Which cases are most cited on Section 195A?

Gemplus India (P) Ltd. v. ACIT (3 Taxmann.com 755) — 20 citing judgments; Commissioner of Income-tax v. Standard Polygraph Machines (P.) Ltd. (124 Taxmann 669) — 14 citing judgments.

How many judgments are there on Section 195A?

BharatTax indexes 147 ITAT, High Court and Supreme Court judgments that turn on Section 195A of the Income Tax Act, 1961.

Section 195A of the Income Tax Act

Q: What is the leading case on Section 195A of the Income Tax Act?

Gemplus India (P) Ltd. v. ACIT (3 Taxmann.com 755) is the decision most relied on for Section 195A, cited in 20 judgments. The Assessing Officer (AO) may determine the Arm's Length Price (ALP) to be 'Nil' for intra-group services if the services were not actually rendered or if the payment is not commensurate with the benefits derived. This position aligns with the Gemplus India case where management fees were challenged.

The decision most relied on for Section 195A is Gemplus India (P) Ltd. v. ACIT (3 Taxmann.com 755), cited in 20 of the 147 judgments on BharatTax that turn on this section.

Leading authorities on Section 195A

Gemplus India (P) Ltd. v. ACIT

3 Taxmann.com 755 · 2010 · ITAT

citing judgments

The Assessing Officer (AO) may determine the Arm's Length Price (ALP) to be 'Nil' for intra-group services if the services were not actually rendered or if the payment is not commensurate with the benefits derived. This position aligns with the Gemplus India case where management fees were challenged.

Commissioner of Income-tax v. Standard Polygraph Machines (P.) Ltd.

124 Taxmann 669 · 2002 · High Court

citing judgments

Expenditure incurred to discharge a contractual liability to bear the tax liabilities of payees is allowable as a deduction, even if it relates to TDS.

Judgments on Section 195A

M/S. Indian Oil Corporation Ltd, Mumbai vs. The DDIT (It) - 3(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 989/MUM/2008[2006-07]Status: DisposedITAT Mumbai19 Dec 2023AY 2006-07

Bench: Shri Vikas Awasthy& Shri Gagan Goyalआअसं.987/मुं/2008से आअसं .989/मुं/2008

For Appellant: Shri Ketan Ved &For Respondent: Shri Anil Sant

Section 195(2)Section 195A

M/S. Indian Oil Corporation Ltd, Mumbai vs. The DDIT (It) - 3(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 988/MUM/2008[2005-06]Status: DisposedITAT Mumbai19 Dec 2023AY 2005-06

Bench: Shri Vikas Awasthy& Shri Gagan Goyalआअसं.987/मुं/2008से आअसं .989/मुं/2008

For Appellant: Shri Ketan Ved &For Respondent: Shri Anil Sant

Section 195(2)Section 195A

M/S. Indian Oil Corporation Ltd, Mumbai vs. The DDIT (It) - 3(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 987/MUM/2008[]Status: DisposedITAT Mumbai19 Dec 2023

Bench: Shri Vikas Awasthy& Shri Gagan Goyalआअसं.987/मुं/2008से आअसं .989/मुं/2008

For Appellant: Shri Ketan Ved &For Respondent: Shri Anil Sant

Section 195(2)Section 195A

Atomstroyexport, Mumbai vs. DCIT (It)Circle -1(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 575/MUM/2023[2020-2021]Status: DisposedITAT Mumbai12 Dec 2023AY 2020-2021

Bench: Shri Kuldip Singh, Jm & Ms Padmavathy S, Am

For Respondent: Shri Ajay Kumar Sharma, CIT-DR

Section 143(3)Section 234ASection 234BSection 44B

Permali Wallace Pvt. Ltd, Bhopal vs. ITO (It & Tp), Bhopal

ITA 552/IND/2018[2016-17]Status: DisposedITAT Indore09 Nov 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 195Section 195rSection 201(1)Section 271CSection 9(1)(i)Section 9(1)(vii)

Permali Wallace Pvt. Ltd, Bhopal vs. ITO (It & Tp), Bhopal

ITA 551/IND/2018[15-16]Status: DisposedITAT Indore09 Nov 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 195Section 195rSection 201(1)Section 271CSection 9(1)(i)Section 9(1)(vii)

Permali Wallace Pvt. Ltd, Bhopal vs. ITO (It & Tp), Bhopal

ITA 550/IND/2018[14-15]Status: DisposedITAT Indore09 Nov 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 195Section 195rSection 201(1)Section 271CSection 9(1)(i)Section 9(1)(vii)

