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Case Law › Section 195
Income-tax Act · Case Law

Section 195 Income Tax Case Law — TDS on Non-resident Payments

Browse 314 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 195 (TDS on Non-resident Payments) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 195 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 195 (showing 300 of 314)

Formula One World Championship Ltd v. Commissioner Of Income Tax, International Taxation - 3, Delhi & Anr
Supreme Court · 2017 · [2017] 2 S.C.R. 152 · Other
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Union Of India Through Director Of Income Tax v. M/S Tata Chemicals Ltd
Supreme Court · 2014 · [2014] 3 S.C.R. 298 · Other
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Ge India Technology Centre Private Ltd v. Commissioner Of Income Tax & Anr
Supreme Court · 2010 · [2010] 10 S.C.R. 1142 · Allowed
Assessee
Keshav Mills Ltd v. Commissioner Of Income-Tax, Bombay
Supreme Court · 1953 · [1953] 1 S.C.R. 950 · Dismissed
Revenue
Kodambakkam High Road,Nungambakkam, Chennai – 600 034 v. The Deputy Commissioner Of Income Tax, International Taxation, Circle – 2(2)
High Court · 2025 · Other
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M/S.opg Power Generation Private Limited v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Other
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Principal Commissioner Of Income Tax - 4 Delhi v. Mitsubishi Corporation (India) Pvt Ltd
High Court · 2025 · Other
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Pte Ltd v. Commissioner Of Income (Tax International Taxation) - 1 & Anr
High Court · 2025 · Other
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The Commissioner Of Incometax - International Taxation -1 v. Amazon Web Services, Inc
High Court · 2025 · Dismissed
Assessee
M/S. Cholamandalam Ms General Insurance Co Ltddare House v. The Deputy Commissioner Of Income Tax Large Tax Payer Unit, Chennai – 600 101
High Court · 2025 · Other
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Lufthansa Cargo Ag v. Assistant Commissioner Of Income Tax & Ors
High Court · 2025 · Allowed
Assessee
Of Income Tax v. M/S. Tecnotree Convergence
High Court · 2025 · Dismissed
Assessee
Sfdc Ireland Limited v. Commissioner Of Income Tax & Another
High Court · 2025 · Allowed
Assessee
Wa/992/2023 Of The Deputy Commissioner Of Income Tax v. M/S Flipkart Internet Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Ita/11/2022 Of The Commissioner Of Income Tax v. M/S Urban Ladder Home Decor Solutions Pvt Ltd
High Court · 2025 · Allowed
Revenue
Sun Pharmaceutical Industries Ltd v. Income Tax Officer & Anr
High Court · 2025 · Other
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The Principal Commissioner Of Income Tax – 4,Chennai v. M/S.cholamandalam Ms General Insurance
High Court · 2025 · Dismissed
Assessee
Wp/25500/2024 Of Sheladia Associates Inc v. Assistant Director Of Income Tax
High Court · 2024 · Dismissed
Revenue
Pr. Commissioner Of Income Tax- 2 v. Ciena Communications India Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax Ivchennai 600 034 v. M/S.turbo Energy Pvt Ltdno
High Court · 2024 · Dismissed
Assessee
Ita/173/2021 Of Principal Commissioner Of Income Tax v. M/S Technotree Convergence Ltd
High Court · 2024 · Other
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Pr. Commissioner Of Income Tax, Delhi -2 v. M/S. Bharat Sanchar Nigam Ltd
High Court · 2024 · Other
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Genpact India Private Limited v. Assistant Commissioner Of Income Tax, Range 10, Osd, New Delhi & Anr
High Court · 2024 · Other
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Moser Baer India Ltd v. Income Tax Officer
High Court · 2024 · Other
—
Commissioner Of Income Tax International Taxation-2, New Delhi v. Ncr Global Solutions Limited
High Court · 2024 · Allowed
Revenue
The Commissioner Of Income Tax - International Taxation -3 v. Tsys Card Tech Ltd
High Court · 2024 · Other
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Tax, Delhi-5 v. M/S Jas Forwarding Pvt. Ltd
High Court · 2024 · Dismissed
—
Lionbridge Technologies Llc v. Deputy Commissioner Of Income Tax, International Taxation, Circle 2 (2) (1) New Delhi & Anr
High Court · 2024 · Other
—
The Commissioner Of Income Tax - International Taxation -3 v. Salesforce.com Singapore Pte. Ltd
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. Relx Inc
