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

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

Section 9(1)(vii) of the Act and TDS provisions are not applicable? 3 (ii) Whether the tribunal was correct

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

THE COMMISSIONER OF INCOME-TAX vs. M/S VODAFONE SOUTH LTD

The appeals are dismissed

Bench: S.N.SATYANARAYANA,JAYANT PATEL

Section 9(1)(vii) Explanation-2. He also relied on the decision of Hon’ble Bangalore ITAT in the case of Bangalore Electricity Supply Co. Ltd. Vs. ITO (TDS

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub- section (1C) of Section 197A by the payee] (viii) furnish particulars of amount paid or credited on which tax was not deducted in view of the notification issued under

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub- section (1C) of Section 197A by the payee] (viii) furnish particulars of amount paid or credited on which tax was not deducted in view of the notification issued under

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub- section (1C) of Section 197A by the payee] (viii) furnish particulars of amount paid or credited on which tax was not deducted in view of the notification issued under

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub- section (1C) of Section 197A by the payee] (viii) furnish particulars of amount paid or credited on which tax was not deducted in view of the notification issued under

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub- section (1C) of Section 197A by the payee] (viii) furnish particulars of amount paid or credited on which tax was not deducted in view of the notification issued under

M/S PRODIGY TECHNOVATIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub- section (1C) of Section 197A by the payee] (viii) furnish particulars of amount paid or credited on which tax was not deducted in view of the notification issued under

M/S. K K BROTHERS vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub- section (1C) of Section 197A by the payee] (viii) furnish particulars of amount paid or credited on which tax was not deducted in view of the notification issued under

M/S PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub- section (1C) of Section 197A by the payee] (viii) furnish particulars of amount paid or credited on which tax was not deducted in view of the notification issued under

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub- section (1C) of Section 197A by the payee] (viii) furnish particulars of amount paid or credited on which tax was not deducted in view of the notification issued under

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub- section (1C) of Section 197A by the payee] (viii) furnish particulars of amount paid or credited on which tax was not deducted in view of the notification issued under

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub- section (1C) of Section 197A by the payee] (viii) furnish particulars of amount paid or credited on which tax was not deducted in view of the notification issued under

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub- section (1C) of Section 197A by the payee] (viii) furnish particulars of amount paid or credited on which tax was not deducted in view of the notification issued under

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub- section (1C) of Section 197A by the payee] (viii) furnish particulars of amount paid or credited on which tax was not deducted in view of the notification issued under

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub- section (1C) of Section 197A by the payee] (viii) furnish particulars of amount paid or credited on which tax was not deducted in view of the notification issued under