bench: ALOK ARADHE,M.G.S. KAMAL

TDS and interest on the aforesaid amount under Section 201(1A) was computed at Rs.14,18,327/- and Rs.25,195

PR. COMMISSIONER OF INCOME TAX-5 vs. M/S. PUMA SPORTS INDIA P., LTD.,

The appeal stands dismissed

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

TDS is not deductible from commission payment to a foreign agency on foreign soil. 9. This Court has carefully gone through the judgment delivered in the case of GVK Industries Ltd. (supra). In the aforesaid case, a Non-Resident Company had acted as a consultant to assessee-GVK Industries Ltd. (supra). It had skill, acumen and knowledge in specialized field

BANGALORE METRO RAIL CORPORATION vs. DEPUTY COMMISSIONER OF INCOME TAX

The appeals are allowed in part

Bench: S.SUJATHA,RAVI V HOSMANI

Section 195 appears in Chapter XVII which deals with collection and recovery. As held in the case of C.I.T. Vs. Eli Lilly & Co. (India) (P.) Ltd. [312 ITR 225] the provisions for deduction of TAS which is in Chapter XVII dealing with collection of taxes and the charging provisions of the I.T. Act form one single integral, inseparable Code

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

Appeals are dismissed

Bench: V KAMESWAR RAO,S RACHAIAH

Section 9(1)(vi) of the Act and therefore assessee ought to have deducted TDS on such payments? iii) Whether on the facts and in the circumstances of the case, the Tribunal is right in law allowing appeal of the assessee by holding that there was no obligation on part of assessee to deduct TDS on payments made

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

THE COMMISSIONER OF INCOME TAX vs. M/S MANTRI TECHNOLOGY CONSTELLATIONS PVT LTD

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

TDS has to be rate prescribed under DTAA or Act whichever is lower even though as per Section 195 or Section