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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 573 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 573)

Commissioner Of Income Tax (It-4), Mumbai v. M/S Reliance Telecom Limited
Supreme Court · 2021 · [2021] 9 S.C.R. 616 · Allowed
Revenue
Director Of Income Tax, New Delhi v. M/S Mitsubishi Corporation
Supreme Court · 2021 · [2021] 7 S.C.R. 750 · Other
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Engineering Analysis Centre Of Excellence Private Limited v. The Commissioner Of Income Tax & Anr.
Supreme Court · 2021 · [2021] 2 S.C.R. 321 · Other
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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
M/S. Kanchanganga Sea Foods Ltd. v. Commissioner Of Income Tax
Supreme Court · 2010 · [2010] 7 S.C.R. 866 · Other
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The Transmission Corporation Of A.p. Ltd. And Anr. v. The Commissioner Of Income Tax, A.p.
Supreme Court · 1999 · [1999] SUPP. 1 S.C.R. 504 · Dismissed
Revenue
Emil Webber v. Commissioner Of Income Tax, V And M, Nagpur
Supreme Court · 1993 · [1993] 2 S.C.R. 27 · Dismissed
Revenue
Commissioner Of Income Tax, West Bengal v. Wesman Engg. Co. (P.) Ltd.
Supreme Court · 1991 · [1991] 1 S.C.R. 117 · Dismissed
Assessee
Electronics Corporation Of India Ltd. v. Commissioner Of Income Tax & Anr.
Supreme Court · 1989 · [1989] 2 S.C.R. 994 · Other
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Barendra Prasad Ray & Ors. v. The Income-Tax Officer 'A' Ward Foreign Section And Ors.
Supreme Court · 1981 · [1981] 3 S.C.R. 387 · Dismissed
Revenue
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.Pan:aaecs3720Q v. The Deputy Commissioner Of Income Tax, International Taxation, Circle – 2(2), No.16, Bsnl Building, Greams Road, Chennai – 600 006. International Taxation, Circle – 2(2), No.16, Bsnl Building, Greams
High Court · 2025 · Other
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M/S.opg Power Generation Private Limited,Represented By Its Manager-Taxation,R. Sathish Kumar v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Other
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Pan:abnpn9388G … v. Principal Commissioner Of Income Tax, Panaji, Having Office At Aaykar Bhavan, Plot No. 5, Edc Complex, Patto Plaza, Panaji, Goa - 403001 Income Tax, Panaji, Having Office At Aaykar Bhavan, Plot No. 5,
High Court · 2025 · Allowed
Assessee
Principal Commissioner Of Income Tax - 4 Delhi v. Mitsubishi Corporation (India) Pvt Ltd
High Court · 2025 · Other
—
% Date Of Decision : 12.08.2025 v. Kameswar Raohon'ble Mr. Justice Vinod Kumar
High Court · 2025 · Other
—
D.b. Civil Writ Petition No. 22244/2018 v. Deputy Commissioner Of Income Tax, Internationaltaxation, Jaipur.taxation, Jaipur
High Court · 2025 · Allowed
Assessee
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,No.2, Nsc Bose Road,Chennai – 600 001Pan Aabcc 6633 K 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
P) Ltd v. Our System Operates Ordinarily On The Principle Of Parity And Equality, In The Sense That Like Cases Should Be Decided Alike, Unless There Are Demons
High Court · 2025 · Other
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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
—
Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya Dodeja, Mr. Divyansh Dubey And Mr. Govind Gupta, Advs v. Principal Commissioner Of Income Tax – 8
High Court · 2025 · Other
—
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
Commissioner Ofincome Tax, “Aaykar Bhavan”, Patto, Panaji, Goa v. V. M. Salgaonkar Andbrothers Private Limited,Salgaonkar House, Vasco-Da-Gama,Mormugao, Goapan No. Aaacv5950B
High Court · 2024 · Dismissed
Assessee
Income Tax, “Aaykar Bhavan”, Patto, Panaji, Goa v. V. M. Salgaonkar Andbrothers Private Limited,Salgaonkar House, Vasco-Da-Gama,Mormugao, Goapan No. Aaacv5950B
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax- 2 v. Ciena Communications India Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax- 2 v. Ciena Communications India Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
M/S. Tamil Nadu Newsprint And Papers Ltd.,67, Anna Salai, Guindy,Chennai – 600 032 v. Prayer:appeal Under Section 260A Of Income Tax Act, 1961 As Against The
High Court · 2024 · Dismissed
Revenue
The Commissioner Of Income Tax Ivchennai 600 034 v. M/S.turbo Energy Pvt Ltdno.67, Chamiers Roadr.a.puram, Chennai 600 028
High Court · 2024 · Dismissed
Assessee
Ita/173/2021 Of Principal Commissioner Of Income Tax v. M/S Technotree Convergence Ltd.