High Court · 2024 · Dismissed
Assessee
Tupperware India Pvt. Ltd v. Commissioner Of Income Tax (International Taxation)-3 & Anr
High Court · 2024 · Allowed
Assessee
Both W.ps v. The Principal Commissioner Of Income Tax -1
High Court · 2024 · Other
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Wp/18382/2023 Of Sheladia Associates Inc v. Assistant Director Of Income Tax
High Court · 2024 · Allowed
Assessee
Harshdip Singh Dhillon v. Union Of India
High Court · 2024 · Allowed
Assessee
Intertek India Private Limited v. Income Tax Officer Ward International
High Court · 2023 · Other
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The Pr Commissioner Of Income Tax - 15 v. Jasjit Singh
High Court · 2023 · Other
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Wp/2505/2012 Of Grasim Industries Ltd v. Assistant Commissioner Of Income Tax, 6(3) And 4 Ors
High Court · 2023 · Other
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Amazon Web Services India Pvt Ltd & Anr v. Income Tax Officer & Anr
High Court · 2023 · Other
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Itat/146/2023 Ia No: Ga/1/2023 Ultimo Logistics Private Limited v. Principal Commissioner Of Income Tax-1, Kolkata
High Court · 2023 · Allowed
Assessee
Tax-6, New Delhi v. Minda Stoneridge Instruments Ltd
High Court · 2023 · Allowed
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Pr. Commissioner Of Income Tax - 16 New Delhi v. Maharani Enterprises
High Court · 2023 · Dismissed
Assessee
Ita/160/2015 Of M/S Vodafone Idea Limited v. Deputy Director Of Income Tax
High Court · 2023 · Allowed
Assessee
Ita/341/2017 Of The Commissioner Of Income Tax v. M/S Infosys Ltd
High Court · 2023 · Dismissed
Assessee
The Commissioner Of Income Tax - International Taxation – 3 v. Sumitomo Coporation
High Court · 2023 · Other
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International Taxation -1 v. Amadeus It Group Sa
High Court · 2023 · Other
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International Taxation -1 v. Amadeus It Group Sa
High Court · 2023 · Other
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Milestone Systems A/S v. Deputy Commissioner Of Income Tax Circle Int Tax 2(2) (1) Delhi
High Court · 2023 · Other
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Wp/713/2021 Of Bid Services Division (Mauritius) Limited v. Authority For Advance Ruling (Income Tax) And 4 Ors
High Court · 2023 · Remanded
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Ita/76/2013 Commissioner Of Income Tax, Kol - Iv v. Right Florist Pvt. Ltd
High Court · 2023 · Other
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By Shri v. Chandrashekar, Advocate
High Court · 2023 · Dismissed
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By Shri. A. Shankar, Senior Advocate For Shri v. Chandrasekhar, Advocate
High Court · 2023 · Dismissed
—
By Shri. A. Shankar, Senior Advocate For Shri v. Chandrasekhar, Advocate
High Court · 2023 · Dismissed
—
By Shri. A. Shankar, Senior Advocate For Shri v. Chandrasekhar, Advocate
High Court · 2023 · Dismissed
—
Ita/410/2013 Of Biocon Biopharmaceuticals Private Ltd v. The Income Tax Officer
High Court · 2023 · Other
—
By Shri. A. Shankar, Senior Advocate For Shri v. Chandrasekhar, Advocate
High Court · 2023 · Dismissed
—
Shri v. Chandrasekhar, Advocate
High Court · 2023 · Dismissed
—
By Shri. A. Shankar, Senior Advocate For Shri v. Chandrasekhar, Advocate
High Court · 2023 · Dismissed
—
Ita/218/2014 Of The Director Of Income Tax v. Ibm India Private Limited
High Court · 2023 · Dismissed
Assessee
Commissioner Of Income Tax,Kolkata-Iii v. M/S. Ernst And Young Privatelimited
High Court · 2023 · Allowed
Revenue
Chittewan v. Assistant Commissioner Of Income-Taxcircle 2(1)(1), Room
High Court · 2023 · Other
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Principal Commissioner Of Income Tax, Delhi-2 v. M/S Boeing India Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax-4, Kolkata v. M/S. Linde India Limited
High Court · 2022 · Dismissed
Assessee
Ita/60/2014 Of The Commissioner Of Income-Tax v. M/S Bangalore Metro Rail Corporation Ltd
High Court · 2022 · Dismissed
Assessee
Facilitate Analysis v. Commissioner Of Income Tax-I,New Deln]V Conclusion45
High Court · 2022 · Other
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The Commissioner Of Income Tax - Internationaltaxation -2 v. Microsoft Corporation
High Court · 2022 · Dismissed
Assessee
