Search: TDS | BharatTax

10 results for “TDS”+ Section 195Aclear

Sorted by relevance

Bangalore36 Mumbai18 Delhi13 Pune10 Indore9 Kolkata3 Ahmedabad2 Surat2 Visakhapatnam1 Chennai1

Key Topics

Section 19518 Section 201(1)17 Section 20110 Section 4010 Double Taxation/DTAA9 TDS9 Section 9(1)(vi)8 Section 1476 Section 143(3)4 Section 1484 Reassessment2 Reopening of Assessment2

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 905/PUN/2015[2007-08]Status: DisposedITAT Pune23 Jan 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das

Section 195Section 201Section 201(1)Section 9(1)(vi)

TDS u/s 195A for the purposes of computing tax and interest, without appreciating that the said section was not applicable

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 908/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das

Section 195Section 201Section 201(1)Section 9(1)(vi)

TDS u/s 195A for the purposes of computing tax and interest, without appreciating that the said section was not applicable

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 907/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das

Section 195Section 201Section 201(1)Section 9(1)(vi)

TDS u/s 195A for the purposes of computing tax and interest, without appreciating that the said section was not applicable

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 906/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das

Section 195Section 201Section 201(1)Section 9(1)(vi)

TDS u/s 195A for the purposes of computing tax and interest, without appreciating that the said section was not applicable

JOHN DEERE INDIA PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, both the appeals of assessee are allowed as indicated above

ITA 1164/PUN/2017[2008-09]Status: DisposedITAT Pune26 Jun 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1163/Pun/2017 यििाारण वषा / Assessment Year : 2008-09 John Deere Equipment Pvt. Ltd., (Now Merged With John Deere India Pvt. Ltd.) Tower Xiv, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. Pan: Aaacl7331A Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 14, Pune

For Appellant: Shri Nikhil PathakFor Respondent: Ms. Nandita Kanchan

Section 143(3)Section 147Section 148Section 40Section 9

TDS on the payments made for IT Support Services. 2.7] The learned CIT(A) erred in confirming the grossing up of amounts as per the provisions of Section 195A

JOHN DEERE EQUIPMENT PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, both the appeals of assessee are allowed as indicated above

ITA 1163/PUN/2017[2008-09]Status: DisposedITAT Pune26 Jun 2019AY 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: Ms. Nandita Kanchan

Section 143(3)Section 147Section 148Section 40Section 9

TDS on the payments made for IT Support Services. 2.7] The learned CIT(A) erred in confirming the grossing up of amounts as per the provisions of Section 195A

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE vs. M/S. IAC INTERNATIONAL AUTOMOTIVE INDIA PVT.LTD,, PUNE

In the result, the appeal of the Revenue is dismissed

ITA 749/PUN/2022[2013-14]Status: DisposedITAT Pune08 Jul 2025AY 2013-14

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

For Appellant: Shri Darpan KirpalaniFor Respondent: Shri Madhukar Anand

Section 143(2)Section 92Section 92C

TDS liability borne by the assessee, keeping in view the provisions of section 195A of the Act. 5.3 Referring to the Ld. TPO‟s findings

JOHN DEERE INDIA PVT. LTD,,PUNE vs. DDIT,(IT) -I,, PUNE

In the result, the appeal of assessee is allowed

ITA 626/PUN/2017[2009-10]Status: DisposedITAT Pune01 Aug 2019AY 2009-10

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil PathakFor Respondent: Shri Pankaj Garg

Section 195Section 201Section 201(1)Section 9(1)(vi)

TDS u/s 195A for the purposes of computing tax and interest, without appreciating that the said section was not applicable

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,, PUNE

In the result, appeal of assessee is allowed and the appeal of Revenue is dismissed

ITA 2011/PUN/2014[2007-08]Status: DisposedITAT Pune28 Feb 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.2011/Pun/2014 यििाारण वषा / Assessment Year : 2007-08

For Appellant: Shri C.H. NaniwadekarFor Respondent: S/Shri Abhishek Meshram and Sanjeev Ghei

Section 195Section 195ASection 201Section 201(1)Section 9(1)(vi)

195A of the IT Act, 1961 on account of amounts paid to foreign companies under the head of Royalties / FTS within the meaning of section 9(1)(vi)/9(1)(vii) of the Act as well as Article 12 of the DTAA between India and USA/UAE/SPAIN/SINGAPORE/ MALAYSIA/ GERMANY/THAILAND/CANADA/IRELAND/UK as such. 2. On the facts and circumstances of this case

DEPUTY DIRECTOR OF INCOME-TAX vs. IGATE COMPUTER SYSTEMS LTD.,, PUNE

In the result, appeal of assessee is allowed and the appeal of Revenue is dismissed

ITA 2182/PUN/2014[2007-08]Status: DisposedITAT Pune28 Feb 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.2011/Pun/2014 यििाारण वषा / Assessment Year : 2007-08

For Appellant: Shri C.H. NaniwadekarFor Respondent: S/Shri Abhishek Meshram and Sanjeev Ghei

Section 195Section 195ASection 201Section 201(1)Section 9(1)(vi)