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax, Delhi -2 v. M/S. Bharat Sanchar Nigam Ltd
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax, Delhi -2 v. M/S. Bharat Sanchar Nigam Ltd
High Court · 2024 · Other
—
Genpact India Private Limited v. Assistant Commissioner Of Income Tax, Range 10, Osd, New Delhi & Anr
High Court · 2024 · Other
—
Moser Baer India Ltd v. Income Tax Officer
High Court · 2024 · Other
—
Moser Baer India Ltd v. Income Tax Officer
High Court · 2024 · Other
—
Moser Baer India Ltd v. Income Tax Officer
High Court · 2024 · Other
—
Tds v. Bharat Hotels Ltd., Reported In (2015) 64 Taxmann.com 325 (Karnataka) Andinthe Case Of The Director Of Income Tax International Taxation & Anr., V. The Execution Enginee
High Court · 2024 · Allowed
Assessee
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
—
Commissioner Of Income Tax International Taxation-1, New Delhi v. Goto Technologies Ireland Unlimited Company (Earlier Known As Logmein Ireland Unlimited Company
High Court · 2024 · Other
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Wp(T) No. 3309 Of 2023 v. Principal Commissioner Of Income Tax, Ranchi Having His Office At Central Revenue Building, 5A, Mg Road, Po And Ps Chutia, District Ranchi, Jharkhand-834001
High Court · 2024 · Other
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Ge Capital Us Holdings Inc v. Dy Commissioner Of Income Tax (International Taxation) Circle 1(3) (1), New Delhi And Ors
High Court · 2024 · Other
—
Ge Capital Us Holdings Inc v. Dy Commissioner Of Income Tax (International Taxation) Circle 1(3) (1), New Delhi And Ors
High Court · 2024 · Other
—
+ Ita 282/2024 Commissioner Of Income Tax International Taxation 1 New Delhi v. Goto Technologies Ireland Unlimited Company (Earlier Known As Logmein Ireland Unlimited Company
High Court · 2024 · Allowed
Revenue
> Picture [57 X 58] Intentionally Omitted <== v. Unision Hotels Ltd
High Court · 2024 · Other
—
Tax, Delhi-5 v. M/S Jas Forwarding Pvt. Ltd
High Court · 2024 · Dismissed
—
+ W.p.(C) 14636/2023 & Cm Appl. 58218/2023 (Interim Relief)Sfdc Ireland Limited v. Commissioner Of Income Tax & Anr
High Court · 2024 · Other
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> Picture [34 X 35] Intentionally Omitted <== v. Directorate General Of Income Tax
High Court · 2024 · Dismissed
Revenue
Fives India Engineering & Projectsprivate Limited Rep.by Its Managing Director,7, Vtb Centre, 3[Rd] Floor, South Boag Road,T.nagar, Chennai – 600 017.Tamil Nadu v. The Income Tax Officer, Corporate Ward 2(1), Chennai
High Court · 2024 · Other
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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
—
Wp/18382/2023 Of Sheladia Associates Inc v. Assistant Director Of Income Tax
High Court · 2024 · Allowed
Assessee
M/S.dun & Bradstreet Technologies & Data Services Pvt. Ltd.,B1-01, First Floor, B Block,Iit Madras Research Park,Kanagam Road, Taramani,Chennai-600 0113, Represented By Itsdirector Shri. Vivek Agarwal v. The Principal Commissioner Of Income Tax
High Court · 2024 · Other
—
Harshdip Singh Dhillon v. Union Of India Through The Commissioner Of Income Tax Tds
High Court · 2024 · Allowed
Assessee
Intertek India Private Limited v. Income Tax Officer Ward International
High Court · 2023 · Other
—
The Pr Commissioner Of Income Tax - 15 v. Jasjit Singh
High Court · 2023 · Other
—
Itta/53/2008 Of M/S Fsl Projects Limited, [Formerly Frontline Soft Limited] v. The Deputy Commissioner Of Income Tax,
High Court · 2023 · Allowed
Assessee
Itta/321/2007 Of M/S.fsl Projects Limited [Formerly Frontline Soft Limited] v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Partly Allowed
Partly
To A Pointed Question As To Whether The Issues Raised In This Appeal Are Covered By The Decision Of This Court In The Commissioner Of Income-Tax And Another v. M/S.wipro Ltd[1]., Shri Dilip, Learned Standing Counsel For The Revenue Fairly Submitted That Questions Raised In This Appeal Have Been Considered In The Aforesaid Decision
High Court · 2023 · Dismissed
—
We Have Heard The Counsels And Also Considered Theimpugned Order And The Appeal Memo v. Deputycommissioner Of Income-Tax, Tds Range 1(1), Mumbai[1] That Asper The Explanation To Section 191 Of The Act, Two Conditions Haveto Be Cumulatively Satisfied, I.e
High Court · 2023 · Dismissed
Revenue
Wp/2505/2012 Of Grasim Industries Ltd. v. Assistant Commissioner Of Income Tax, 6(3) And 4 Ors.