Wp/4488/2022 Of Google India Private Limited v. Joint Commissioner Of Income - Tax (Osd)
High Court · 2022 · Other
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Commissioner Of Income Tax (International Taxation)-2 v. Gracemac Corporation
High Court · 2022 · Other
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Wp/974/2014 Of Ingram Micro Inc v. The Income-Tax Officer And Ors
High Court · 2022 · Allowed
Assessee
Klj Organic Ltd v. Commissioner Of Income Tax (International Taxation) – 2
High Court · 2022 · Allowed
Assessee
Asm Industries Pvt. Ltd v. The Assistant Commissioner Of Income Tax-9(1)(2)And Ors
High Court · 2021 · Other
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Coursera Inc v. Income Tax Officer Tds 1(2)(1) & Ors
High Court · 2021 · Other
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Principal Commissioner Of Incometax-3, Kolkata v. M/S. Eih Ltd
High Court · 2021 · Dismissed
Assessee
Ey Global Services Limited v. Assistant Commissioner Of Income Tax & Anr
High Court · 2021 · Allowed
Assessee
M/S. Reuters India Pvt. Ltd v. Deputy Commissioner Of Income-Tax
High Court · 2021 · Other
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Directi Services Pvt Ltd v. Bharucha For
High Court · 2021 · Other
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Https://Hcservices.ecourts.gov.in/Hcservices v. Commissioner Of Income Tax And Another Reported In (2021) Scc Online Sc 159
High Court · 2021 · Allowed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices v. Commissioner Of Income Tax And Another Reported In (2021) Scc Online Sc 159
High Court · 2021 · Allowed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices v. Commissioner Of Income Tax And Another Reported In (2021) Scc Online Sc 159
High Court · 2021 · Allowed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices v. Commissioner Of Income Tax And Another Reported In (2021) Scc Online Sc 159
High Court · 2021 · Allowed
Assessee
Ita/655/2018 Of Anz Operations And Technology Pvt.ltd v. Deputy Director Of Income Tax
High Court · 2021 · Allowed
Assessee
Tca/448/2012 Of Commissioner Of Income Tax-Ltu v. M/S Wheels India Ltd
High Court · 2021 · Dismissed
Assessee
Kancheepuram District – 603 002 v. Deputy Commissioner Of Income Tax, Corporate Circle 1(2)
High Court · 2021 · Dismissed
Revenue
Pr. Commissioner Of Income Tax (International Taxation) -1 v. Alcatel Lucent France (Now Known As Alcatel Lucent Intl
High Court · 2021 · Dismissed
Assessee
Vijyanagaram, Chennai – 600 042 v. The Deputy Commissioner Of Income Tax, Corporate Circle 6(2) Corporate Circle 6(2
High Court · 2021 · Dismissed
Revenue
Wp/33803/2018 Of Rajamannar Ramaswamy v. Income Tax Officer
High Court · 2021 · Dismissed
Revenue
The Commissioner Of Income Tax, Chennai v. M/S.prakash Impex
High Court · 2021 · Dismissed
Assessee
Heard The Learned Counsel For The Parties At Length v. M/S. Puma Sports India P., Ltd
High Court · 2021 · Dismissed
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Ita/164/2007 Of The Commissioner Of Income Tax v. M/S Software And Silicon Systems (I) Pvt Ltd
High Court · 2021 · Dismissed
Assessee
Ita/532/2016 Of The Pr. Commissioner Of Income Tax v. M/S Cerner Healthcare Solutions Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
The Principal Commissioner Of Income Tax – v. M/S.kal Comm. Private Ltd
High Court · 2021 · Dismissed
Assessee
Ita/502/2018 Of M/S Google India Private Ltd v. The Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.tractor And Farm Equipment Ltd
High Court · 2021 · Dismissed
Assessee
Ita/99/2017 Of Technicolor India Private v. Income-Tax Officer
High Court · 2021 · Allowed
Assessee
Ita/7/2019 Of Nice Ltd v. Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/245/2018 Of M/S Toyota Kirloskar Motor P Ltd v. Income Tax Officer
High Court · 2021 · Allowed
Assessee
Pg.1 Of 5 v. Income Tax Officer & Anr
High Court · 2021 · Other
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R/Special Civil Application v. The Assistant Commissioner Of Income Tax, Circle 1(1)(1
High Court · 2021 · Dismissed
Revenue
Questions Of Law v. The Commissioner Of
High Court · 2021 · Allowed
—
Mrs. H.vani, Learned Counsel For The Assessee v. M/S Lenovo (India) Pvt Ltd
High Court · 2021 · Dismissed
—
Tca/574/2015 Of The Commissioner Of Income Tax v. M/S Good Leather Shoes P Ltd
High Court · 2021 · Dismissed
Assessee
Ita/180/2017 Of Pr Commissioner Of Income Tax-6 v. M/S Subex Technologies Ltd
High Court · 2020 · Other
