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

In the result, the appeals are allowed

Bench: S.SUJATHA,N.K.PATIL

1) of Section 201 do not cover, failure to deduct tax at source, such an interpretation being contrary to the intent of the Legislature. 16. Learned counsel would further distinguish the judgment of Erricson Communications (supra) contending that the said judgment was rendered in the context of Section 195 of the Act wherein. Section 195 of the Act imposes

TATA ADVANCED MATERIALS LIMITED

Appeals are allowed

Bench: P.B.BAJANTHRI

TDS under Section 194C of the Act; 26 ITA No. 181/2019 dated 29 November 2022 27 ITA No. 120/2020 dated January 17, 2023 28 ITA No. 397 of 2015 ITA No.160/2015 C/W ITA Nos. 161/2015, 162/2015, 163/2015, 164/2015, 64/2020, 65/2020, 66/2020 23  the burden is always on the Revenue to establish that a receipt falls within the taxing provision

BANGALORE METRO RAIL CORPORATION vs. DEPUTY COMMISSIONER OF INCOME TAX

The appeals are allowed in part

Bench: S.SUJATHA,RAVI V HOSMANI

1). While interpreting a Section one has to give weightage to every word used in that section. While interpreting the provisions of the Income Tax Act one cannot read the charging Sections of that Act de hors the machinery Sections. The Act is to be read as an integrated Code. Section 195 appears in Chapter XVII which deals with collection

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 is not proper even when the nature of transactions and materials available on record established that payments made by assessee to Abbey National Plc, UK, can be categorized as 'fees for technical services' under Section 9(1

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

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

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

1)(vi) of the Act and since, no TDS was deduction under Section 195 of the Act on the aforesaid

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

1)(vi) of the Act and since, no TDS was deduction under Section 195 of the Act on the aforesaid

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

1)(vi) of the Act and since, no TDS was deduction under Section 195 of the Act on the aforesaid

THE DIRECTOR OF INCOME -TAX vs. M/S JEANS KNIT PVT LTD

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

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

TDS. The Assessing Officer by an order dated 11.08.2008, inter alia held that non resident company is a service provider and is not an agent of the assessee and the services rendered by non resident company have to be treated as technical services and are squarely covered under the scope and ambit of Section 9(1

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

THE DIRECTOR OF INCOME TAX vs. M/S TEXAS INSTRUMENTS INCORPORATED

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

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

TDS and consequential interest. The assessee thereupon approached the Commissioner of Income Tax (Appeals), who by an order dated 30.03.2010 inter alia held that 7 computation of interest under Section 234B is required to be re computed and the matter was remitted. The assessee thereupon filed an appeal before the Income Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal

THE DIRECTOR OF INCOME-TAX vs. M/S TEXAS INSTRUMENTS INCORPORATED

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

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

TDS and consequential interest. The assessee thereupon approached the Commissioner of Income Tax (Appeals), who by an order dated 30.03.2010 inter alia held that 7 computation of interest under Section 234B is required to be re computed and the matter was remitted. The assessee thereupon filed an appeal before the Income Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal

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

1. PR. COMMISSIONER OF INCOME TAX-6 BMTC COMPLEX, KORMANGALA BANGALORE. 2. THE JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE-12(3), BENGALURU. ... APPELLANTS (BY SRI. E.I. SANMATHI, ADV.,) AND: M/S. SUBEX TECHNOLOGIES LTD NO.999, 9TH MAIN, HSR LAYOUT SECTOR-7, BENGALURU-560102 PAN:AAICS9433Q. ... RESPONDENT (BY SRI. CHYTHANYA K.K. ADV.) - - - THIS ITA IS FILED UNDER SECTION

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

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 is not proper even when the nature of transactions and materials available on record established that payments made by assessee to Abbey National Plc, UK, can be categorized as 'fees for technical services' under Section 9(1

WIPRO LIMITED vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

The appeal is allowed

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

1)(vi), along with explanations 2 and 4 thereof), which deal with royalty, not being more beneficial to the assessees, have no application in the facts of these cases. 5 169. Our answer to the question posed before us, is that the amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration

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

195, 194C, 194J, 194H and 194I of the Act. It is also submitted that no interference with the order of the tribunal is called for in exercise of powers under Section 260A of the Act. 8. We have considered the submissions made by learned counsel for the parties and have perused the record. Before proceeding further, it is apposite