High Court · 2023 · Other
—
Amazon Web Services India Pvt Ltd & Anr v. Income Tax Officer & Anr
High Court · 2023 · Other
—
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
—
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
To A Pointed Question As To Whether The Issues Raised In This Appeal Are Covered By The Decision Of This Court In The Commissioner Of Income-Tax And Another v. M/S.wipro Ltd[1].,Shri Dilip, Learned Standing Counsel For The Revenue Fairly Submitted That Questions Raised In This Appeal Have Been Considered In The Aforesaid Decision
High Court · 2023 · Other
—
Y.ii^pl^ Hyoerao,Lo :T _In,Li 1... T. Uj4. [Laborarorres ]Lelalgana.[Ltd ][, ][8-2_337, ][Foad ][N: ][) ], [Banlara ][Hrils v. Naras,Imharn
High Court · 2023 · Other
—
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
—
International Taxation -1 v. Amadeus It Group Sa
High Court · 2023 · Other
—
International Taxation -1 v. Amadeus It Group Sa
High Court · 2023 · Other
—
International Taxation -1 v. Amadeus It Group Sa
High Court · 2023 · Other
—
International Taxation -1 v. Amadeus It Group Sa
High Court · 2023 · Other
—
International Taxation -1 v. Amadeus It Group Sa
High Court · 2023 · Other
—
International Taxation -1 v. Amadeus It Group Sa
High Court · 2023 · Other
—
International Taxation -1 v. Amadeus It Group Sa
High Court · 2023 · Other
—
Milestone Systems A/S v. Deputy Commissioner Of Income Tax Circle Int Tax 2(2) (1) Delhi
High Court · 2023 · Other
—
Wp/713/2021 Of Bid Services Division (Mauritius) Limited v. Authority For Advance Ruling (Income Tax) And 4 Ors
High Court · 2023 · Remanded
—
Ita/76/2013 Commissioner Of Income Tax, Kol - Iv v. Right Florist Pvt. Ltd
High Court · 2023 · Other
—
By Shri v. Chandrashekar, Advocate
High Court · 2023 · Dismissed
—
Whether On The Facts And In The Circumstances Of The Case Theincome Tax Appellate Tribunal Was Justified In Upholding Thecommissioner Of Income Tax (Appeals)’S Deletion Of The Additionmade By The Asse v. Whether On The Facts And In The Circumstances Of The Case The
High Court · 2023 · Dismissed
Assessee
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
—
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
—
By Shri. A. Shankar, Senior Advocate For Shri v. Chandrasekhar, Advocate
High Court · 2023 · Dismissed
—
Mr. T.k. Satapathy, Senior Standing Counsel v. ….Indian Metals & Ferro Alloys Ltd
High Court · 2023 · Other
—
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 No.561, 5[Th] Floor,Aaykar Bhavan, Maharshi Karve Road,Mumbai, Maharashtra-400 020
High Court · 2023 · Other
—
The Itat Further Noted The Decision Of The Supreme Court In Ge India Technology Cen. (P) Ltd v. M. Panda
High Court · 2022 · Allowed
—
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/233/2022 Of Commissioner Of Income Tax International Taxation-1, New Delhi v. Air India Ltd.
High Court · 2022 · Dismissed
Assessee
The Chief Commissioner Of Income Tax-I121, Mahatma Gandhi Roadchennai - 600 034(Presently Commissioner Of Income Tax (International Taxation)Room No.401, Iv Floor, Tower-1Bsnl Building, No.16, Greams v. Https://Www.mhc.tn.gov.in/Judis
High Court · 2022 · Other
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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
—
The Commissioner Of Income Tax - Internationaltaxation -2 v. Microsoft Corporation
High Court · 2022 · Dismissed
Assessee
The Commissioner Of Income Tax - Internationaltaxation -2 v. Microsoft Corporation
High Court · 2022 · Dismissed
Assessee
The Commissioner Of Income Tax - Internationaltaxation -2 v. Microsoft Corporation
High Court · 2022 · Dismissed
Assessee
Sessing Officer Cannot Reopen The Assessment Under Section 147 Of The It Act, 1961 Even As The Income Chargeable To Tax Had Escaped Assessment ? v. Having Heard Learned Counsel For The Parties And Having Carefully Perused The Impugned Orders, The Court Is Satisfied That
High Court · 2022 · Dismissed
—
Wp/4488/2022 Of Google India Private Limited v. Joint Commissioner Of Income - Tax (Osd)
High Court · 2022 · Other
—
Commissioner Of Income Tax (International Taxation)-2 v. Gracemac Corporation
High Court · 2022 · Other
—
Commissioner Of Income Tax (International Taxation)-2 v. Gracemac Corporation
High Court · 2022 · Other
—
Pentamedia Graphics Limitedrepresented By Its Directort.s. Srinivasanson Of Late. T.k. Seshadrit-2 , Iii Floor, Nutech Plaza73, Arcot Road, Kodambakkamchennai - 600 024 v. The Assistant Commissioner Of Income Taxnon Corporate Circle 10(1)Room No.620, Sixth Floor Wanaparthy Block No.121, Mahatma Gandhi Roadchennai – 600 034
High Court · 2022 · Other
—
Wp/974/2014 Of Ingram Micro Inc. v. The Income-Tax Officer And Ors
High Court · 2022 · Allowed
Assessee
Klj Plasticizers Limited v. Commissioner Of Income Tax International Taxation - 2, New Delhi Through: Mr.sanjay Kumar, Advocate
High Court · 2022 · Allowed
Assessee
Klj Organic Ltd v. Commissioner Of Income Tax (International Taxation) – 2
High Court · 2022 · Allowed
Assessee
Rohan Developers Pvt. Ltd.)A Private Limited Company, Registered Under)The Companies Act, 1956 And Having Its)Registered Office At Gordhan Building No.ii, )12/14 Dr. Parekh Street, Prathana Samaj,)Mum v. Oral Judgment:- (Per K. R. Shriram, J
High Court · 2022 · Allowed
—
Industries Ltd v. Union Bank Of India Which Has Not Yetbeen Finally Decided By The Apex Court?