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The High Court Of Madhya Pradesh(Division Bench v. Principal Chief Commissioner Of Income Tax, Bhopal
High Court · 2020 · Dismissed
Revenue
Ita/169/2013 Of Commissioner Of Income Tax-Iii v. M/S Wipro Limited
High Court · 2020 · Other
—
Ita/403/2012 Of Commissioner Of Income Tax-Iii v. M/S. Wipro Limited
High Court · 2020 · Other
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Ita/215/2014 Of The Director Of Income Tax v. M/S Abbey Business Services India Pvt Ltd
High Court · 2020 · Dismissed
Assessee
Ita/214/2014 Of The Director Of Income Tax v. M/S Abbey Business Services India Pvt Ltd
High Court · 2020 · Dismissed
Assessee
Ita/230/2014 Of M/S. Chariot International (P) Ltd v. Dy.commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Andtax Appeal v. The Commissioner Of Income Tax,Aaykar Bhavan, Patto,Panaji, Goa
High Court · 2020 · Dismissed
Revenue
I.t.a v. Director
High Court · 2020 · Allowed
—
Subramanian Deivanayagam v. The Income Tax Officer, Tds Ward, Rahmath Nagar, Maharaja Nagar, Tirunelveli-627 001
High Court · 2020 · Dismissed
Revenue
Txa47-15&Ors v. The Joint Commissioner Of Income Tax,Range-1, Aaykar Bhavan, Plot
High Court · 2020 · Allowed
Assessee
C/Taxap/285/2020 Order v. C/Taxap/285/2020 Order
High Court · 2020 · Dismissed
—
Ita/133/2013 Of The Director Of Income-Tax v. M/S Autodesk Asia Pvt Ltd
High Court · 2020 · Allowed
Revenue
M/S.shriram Capital Limited, A Limited Company v. The Director Of Income Tax, (International Taxation), Vii Floor, Annexe Building
High Court · 2020 · Dismissed
Revenue
Division Bench v. Respondents :Deputy Commissioner Of Income Tax (Tds) & Others
High Court · 2020 · Allowed
Assessee
Ita/1058/2006 Of The Commissioner Of Income Tax v. M/S Sonata Information Technology Limited
High Court · 2020 · Other
—
Principal Commissioner Of Income Tax 7 v. M/S.tag Corporation
High Court · 2019 · Dismissed
Assessee
Itxa/690/2017 Of Commissioner Of Income Tax-16 v. M/S Kpmg
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.arun Excello Homes Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.k.h. Arind P. Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.farida Shoes P. Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.k.h. Arind P. Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.farida Shoes P. Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.farida Prime Tannery Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.k.h. Arind P. Ltd
High Court · 2019 · Dismissed
Assessee
Itta/167/2019 Of Comissioner Of Income Tax v. Tatineni Meher Sitaram
High Court · 2019 · Allowed
Revenue
Vedanta Ltd. (Successor Of Sterlite Industries (India) Limited v. Asst. Commissioner Of Income Tax, Circle-26 (1), New Delhi
High Court · 2019 · Allowed
Assessee
C/Taxap/407/2019 Order v. Mgm Exports Rendered In Tax Appeal
High Court · 2019 · Dismissed
—
C/Taxap/408/2019 Order v. Mgm Exports Rendered In Tax Appeal
High Court · 2019 · Dismissed
—
The Principal Commissioner Of Income Tax 1 v. M/S. Arvind Lifestyle Brands Ltd
High Court · 2019 · Allowed
Revenue
The Principal Commissioner Of Income Tax 2 v. Ferromatic Milacron India Pvt Ltd
High Court · 2019 · Allowed
Revenue
M/S B.j. Services Company Middle East Limited v. Deputy Commission Of Income Tax
High Court · 2019 · Dismissed
Revenue
Itta/148/2019 Of Comissioner Of Income Tax v. Tatineni Meher Prasad
High Court · 2019 · Allowed
Revenue
Itta/145/2019 Of Comissioner Of Income Tax v. Tatineni Meher Prasad
High Court · 2019 · Allowed
Revenue
Principal Commissioner Of Income Tax 2 v. Appearance: For The Opponent(S)
High Court · 2019 · Allowed
Revenue
Indostar Capital v. Asst. Commissioner Of Income Tax,(International Taxation) 2(2)(1) & Ors
High Court · 2019 · Other
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Tc/2184/2006 Of M/S.zylog Systems Ltd v. The Income Tax Officer
High Court · 2019 · Allowed
Assessee
W.m.p.nos.6554, 6556 And 6558 Of 2019 v. Assistant Commissioner Of Income Tax Non-Corporate Circle – 20(1), Room
High Court · 2019 · Allowed
Assessee
Pr. Commissioner Of Income Tax-27… v. Kotwal, Jj
High Court · 2019 · Dismissed
Assessee
Mr Vibhooti Malhotra, Mr Tapesh Sankhla, Advocates v. Make My Trip India Pvt. Ltd
High Court · 2019 · Allowed
—
Wp/14709/2018 Of Umesh D. Ganore v. The Principal Commissioner Of Income Tax - 1, Nashik And Ors
High Court · 2019 · Other