M/S Tesla Transformers, Bhopal vs. ITO(International Taxation), Bhopal

In the result, Ground Numbers 1 to 4 of assessee’s appeal are dismissed

ITA 100/IND/2018[2015-16]Status: DisposedITAT Indore29 Nov 2022AY 2015-16

For Appellant: Shri Anil Khabya, A.RFor Respondent: Shri Ashish Porwal, Sr. D.R

Section 195Section 201Section 201(1)Section 9

M/S. Icici Securities Ltd, Mumbai vs. The Income Tax Officer (International Tax Ward)2(2) (2), Mumbai

In the result, the appeal is allowed in the terms indicated above

ITA 1511/MUM/2022[2015-16]Status: DisposedITAT Mumbai09 Nov 2022AY 2015-16

Section 195Section 201Section 201(1)Section 201(4)Section 204Section 49

Man Industries (India) Limited, Mumbai vs. DCIT, Central Range -7 (2), Mumbai

In the result, all the three appeals filed by the assessee are allowed

ITA 1490/MUM/2021[2014-15]Status: DisposedITAT Mumbai28 Oct 2022AY 2014-15

Section 195A

M/S. Infosys Bpo Limited, Bangalore vs. The Deputy Commissioner of Income Tax, International Taxation, Circle-1(1), Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 988/BANG/2017[2016-17]Status: DisposedITAT Bangalore17 May 2022AY 2016-17

Bench: Shri N V Vasudevan & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT)

Section 195Section 195ASection 206ASection 248Section 9Section 9(1)(vi)

M/S. Infosys Bpo Limited, Bangalore vs. The Deputy Commissioner of Income Tax, International Taxation, Circle-1(1), Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 987/BANG/2017[2016-17]Status: DisposedITAT Bangalore17 May 2022AY 2016-17

Bench: Shri N V Vasudevan & Shri Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri

Section 195Section 195ASection 206ASection 248Section 9Section 9(1)(vi)

M/S the Bheemunipatnam Mutually Aided Cooperative Building Society, Visakhapatnam vs. Income Tax Officer (TDS), Ward-6(1), Visakhapatnam

In the result, appeal of the assessee is partly allowed

ITA 92/VIZ/2015[2013-14]Status: DisposedITAT Visakhapatnam11 May 2022AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.92/Viz/2015 (ननधधारण वषा / Assessment Year :2013-14) M/S. The Bheemunipatnam Vs. Income Tax Officer (Tds), Mutually Aided Cooperative Ward-6(1), Building Society Ltd., Visakhapatnam. Bheemunipatnam, Visakhapatnam. Pan: Aaaat 5114 H (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Y.A. Rao प्रत्यधथी की ओर से / Respondent By : Sri Karthik Manickam, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 13/04/2022 घोषणध की तधरीख/Date Of : 11/05/2022 Pronouncement O R D E R Per S. Balakrishnan:

For Appellant: Sri Y.A. RaoFor Respondent: Sri Karthik Manickam, Sr. AR

Section 194CSection 194JSection 194J(1)(a)Section 195ASection 201Section 201(1)Section 206A

M/S. Infosys Bpo Linited, Bangalore vs. The Deputy Commissioner of Income Tax, International Taxation, Circle-1(1), Bangalore

In the result appeals filed for assessment years under consideration stands partly allowed

ITA 990/BANG/2017[2015-16]Status: DisposedITAT Bangalore11 Oct 2021AY 2015-16

Bench: Shri B.R. Baskaran & Smt Beena Pillaiit(It)A No. 986/Bang/2017 Assessment Year: 2016-17 The Deputy M/S. Infosys Bpo Ltd., Commissioner Of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. Vs. Circle 1 (1), Pan: Aaccp4478N Bangalore. (Appellant) (Respondent) & It(It)A No. 990/Bang/2017 Assessment Year: 2015-16 The Deputy M/S. Infosys Bpo Ltd., Commissioner Of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. Vs. Circle 1 (1), Pan: Aaccp4478N Bangalore. (Appellant) (Respondent) Appellant By : Shri Padamchand Khincha, Ca Shri Priyadarshi Misra, Addl. Respondent By : Cit (Dr) Date Of Hearing : 16.07.2021 Date Of Pronouncement : 11.10.2021 Order Per Beena Pillai

For Appellant: Shri Padamchand Khincha, CAFor Respondent: CIT (DR)

Section 195Section 195ASection 206ASection 9(1)(vi)

M/S. Infosys Bpo Limited, Bangalore vs. The Deputy Commissioner of Income Tax, International Taxation, Circle-1(1), Bangalore

In the result appeals filed for assessment years under consideration stands partly allowed

ITA 986/BANG/2017[2016-17]Status: DisposedITAT Bangalore11 Oct 2021AY 2016-17

For Appellant: Shri Padamchand Khincha, CAFor Respondent: CIT (DR)

Section 195Section 195ASection 206ASection 9(1)(vi)