High Court · 2022 · Dismissed
—
Digitally Signed Byshraddha Oracle Financial Services Software Limited Shraddha Kamlesh Kamlesh Talekar Talekar Date: Oracle Park, Off Western Express 2022.01.1417:20:17 Highway, Goregaon (E), +0530 M v. Deputy Commissioner Of India Tax Circle 13(1) (1) Having His Offce At Room No.21,, Aayakar Bhavan, M.k. Road, Mumbai400 020
High Court · 2022 · Allowed
—
Asm Industries Pvt. Ltd v. The Assistant Commissioner Of Income Tax-9(1)(2)And Ors
High Court · 2021 · Other
—
Coursera Inc v. Income Tax Officer Tds 1(2)(1) & Ors
High Court · 2021 · Other
—
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
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
—
Directi Services Pvt Ltd v. Bharucha For
High Court · 2021 · Other
—
+ W.p.(C) 10967/2021 & Cms 33806-07/2021 Bt (India) Private Limited v. Income Tax Officer & Anr
High Court · 2021 · Allowed
Assessee
+ W.p.(C) 10967/2021 & Cms 33806-07/2021 Bt (India) Private Limited v. Income Tax Officer & Anr
High Court · 2021 · Allowed
Assessee
+ W.p.(C) 10967/2021 & Cms 33806-07/2021 Bt (India) Private Limited v. Income Tax Officer & Anr
High Court · 2021 · Allowed
Assessee
+ W.p.(C) 10967/2021 & Cms 33806-07/2021 Bt (India) Private Limited v. Income Tax Officer & Anr
High Court · 2021 · Allowed
Assessee
+ W.p.(C) 10967/2021 & Cms 33806-07/2021 Bt (India) Private Limited v. Income Tax Officer & Anr
High Court · 2021 · Allowed
Assessee
+ W.p.(C) 10967/2021 & Cms 33806-07/2021 Bt (India) Private Limited v. Income Tax Officer & Anr
High Court · 2021 · Allowed
Assessee
Thr Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Allowed
—
Whether On The Facts And In The Circumstancesof The Case, The Income Tax Appellate Tribunal Wasright In Holding That Payments Made To Two Companiesno Tds Is Required To Be Deducted Under Section 195Of v. Commissioner Of Incometax And Another Reported In (2021) Scc Online Sc 159
High Court · 2021 · Allowed
—
Whether On The Facts And In The Circumstancesof The Case, The Income Tax Appellate Tribunal Wasright In Holding That Payments Made To Two Companiesno Tds Is Required To Be Deducted Under Section 195 O v. Commissioner Of Income Tax Andanother Reported In (2021) Scc Online Sc 159
High Court · 2021 · Allowed
—
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
It Is Not Disputed Before Us, Rather Admitted That,Insofar As The Substantial Questions Of Law Nos.1 To 4 Areconcerned, The Hon'ble Supreme Court In The Case Of Engineeringanalysis Centre Of Excellenc v. Commissioner Ofincome Tax And Another Reported In (2021) Scc Online Sc 159, Hasheld In Favour Of The Assessee
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
It Is Not Disputed Before Us, Rather Admitted That,Insofar As The Substantial Questions Of Law Nos.1 To 4 Areconcerned, The Hon'ble Supreme Court In The Case Of Engineeringanalysis Centre Of Excellenc v. Commissioner Ofincome Tax And Another Reported In (2021) Scc Online Sc 159, Hasheld In Favour Of The Assessee
High Court · 2021 · Allowed
Assessee
Whether On The Facts And In The Circumstancesof The Case, The Income Tax Appellate Tribunal Wasright In Holding That Payments Made To Two Companiesno Tds Is Required To Be Deducted Under Section 195 O v. Commissioner Of Income Tax Andanother Reported In (2021) Scc Online Sc 159
High Court · 2021 · Allowed
—
It Is Not Disputed Before Us, Rather Admitted That,Insofar As The Substantial Questions Of Law Nos.1 To 4 Areconcerned, The Hon'ble Supreme Court In The Case Of Engineeringanalysis Centre Of Excellenc v. Commissioner Ofincome Tax And Another Reported In (2021) Scc Online Sc 159, Hasheld In Favour Of The Assessee
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
Whether On The Facts And In The Circumstancesof The Case, The Income Tax Appellate Tribunal Wasright In Holding That Payments Made To Two Companiesno Tds Is Required To Be Deducted Under Section 195 O v. Commissioner Of Income Tax Andanother Reported In (2021) Scc Online Sc 159
High Court · 2021 · Allowed
—
It Is Not Disputed Before Us, Rather Admitted That,Insofar As The Substantial Questions Of Law Nos.1 To 4 Areconcerned, The Hon'ble Supreme Court In The Case Of Engineeringanalysis Centre Of Excellenc v. Commissioner Ofincome Tax And Another Reported In (2021) Scc Online Sc 159, Hasheld In Favour Of The Assessee