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Wp/14710/2018 Of Mangesh D. Ganore v. The Principal Commissioner Of Income Tax - 1, Nashik And Ors
High Court · 2019 · Other
—
The Principal Commissioner Of Income Tax 2 v. Komal Amin Exports Pvt Ltd
High Court · 2019 · Dismissed
Assessee
In Commissioner Of Income Tax v. V.s.dempo & Co. (P.)Ltd.[1
High Court · 2019 · Allowed
Revenue
Tax Appeal v. Prithviraj K. Chavan, Jj
High Court · 2018 · Dismissed
—
Principal Commissioner Of Income Tax Central Ahmedabad v. Plastene India Ltd
High Court · 2018 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Udaipur v. M/S P.i. Industries Ltd
High Court · 2018 · Other
—
Wp/13314/2017 Of Mphasis Limited v. The Deputy Commissioner Of Income Tax
High Court · 2018 · Other
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Income Tax Officer (Ito v. Jasjit Singh
High Court · 2018 · Dismissed
Assessee
M/S.evolv Clothing Company Pvt Ltd.,New v. The Assistant Commissioner Of Income Tax,Company Circle-Ii (1),Chennai – 600 034
High Court · 2018 · Allowed
Assessee
M/S Venus Apparels v. Commissioner Of Income Tax, Ludiana
High Court · 2018 · Allowed
Assessee
Director Of Income Tax Inter. T v. M/S. Modiluft Ltd
High Court · 2018 · Allowed
Revenue
Usha Sharma v. Principal Commissioner Of Income Tax, Delhi
High Court · 2018 · Dismissed
Revenue
Pro Commissioner Of Income Tax Delhi-L v. M/S Organizing Committee Hero Honda Fih World Cup
High Court · 2018 · Dismissed
Assessee
Itxa/799/2015 Of Pr. Commissioner Of Income Tax -15 v. M/S. C.u. Inspections India Pvt. Ltd
High Court · 2018 · Allowed
Revenue
Binani Cement Limited Mercantile Chambers v. Deputy Director Of Income Tax, (International Taxation), Room
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax, Delhi v. Maruti Suzuki India Ltd
High Court · 2017 · Dismissed
Assessee
Mr.john Baptist Lasrado v. Income Tax Settlement Commission,Additional Bench
High Court · 2017 · Allowed
Assessee
Principal Commissioner Of Income Tax-8 v. Steria India Ltd
High Court · 2017 · Dismissed
Assessee
Meena v. Sesa Goa Ltdsesa Ghor, 20 Edc Complex, Patto, Panaji, Goa
High Court · 2017 · Dismissed
—
Pr.commissioner Of Income Tax-8 v. Steria India Ltd
High Court · 2017 · Dismissed
Assessee
Oracle Systems Corporation v. Deputy Director Of Income Tax Circle 2(1), International Taxation New Delhi
High Court · 2017 · Allowed
Assessee
D.b. Income Tax Appeal v. M/S Gillette India Ltd., Spa-65A, Industrial Area, Bhiwadi
High Court · 2017 · Allowed
Revenue
The Commissioner Of Income Tax, Alwar v. M/S Gillette India Ltd., E-31, Okhla Industrial Area, Phase-Ii, Newdelhi
High Court · 2017 · Allowed
Revenue
Director Of Income Tax International Taxation-Ii v. Rolls Royce Industrial Power India Ltd
High Court · 2017 · Dismissed
Assessee
Mr. Raghvendra Singh, Advocate v. Hero Motocorp Limited
High Court · 2017 · Dismissed
—
Preeti N Aggarwala v. Chief Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
M/S Tej Quebcor Printing Ltd v. Joint Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Itta/121/2016 Of Commissioner Of Income Tax-Tds v. M/S. A. P Power Generation Corporation Ltd
High Court · 2017 · Dismissed
Assessee
M/S.udaya Tv Private Limited,Anna Arivalayam v. The Income-Tax Officer, T.d.s. V,Vii Floor, Aayakar Bhavan
High Court · 2017 · Allowed
Assessee
Ita/73/2016 Of Commissioner Of Income Tax -1 Chandigarh v. M/S Punjab Infrastructure Dev Board Chandigarh
High Court · 2016 · Allowed
Revenue
Rollys Royce Military Aeroengines Ltd v. Rollys Royce Military Aeroenginesltd •
High Court · 2016 · Dismissed
—
W.p.(C)/10307/2016 Of Formula One World Championship Limited v. Commissioner Of Income Tax, International Taxation-3 & Anr
High Court · 2016 · Allowed
Assessee
Steria (India) Ltd v. Commissioner Of Income Tax-Vi & Anr
High Court · 2016 · Allowed
Assessee
Commissioner Of Income Tax v. Herbalife International India Pvt. Ltd
High Court · 2016 · Allowed
Revenue
The Principal Commissioner Of Income Tax-6 v. M. Tech India P. Ltd
High Court · 2016 · Dismissed
Assessee
Turner Broadcasting Systems Asia Pacific Inc v. Deputy Director Of Income Tax
High Court · 2015 · Allowed
Assessee
Director Of Income Tax v. M/S Ericsson Communications Ltd
High Court · 2015 · Dismissed
Assessee
Commissioner Income Tax v. M/S Prism Cement Unit
High Court · 2015 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-09 v. Tupperware India Pvt. Ltd
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Tax, Faridabad v. M/S. Ram Gopal And Sons
