Section 195A of the Income Tax Act

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
20
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
14
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 Wipro Ltd, Bangalore vs. Additional Commissioner of Income Tax, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1220/BANG/2014[2012-13]Status: DisposedITAT Bangalore21 Jun 2019AY 2012-13

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

M/S Wipro Ltd, Bangalore vs. Additional Commissioner of Income Tax, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1219/BANG/2014[2011-12]Status: DisposedITAT Bangalore21 Jun 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

M/S Wipro Ltd, Bangalore vs. Additional Commissioner of Income Tax, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1218/BANG/2014[2010-11]Status: DisposedITAT Bangalore21 Jun 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

M/S Wipro Ltd, Bangalore vs. Additional Commissioner of Income Tax, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1217/BANG/2014[2009-10]Status: DisposedITAT Bangalore21 Jun 2019AY 2009-10

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

M/S Wipro Ltd, Bangalore vs. Additional Commissioner of Income Tax, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1216/BANG/2014[2008-09]Status: DisposedITAT Bangalore21 Jun 2019AY 2008-09

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

M/S Wipro Ltd, Bangalore vs. Additional Commissioner of Income Tax, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1215/BANG/2014[2007-08]Status: DisposedITAT Bangalore21 Jun 2019AY 2007-08

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

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)

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)

Director of Income Tax Inter.T vs. M/S Modiluft Ltd

The appeals are allowed to the extent that the

ITA/772/2004HC Delhi08 May 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 10

DCIT 6(2), Mumbai vs. Kpmg Advisory Services P. Ltd, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 4556/MUM/2013[2006-07]Status: DisposedITAT Mumbai13 Oct 2017AY 2006-07

Bench: Shri C.N. Prasad() & Shri G Manjunatha ()

Section 143(2)Section 194Section 194CSection 195Section 40

ITO 9(2)(1), Mumbai vs. Bhadrecha Construction P.Ltd, Mumbai

ITA 3305/MUM/2015[2007-08]Status: DisposedITAT Mumbai17 Apr 2017AY 2007-08

Bench: Shri D.T. Garasia, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 3304/Mum/2015 & आयकर अपील सं./I.T.A. No. 3305/Mum/2015

For Appellant: Shri Hari Om Tulsiyan & Darshani
Section 144Section 251(2)Section 254(1)Section 40

ITO 9(2)(1), Mumbai vs. Bhadrecha Construction P.Ltd, Mumbai

ITA 3304/MUM/2015[2007-08]Status: DisposedITAT Mumbai17 Apr 2017AY 2007-08

Bench: Shri D.T. Garasia, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 3304/Mum/2015 & आयकर अपील सं./I.T.A. No. 3305/Mum/2015

For Appellant: Shri Hari Om Tulsiyan & Darshani
Section 144Section 251(2)Section 254(1)Section 40

Ballarpur Industries Ltd., Gurgaon vs. ITO, New Delhi

In the result, the appeals of the assessee are allowed

ITA 447/DEL/2011[2006-07 (F.Y. 2005-06)]Status: DisposedITAT Delhi10 Mar 2017

Bench: Sh.S.V.Mehrotra & Smt Diva Singh

Section 201(1)

Reliance Industries Ltd ( As An Agent of Standard Charterd Bank Under Section 163 of the Act on Behalf of Non Resident Lender and Noteholders), Mumbai vs. DDIT (It) RG 2(1), Mumbai

In the result, appeal of the assessee stands allowed

ITA 3220/MUM/2012[2005-06]Status: DisposedITAT Mumbai05 May 2016AY 2005-06

Bench: Shri Amit Shukla & Shri Ramit Kochar

Section 10(15)(iv)Section 143(3)Section 163

M/S Balmer Lawries & Co. Ltd., Kolkata vs. Income Tax Officer(It) WD-1(1), Kolkata

In the result, assessee’s appeal stands allowed

ITA 2079/KOL/2014[2012-2013]Status: DisposedITAT Kolkata27 Apr 2016AY 2012-2013

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2012-13 M/S Balmer Lawrie & Co. V/S. Income Tax Officer Ltd., 21, N.S.Road, (International Taxation), Kolkata-700 001 Ward-1(1), Aayakar [Pan No. Aabcb 0984 E] Bhawan (Poorva), 2Nd Floor, R. No.215, 110, Shanti Pally, Kolkata- 700 107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri M.K.Poddar, Sr-Advocate अपीलाथ" क" ओर से/By Appellant Shri C.P.Bhatia, Jcit-Dr ""यथ" क" ओर से/By Respondent 18-02-2016 सुनवाई क" तार"ख/Date Of Hearing 27-04-2016 घोषणा क" तार"ख/Date Of Pronouncement

Section 195Section 201(1)Section 5(2)(b)

Commissioner of Income Tax vs. Tadashi Murakami

ITA/920/2009HC Delhi22 Oct 2009
Section 195A

The Commissioner of Income Tax and Ors vs. M/S O.N.G.C M/S As Agent of M/S Brown and Root

Appeal is dismissed accordingly

ITA/546/2001HC Uttarakhand29 Jun 2005

Bench: Us Is As Follows:

Section 195Section 195ASection 260ASection 44

The Commissioner of Income Tax and Anr vs. M/S Mc Dermott International Inc

Appeal is disposed of accordingly

ITA/309/2000HC Uttarakhand20 Jul 2004

Bench: Us Is As Follows:-

Section 195ASection 260ASection 44B

Commissioner Income Tax vs. O.N.G.C

Appeal is disposed of accordingly

ITA/49/2000HC Uttarakhand08 Jul 2004

Bench: Us Is As Follows:

Section 165ASection 195Section 195ASection 260ASection 44B

The Commissioner of Income Tax and Anr vs. O.N.G.C

Appeal is disposed of accordingly

ITA/76/1999HC Uttarakhand08 Jul 2004

Bench: Us Is As Follows:

Section 195Section 195ASection 260ASection 44B