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
The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Other
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The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Other
—
M/S.sutherland Global Services Private Limited,Rep., By The Authorized Signatory,Mr.lakshminarayananramasamy,Gateway Office Parks, 2[Nd] Floor Building,No.b2, No.16, Gst Road,Perungalathur, Chennai,Ta v. The Commissioner Of Income Tax, Chennai-Vi, Income Tax Department, 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034
High Court · 2021 · Allowed
Assessee
The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Allowed
—
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), 121, Mahatma Gandhi Road, Chennai
High Court · 2021 · Dismissed
Revenue
This Ita Coming On For Orders And Having Been Heard And Reserved For Judgment On 23.7.2021, This Day, Satish Chandra Sharma, J., Pronounced The Following v. The Additional Commissioner Of Income Tax) For The Assessment Year 2007-2008 To 2012-2013
High Court · 2021 · Allowed
Assessee
Pr. Commissioner Of Income Tax (International Taxation) -1 v. Alcatel Lucent France (Now Known As Alcatel Lucent Intl
High Court · 2021 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (International Taxation) -1 v. Alcatel Lucent France (Now Known As Alcatel Lucent Intl
High Court · 2021 · Dismissed
Assessee
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 No.58E, Sidco Industrial Estate, Ambattur, Chennai – 600 098
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
—
Ita/164/2007 Of The Commissioner Of Income Tax v. M/S Software And Silicon Systems (I) Pvt Ltd
High Court · 2021 · Dismissed
Assessee
B) Whether On The Facts And In Thecircumstances Of The Case, The Tribunal, Was'justified In Setting Aside The Re-Computation Ofsection 10A Made By Assessing Authority Byfollowing The Decision Of This v. Tata Elxsi (Reported In 349 Itr:page 98) When Said Decision Has Not Reachedfinality And Slp Preferred By Revenue Beforesupreme Court Is Pending?
High Court · 2021 · Other
—
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 – 2, 121, Mahatma Gandhi Road, Chennai v. M/S.kal Comm. Private Ltd., No.73, Mrc Nagar Main Road, Chennai – 600 028
High Court · 2021 · Dismissed
Assessee
Of The Income Tax, Act 1961 (Hereinafter Referred To As It Act v. Samsung Electronics Co.ltd., (Reported In [2012] 345 Itr 494 [Kar
High Court · 2021 · Allowed
Revenue
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., 35, Nungambakkam High Road, Nungambakkam, Chennai – 600 034
High Court · 2021 · Dismissed
Assessee
Heard The Learned Counsel For The Parties At Length v. The Commissioner Of Income-Tax & Another Vide Order Dated 02.03.2021 And The Issue Involved In This Appeal Has Been Answered Against The Revenue And In Favour Of The Assessee
High Court · 2021 · Allowed
Assessee
The Above Appeal Was Admitted On The Following Substantialquestions Of Law v. Fluidtherm Technology (P). Ltd.],Wherein The Hon'ble Division Bench Held As Follows
High Court · 2021 · Dismissed
—
The Commissioner Of Income Tax, Chennai v. M/S.dassault Systems Simulia Corporation (Formerly Known As Abaqus Inc) Rising Sun Mills, 166, Valley Street, Providence, Usa
High Court · 2021 · Allowed
Revenue
V) Or Clauses (Vi) Of Sub-Section (1) Of Section 9And Shall Be Included In The Total Income Of The Non-Resident Whether Or Not He Is A Resident Or Place Ofbusiness Of Connection In India Or Has Render v. Assistant Commissioner Ofincome-Tax, Company Circle-Ii(1), Chennai , Wherein, The Hon'bledivision Bench Of This Court Held As Follows
High Court · 2021 · Dismissed
Revenue
Whether On The Facts And In Thecircumstances Of The Case, The Income Taxappellate Tribunal Was Right In Not Consideringthe Retrospective Amendment To The Income Taxact By Finance Act 2010 To Section 9 v. Fluidtherm Technology (P). Ltd.],Wherein The Hon'ble Division Bench Held As Follows
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S. Dasault Systems Sumulia Pvt. Ltd.,10Th Floor, Asv N Ramana Tower,37 & 38 Venkatnarayana Road,T. Nagar, Chennai - 600 017
High Court · 2021 · Allowed
Revenue
Ita/99/2017 Of Technicolor India Private v. Income-Tax Officer