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income-Tax (Central), Ludhiana v. M/S Mahesh Munjal Huf, Ludhiana
High Court · 2015 · Other
—
The Remaining Substantial Questions Of Law Revolve v. Txas 24 26 13
High Court · 2015 · Allowed
—
M/S E-Infochips Limited v. Deputy Commisioner Of Income Tax, Circle-4
High Court · 2015 · Other
—
The Commissioner Of Income Taxchennai v. M/S.fluidtherm Technology Pvt. Ltd
High Court · 2015 · Dismissed
Assessee
Agence Frances Press v. Asst. Dirctor Of Income Tax Through
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Taxbusiness Circle Ivchennai v. M/S.orient Express26B, Jawaharlal Nehru Salaiekkaduthangalchennai 600 032
High Court · 2015 · Dismissed
Assessee
The Revenue Has Preferred This Appeal Against The v. Xsamsung Electronics Privatelimited In Ita
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax-Vi v. Tupperware India Pvt. Ltd
High Court · 2014 · Dismissed
Assessee
Shanti Enterprise v. Assistant Commissioner Of Income Tax & 1
High Court · 2014 · Allowed
Assessee
M/S.tao Publishing Pvt. Ltd., 17, Koregaon Park, Pune 411 001. … v. Dy. Commissioner Of Income Tax, Circle
High Court · 2014 · Other
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Director Of Income Tax (Intl. Tax.)-Ii v. Panalfa Autoelektrik Ltd
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax, Delhi Ii v. M/S Kohinoor Impex P. Ltd. Through None
High Court · 2014 · Other
—
The Commissioner Of Income Taxcoimbatore v. Kikani Exports Pvt. Ltd
High Court · 2014 · Dismissed
Assessee
Director Of Income Tax (International Tax v. Copal Research Limited,Mauritius
High Court · 2014 · Dismissed
Assessee
Director Of Income Tax (International Tax v. Copal Research Limited,Mauritius
High Court · 2014 · Dismissed
Assessee
The Commissioner Of Income Taxchennai v. Faizan Shoes Pvt. Limited55, Vepery High Roadchennai – 600 003
High Court · 2014 · Dismissed
Assessee
Ita/571/2008 Of The Director Of Income Tax v. M/S Bangalore International Airport Ltd
High Court · 2014 · Allowed
Revenue
Ita/209/2008 Of The Commissioner Of Income Tax v. Cgi Information Systems
High Court · 2014 · Allowed
Revenue
Ita/422/2008 Of The Commissioner Of Income Tax v. M/S. Infosys Technologies Ltd
High Court · 2014 · Allowed
Revenue
Director, Income Tax (International Taxation v. M/S B.j. Service Co. (M.e.) Ltd
High Court · 2014 · Other
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M/S. Centrica India Offshore Pvtl. Ltd v. Commissioner Of Income Tax-I & Ors
High Court · 2014 · Dismissed
Revenue
Aggarwal,Mr.a. Trana Panda, Advs v. Dy Director Of Income Tax, Circle-2(2) International Taxation
High Court · 2014 · Allowed
Assessee
S.c.kumar v. Income Tax Officer And Others
High Court · 2014 · Allowed
Assessee
At & T Communication Services India (P) Ltd v. Commissioner Of Income Tax-I &Anr
High Court · 2014 · Dismissed
Revenue
M/S.anand Transport (Private) Ltd v. Assistant Commissioner Of Income Taxbusiness Circle
High Court · 2014 · Allowed
Assessee
So Far As Question v. Income Tax
High Court · 2013 · Other
—
M/S Dolphin Drilling Ltd v. Barin Ghosh, C.j. (Oral
High Court · 2013 · Allowed
—
T.a./77/2007 Of Commissioner Of Income Tax,Jam v. M/S.tata Yodogawa Ltd
High Court · 2013 · Dismissed
Assessee
Director Of Income Tax & Another. .……… v. Enron Global Exploration & Production Inc. ..………
High Court · 2013 · Other
—
Adult 44 Years, Having Addressat B v. The Union Of India
High Court · 2013 · Other
—
Ita/345/2009 Of Commissioner Oof Income Tax v. The Malayala Manorama Colltd
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax-I v. Angelique International Ltd
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax v. Itochucorp
High Court · 2013 · Dismissed
Assessee
Yoshio Kubo v. Commissioner Of Income Tax
High Court · 2013 · Other
—
M/S. Rabo India Finance Limited v. Deputy Commissioner Of Income Tax And Others
High Court · 2013 · Dismissed
Revenue
Jagat Jayantilal Parikh v. Deputy Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
Itxa/905/2013 Of Director Of Income Tax (It) - I v. M/S. Satellite Television Asion Region Ltd
High Court · 2013 · Dismissed
Assessee
The Director Of Income Tax,(It)-1,Mumbai v. M/S. Twentieth Century Fox Internationalcorporation
High Court · 2013 · Allowed
Revenue
Itxa/776/2013 Of Director Of Income Tax, (It) - I v. Hindustan Petroleum Corpn. Ltd
High Court · 2013 · Allowed
Revenue
Director Of Income Tax (It)-Ii v. M/S. Icici Bank Ltd
High Court · 2013 · Dismissed
Assessee