High Court · 2021 · Allowed
Assessee
Commissioner Of Income Tax,No.121, Nungambakkam High Road,Chennai - 600 034 v. M/S. Jouve India Pvt. Ltd.,[Formerly Known As Tex Tech International Pvt. Ltd.]Ground Floor, Stpiu Building,5, Rajiv Gandhi Salai,Taramani, Chennai – 600 113.Pan : Aac Ct 1855 H
High Court · 2021 · Dismissed
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
—
Pg.1 Of 5 v. Income Tax Officer & Anr
High Court · 2021 · Other
—
Pg.1 Of 5 v. Income Tax Officer & Anr
High Court · 2021 · Other
—
Pg.1 Of 5 v. Income Tax Officer & Anr
High Court · 2021 · Other
—
Pg.1 Of 5 v. Income Tax Officer & Anr
High Court · 2021 · Other
—
Pg.1 Of 5 v. Income Tax Officer & Anr
High Court · 2021 · Other
—
The Present Appeal Is Arising Out Of The Order Dated 28.09.2017 Passed By The Income Tax Appellate Tribunal, Bangalore In Case No.it(Tp)A No.1611/Bang/2017 (M/S. Puma Sports India Private Ltd v. Dcit, Bangalore
High Court · 2021 · Dismissed
Assessee
Questions Of Law v. The Commissioner Of
High Court · 2021 · Allowed
—
R/Special Civil Application No. 19545 Of 2018 v. The Assistant Commissioner Of Income Tax, Circle 1(1)(1
High Court · 2021 · Dismissed
Revenue
Mrs. H.vani, Learned Counsel For The Assessee v. M/S Lenovo (India) Pvt Ltd
High Court · 2021 · Dismissed
—
No.5, Moores Road, Chennai 600 006 v. Assistant Commissioner Of Income Tax,Company Circle – Iii (3),Aayakar Bhavan – New Block, 4[Th] Floor,121, Mahatma Gandhi Road,Chennai 600 034
High Court · 2021 · Allowed
Assessee
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
—
The High Court Of Madhya Pradesh(Division Bench v. Principal Chief Commissioner Of Income Tax, Bhopal
High Court · 2020 · Dismissed
Revenue
The Honourable Mr.justice N. Sathish Kumar v. The Deputy Director Of Income Tax (Investigation), Unit 3(2), Room No.120, 1 St Floor, Investigation Wing Building, No.45, Old No.108, Uthamar Gandhi Road, Nungambakkam,Chennai-600 034
High Court · 2020 · Allowed
Assessee
Ita/403/2012 Of Commissioner Of Income Tax-Iii v. M/S. Wipro Limited
High Court · 2020 · Other
—
Ita/169/2013 Of Commissioner Of Income Tax-Iii v. M/S Wipro Limited
High Court · 2020 · Other
—
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 No. 46 Of 2015Andtax Appeal No. 51 Of 2015 v. The Commissioner Of Income Tax,Aaykar Bhavan, Patto,Panaji, Goa
High Court · 2020 · Dismissed
Revenue
Andtax Appeal No. 46 Of 2015Andtax Appeal No. 51 Of 2015 v. The Commissioner Of Income Tax,Aaykar Bhavan, Patto,Panaji, Goa
High Court · 2020 · Dismissed
Revenue
I.t.a.no.257 Of 2014 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 No.5,Edc Complex,…Patto, Panaji Goa
High Court · 2020 · Allowed
Assessee
Txa47-15&Ors v. The Joint Commissioner Of Income Tax,Range-1, Aaykar Bhavan, Plot No.5,Edc Complex,…Patto, Panaji Goa
High Court · 2020 · Allowed
Assessee
Txa47-15&Ors v. The Joint Commissioner Of Income Tax,Range-1, Aaykar Bhavan, Plot No.5,Edc Complex,…Patto, Panaji Goa
High Court · 2020 · Allowed
Assessee
Txa47-15&Ors v. The Joint Commissioner Of Income Tax,Range-1, Aaykar Bhavan, Plot No.5,Edc Complex,…Patto, Panaji Goa
High Court · 2020 · Allowed
Assessee
Txa47-15&Ors v. The Joint Commissioner Of Income Tax,Range-1, Aaykar Bhavan, Plot No.5,Edc Complex,…Patto, Panaji Goa
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 Represented By Its Vice-President, Mr.n.mani, Mookambika Complex, No.4, Lady Desika Road, Mylapore, Chennai – 600 004 v. The Director Of Income Tax, (International Taxation), Vii Floor, Annexe Building, 121, Nungambakkam High Road, Chennai – 600 034
High Court · 2020 · Dismissed
Revenue
The Director Of Income Tax, (International Taxation), Vii Floor, Annexe Building, 121, Nungambakkam High Road, Chennai – 600 034 v. The Income Tax Officer, International Taxation – I(2), Vii Floor, Annexe Building, 121, Nungambakkam High Road, Chennai – 600 034
High Court · 2020 · Dismissed
—
Insofar As The First Substantial Question Of Law Isconcerned We Find The Matter Is Entirely Covered By The Decision Ofthe Hon'ble Apex Court In The Case Of Ge India Technologycentre (P v. Cit,1. In This Decision, The Hon'ble Apex Court Hasheld That The Duty To Deduct Tax At Source Arises Only When Remittanceto Non-Residents Contain Wholly Or Partly Taxable Income, I.e. Incomechargeable
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
—
D)“Whether, Appellate Tribunal Is Justified In Law In Placing Reliance In Cases Of Cit v. The Facts, Giving Rise To This Tax Appeal, Are As Under
High Court · 2020 · Dismissed
Assessee
Principal Commissioner Of Income Tax 7, No.121, Mahatma Gandhi Road, Chennai 600 034 v. M/S.tag Corporation, 91, Thiruneermalai Road, Chrompet, Chennai 600 044. Pan: Aaa Ft 1842 P
High Court · 2019 · Dismissed
Assessee
Had Erred In Law And On Facts In Upholding The Order Of The Cit(A) Deletingtheadditionof Rs.5,95,111/- Made On Account Of Disallowance U/S 14A Of The Act?” v. Thus, The Tribunal Has Merely Applied The
High Court · 2019 · Allowed
Revenue
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., 18, Bhattanad Towers, West Cott Road, Royapettah, Chennai - 600 014. Pan: Aagca6559H
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.farida Shoes P. Ltd., 17, Jalal Road, Ambur - 635 802
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.k.h. Arind P. Ltd., 2, K.h.house, Thiru Narayana Guru Road, Choolai, Chennai - 600 112
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.kh Shoes P. Ltd., Kh Centre, College Road, Nungambakkam, Chennai - 600 034
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.k.h. Arind P. Ltd., 2, K.h.house, Thiru Narayana Guru Road, Choolai, Chennai - 600 112
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.farida Shoes P. Ltd., 17, Jalal Road, Ambur - 635 802
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax, Chennai v. M/S.celebrity Fashion Ltd., Sdf-Iv, 3Rd Main Road, Mepz-Sez, Tambaram, Chennai - 600 045. Pan:aaacc3696D
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.k.h. Arind P. Ltd., 2, K.h.house, Thiru Narayana Guru Road, Choolai, Chennai - 600 112
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.farida Prime Tannery Pvt. Ltd., 151/4, Mount Poonamallee Road, Ramapuram, Chennai - 600 089
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.kh Shoes P. Ltd., Kh Centre, College Road, Nungambakkam, Chennai - 600 034
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
The Principal Commissioner Of Income Tax 1 v. M/S. Arvind Lifestyle Brands Ltd
High Court · 2019 · Allowed
Revenue
C/Taxap/407/2019 Order v. Mgm Exports Rendered In Tax Appeal No.309 Of 2018 Dated 11[Th] April 2018
High Court · 2019 · Dismissed
—
C/Taxap/408/2019 Order v. Mgm Exports Rendered In Tax Appeal No.309 Of 2018 Dated 11[Th] April 2018
High Court · 2019 · Dismissed
—
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
Payable To The Foreign Agent. The Question As Proposed By The Revenue Is No Longer Res Integra In View Of The Decision Of This Court In The Case Of Pr Cit v. Mgm Exports Rendered In The Tax Appeal No.309 Of 2018 Dated 11[Th] April 2018
High Court · 2019 · Dismissed
Assessee
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) No. 1
High Court · 2019 · Allowed
Revenue
M/S.regenpowertech Pvt. Ltd.,7Th Floor, Krm Plaza, North Tower,No.2, Harrington Road, Chetpet,Chennai - 600 031.(Pan: Aadcr5531M-Tan: Cher08858D v. The Deputy Commissioner Of Income Tax,International Taxation - 2(1),Chennai
High Court · 2019 · Dismissed
Revenue
Indostar Capital v. Asst. Commissioner Of Income Tax,(International Taxation) 2(2)(1) & Ors
High Court · 2019 · Other
—
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 No.311, 3[Rd] Floor, Wanaparthy Block, Aayakar Bhavan, 121, Mahatma Gandhi Road, Chennai – 600 034
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
—
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
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 No.67 Of 2018 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
Ge India Technology Center P. Ltd v. Commissioner Of Income Tax And Anr Reported In 327 Itr 456 And Contended That, In Such A Case, There Was No Liability To Deduct Tax At Source
High Court · 2018 · Allowed
Assessee
Ita 728/09 v. Ratan Melting & Wire Industries],A Decision Of The Constitution Bench Of The Hon'blesupreme Court, Is Relied On To Urge That The Circularissued By The Board Though Binding On The Authoritiesunder The
High Court · 2018 · Allowed
—
Pr. Commissioner Of Income Tax, Udaipur v. M/S P.i. Industries Ltd
High Court · 2018 · Other
—