Director Of Income Tax (International Taxation v. Toyo Engineering Corporation
High Court · 2013 · Dismissed
Assessee
The Commissioner Of Income Tax, City 19, Mumbai v. M/S.petroleum India International
High Court · 2013 · Dismissed
Assessee
The Commissioner Of Income Tax, City 19, Mumbai v. M/S.petroleum India International
High Court · 2013 · Dismissed
Assessee
The Director Of Income Tax(International Taxation v. M/S. Siemens Aktiengesellschaft
High Court · 2012 · Other
—
Itta/283/2012 Of The Commissioner Of Income Tax-Iv v. Pramati Technologies Pvt Ltd
High Court · 2012 · Allowed
Revenue
Director Of Income Tax v. Italian Thai Development Co Ltd
High Court · 2012 · Dismissed
Assessee
Sca/4141/2001 Of Mardia Chemicals Ltd v. Commissioner Of Income Tax
High Court · 2012 · Other
—
Fag Bearings India Ltd. - Petitioner(S v. Chief Commissioner Of Income Tax & 1 - Respondent(S
High Court · 2012 · Other
—
Wp/870/2012 Of M/S.robo India Finance Ltd v. Deputy Commissioner Of Income -Tax, Circle-1(3)
High Court · 2012 · Other
—
Another v. Samsung Electronics Co Ltd & Others [(2011) 245 Ctr (Kar) 481]. He Also
High Court · 2012 · Allowed
—
Commissioner Of Income Tax v. Havells India Ltd
High Court · 2012 · Allowed
Revenue
Ita/596/2009 Of Commissioner Of Income Tax, Cochin v. Smt. Pushpa Vijay, M/S Pure Rubber Co
High Court · 2012 · Allowed
Revenue
Commissioner Of Income Tax v. M/S Expeditors International (India) Pvt. Ltd
High Court · 2011 · Dismissed
Assessee
Rc v. The Commissioner Of Income Tax Vizag
High Court · 2011 · Other
—
The Commissioner Of Income Tax Delhi-Iv, New Delhi v. Eon Technology P. Limited
High Court · 2011 · Dismissed
Assessee
Mumbai – 400 030 v. The Deputy Director Of Income­tax
High Court · 2011 · Allowed
—
Itxa/780/2010 Of The Director Of Income Tax (International Taxation v. M/S. Dun And Bradstreet Information Services India Private Ltd
High Court · 2011 · Dismissed
Assessee
The Director Of Income-Tax (International Taxation v. M/S.star Cruises (India) P. Limited
High Court · 2011 · Allowed
Revenue
The Director Of Income Tax (International Taxation v. Reliance Industries Limited
High Court · 2011 · Allowed
Revenue
Mitsubishi Corporation v. The Commissioner Of Income Tax & Anr
High Court · 2011 · Dismissed
Revenue
Areva T&D, Sa v. The Asst. Director Of Income Tax & Ors
High Court · 2011 · Dismissed
Revenue
Crompton Greaves Limited v. Dy. Commissioner Of Income-Tax (Tds), Circle 1(1), Mumbai & Others
High Court · 2011 · Other
—
Ms.premlatabansal,Sr.advocatewithmr.deepakanand, Advocate v. Cargill Globaltrading Pvt. Ltd
High Court · 2011 · Allowed
—
Income Tax Officer v. M/ S. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
—
Income Tax Officer v. Mjs. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
—
Income Tax Officer v. M/S. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
—
Income Tax Officer v. Mjs. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
—
Income Tax Officer v. M/ S. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
—
Income Tax Officer v. Mjs. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
—
Income Tax Officer v. M/ S. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
—
Income Tax Officer v. Mjs. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
—
Income Tax Officer v. M/S. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
—
Income Tax Officer v. M/S Delhi Iron Works (P) Ltd. & Ors
High Court · 2010 · Other
—
Ita/1382/2009 Of The Commissioner Of Income Tax,Cochin v. International Creative Foods(P)Ltd,Kochi
High Court · 2010 · Remanded
—
End Of Picture Text -----<Br> v. Ita
High Court · 2010 · Other
—
Larsen & Toubro Ltd. & Anr v. The Assistant Commissioner Of Income Tax (Tds) 2(1) & Ors
High Court · 2010 · Other
—
Appellant v. Commissioner Of Income Tax
High Court · 2010 · Other
—
Itxa/1070/2010 Of The Director Of Income Tax (International Taxation) v. M/S. Scientific Atlanta Inc
High Court · 2010 · Dismissed
Assessee
Txa/7/2005 Of The Commissioner Of Income Tax v. M/S. Orient (Goa) Pvt. Ltd
High Court · 2009 · Allowed
Revenue
Itxa/234/2009 Of The Commissioner Of Income Tax -8, Mumbai v. M/S Aramex India Pvt. Ltd., Mumbai
High Court · 2009 · Dismissed
Assessee
Income Tax Reference v. Income Tax Reference
High Court · 2009 · Other
—
Mum,Bai-400 064 v. Deputy Director Of Income-Tax
High Court · 2008 · Allowed
Assessee
Wp/950/2006 Of Yashpal Sahni v. Rekha Hajarnavis, Assistant Commissioner Of Income Tax,26(2), Mumbai
High Court · 2007 · Other
—
Cit v. Tata
High Court · 2006 · Other
—
Wp/4891/2006 Of Piaggio Vehicles Pvt.ltd v. Chief Commissioner Of Income Tax, Pune And Ors
High Court · 2006 · Other
—
Special Range-I, Dehradun v. Ongc As Agent Of M/S Flow Petrol, Tel Bhawan, Dehradun
High Court · 2005 · Other
—
The Commissioner Of Income Tax Meerut v. Ongc As Representative Of M/S Merzliakov I, Tel Bhawan, Dehradun
High Court · 2005 · Other
—
The Assistant Commissioner Of Income Tax, Special Range, Dehradun v. Cyriac Joseph, C.j. (Oral
High Court · 2005 · Other
—
Special Range-1, Dehradun v. Ongc As Agent Of M/S Eastman Christensen
High Court · 2005 · Other
—
The Assistant Commissioner Of Income Tax v. Ongc, Tel Bhawan, Dehradun As Representative Of Mr. Soultanov T.a
High Court · 2005 · Other
—
Special Range-1, Dehradun v. Ongc, Tel Bhawan, Dehradun As Agent Of Mr. Kucherov Sergei
High Court · 2005 · Other
—
The Assistant Commissioner Of Income Tax, (Assessment), Dehradun. … v. Ongc Tel Bhawan, Dehradun As Agent Of Mr. Mamedov Akhmed
High Court · 2005 · Other
—
The Assistant Commissioner Of Income Tax, Special Circle, Dehradun v. Ongc, Tel Bhawan, Dehradun
High Court · 2005 · Other
—
Messrs. Arthur Andersen & Co v. The Deputy Commissioner Of Income Tax Special Range 20, Mumbai
High Court · 2004 · Other
—
Messrs. Arthur Andersen & Co v. The Deputy Commissioner Of Income Tax Special Range 20, Mumbai
High Court · 2004 · Other
—
Messrs. Arthur Andersen & Co v. The Deputy Commissioner Of Income Tax Tds Range 1(1), Mumbai
High Court · 2004 · Other
—
Messrs. Arthur Andersen & Co v. The Deputy Commissioner Of Income Tax Special Range 20, Mumbai
High Court · 2004 · Other
—
Messrs. Arthur Andersen & Co v. The Deputy Commissioner Of Income Tax Special Range 20, Mumbai
High Court · 2004 · Other
—
Messrs. Arthur Andersen & Co v. The Deputy Commissioner Of Income Tax Tds Range 1, Mumbai
High Court · 2004 · Other
—
The Commissioner Of Income Tax, Meerut & Another v. O.n.g.c., Dehradun As Agent Of Mr. Mowtsouraev Tarko
High Court · 2004 · Other
—
Meerut & Another v. O.n.g.c., Dehradun
High Court · 2004 · Other
—
The Commissioner Of Income Tax, Meerut & Another v. O.n.g.c., Dehradun
High Court · 2004 · Other
—
The Commissioner Of Income Tax, Meerut & Another v. O.n.g.c., Dehradun
High Court · 2004 · Other
—
The Commissioner Of Income Tax, Meerut & Another v. O.n.g.c., Dehradun
High Court · 2004 · Other
—
Meerut & Another v. O.n.g.c., Dehradun
High Court · 2004 · Other
—
Appellants v. O.n.g.c., Dehradun
High Court · 2004 · Other
—
Meerut And Another v. O.n.g.c., Dehradun
High Court · 2004 · Other
—
The Commissioner Of Income Tax, Meerut & Another v. O.n.g.c., Dehradun
High Court · 2004 · Other
—
The Commissioner Of Income Tax, Meerut & Another v. O.n.g.c., Dehradun As Agent Of Mr. Mazatov Rif
High Court · 2004 · Other
—
Meerut & Another v. O.n.g.c., Dehradun
High Court · 2004 · Other
—
Meerut & Another v. O.n.g.c., Dehradun
High Court · 2004 · Other
—
Appellants v. O.n.g.c., Dehradun
High Court · 2004 · Other
—
The Commissioner Of Income Tax, Meerut & Another v. O.n.g.c., Dehradun
High Court · 2004 · Other
—
The Commissioner Of Income Tax Meerut & Another ……… Appellants v. O.n.g.c, Dehradun
High Court · 2004 · Other
—
The Commissioner Of Income Tax, Meerut And Another v. O.n.g.c., Dehradun
High Court · 2004 · Other
—
Appellants v. O.n.g.c., Dehradun
High Court · 2004 · Other
—
The Commissioner Of Income Tax, Meerut & Another v. O.n.g.c., Dehradun
High Court · 2004 · Other
—
Meerut & Another v. O.n.g.c., Dehradun
High Court · 2004 · Other
—
The Commissioner Of Income Tax, Meerut & Another v. O.n.g.c., Dehradun
High Court · 2004 · Other
—

Key issues litigated under Section 195

Section 195 case law — FAQs

What does Section 195 of the Income-tax Act deal with?
Section 195 relates to TDS on Non-resident Payments. This page collects 314 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 195.
How many case laws are available on Section 195?
EaseValue has indexed 314 income-tax judgments citing Section 195 — each with parties, citation, court, year, outcome and the full order text.
How can Section 195 judgments help my case?
They show how courts have decided Section 195 disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

Read the bare provision: Income-tax Act 2025 → · More: all income-tax case law →

General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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