Another v. M/S M Pact Technology Services Put. Ltd.made1Ni.t.a.no.228/2013Dated11.07.2018Wherein This Court Has Held That The Disallowance Undersection 4O(A)(Ia) Of The Act Is To Be Made Of Theexpenses Incurred
High Court · 2018 · Other
—
Wp/13314/2017 Of Mphasis Limited v. The Deputy Commissioner Of Income Tax
High Court · 2018 · Other
—
Income Tax Officer (Ito v. Jasjit Singh
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 21-06-2018, Ita Nos.401 & 429-431 Of 2016 Bangalore International Airport Ltd v. The Income Tax Officer [International Taxation
High Court · 2018 · Allowed
Assessee
M/S.evolv Clothing Company Pvt Ltd.,New No.471, M.k.n. Road,Alandur, Chennai – 600 016 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
M/S.international Seaport Dredging Private Limited Represented By Its Manager Mr.amedeo Peyron v. Deputy Commissioner Of Income-Tax International Taxation Circle 1 (2) 4[Th] Floor, Bsnl Building 16 Greams Road Chennai – 600 006
High Court · 2018 · Other
—
Usha Sharma v. Principal Commissioner Of Income Tax, Delhi
High Court · 2018 · Dismissed
Revenue
In Somewhat Similar Situation, This Court In Case Of Commissioner Of Income Tax v. Friends And Friends Shipping (P) Ltd. Reported In 35 Taxmann.com 553 Had Held And Observed As Under:commissioner Of Income Tax Vs. Friends And Friends Shipping (P) Ltd. Reported In 35 Taxmann.com 553
High Court · 2018 · Dismissed
—
Rendered All The Sales And Marketing Services Outside India. We Have Also Perused The Judicial Pronouncements Of The Hon’ble Supreme Court In The Case Of Ge India Technology Cen Private Limited v. Nova Technocast Pvt Ltd
High Court · 2018 · Dismissed
—
Pro Commissioner Of Income Tax Delhi-L v. M/S Organizing Committee Hero Honda Fih World Cup
High Court · 2018 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Alwar v. M/S Gillette India Ltd., Spa-65A, Industrial Area, Bhiwadi, District Alwar
High Court · 2018 · Allowed
Revenue
Itxa/799/2015 Of Pr. Commissioner Of Income Tax -15 v. M/S. C.u. Inspections India Pvt. Ltd.
High Court · 2018 · Allowed
Revenue
The Hon'ble Mr.justice T.s.sivagnanam W.p.no.14165 Of 2009 & M.p.no. 1 Of 2009 v. The Chief Commissioner Of Income Tax-I, 121, Mahatma Gandhi Road, Chennai – 600 034
High Court · 2018 · Allowed
Assessee
Binani Cement Limited Mercantile Chambers, 12, J.n. Heredia Marg, Ballard Estate, Mumbai v. Deputy Director Of Income Tax, (International Taxation), Room No.304-B, Central Revenue Buildings Statue Circle, Jaipur 302001, Rajasthan
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,No.640, Anna Salai, Nandanam,Chennai – 600 035
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 Pan No.aaaccs7101B
High Court · 2017 · Dismissed
—
Pr. Commissionerof Incometax-06 Appellant Through: Mr. Rahul Chaudhary, Sr. Standing Counsel With Ms. Lakshmi Gurung, Advocate v. Modi Apollo International Group (P) Ltd
High Court · 2017 · Allowed
Revenue
Pr. Commissionerof Incometax-06 Appellant Through: Mr. Rahul Chaudhary, Sr. Standing Counsel With Ms. Lakshmi Gurung, Advocate v. Modi Apollo International Group (P) Ltd
High Court · 2017 · Allowed
Revenue
Pr.commissioner Of Income Tax-8 v. Steria India Ltd
High Court · 2017 · Dismissed
Assessee
The Director Of Income-Tax (International Taxation), Hyderabad v. $ M/S. Vanenberg Facilities Bv
High Court · 2017 · Allowed
Revenue
The Director Of Income-Tax (International Taxation), Hyderabad v. $ M/S. Vanenberg Facilities Bv
High Court · 2017 · Allowed
Revenue
The Director Of Income-Tax (International Taxation), Hyderabad v. $ M/S. Vanenberg Facilities Bv
High Court · 2017 · Allowed
Revenue
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 No. 33 / 2016 Principal Commissioner Of Income Tax, Alwar 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-110020
High Court · 2017 · Allowed
Revenue
Director Of Income Tax International Taxation-Ii v. Rolls Royce Industrial Power India Ltd
High Court · 2017 · Dismissed
Assessee
Director Of Income Tax International Taxation-Ii v. Rolls Royce Industrial Power India Ltd
High Court · 2017 · Dismissed
Assessee
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
—
Appellantthrough: Mr. C.s. Aggarwal, Senior Advocatewith Mr. Prakash Kumar, Advocate v. Commissionerof Income Tax-3, Internationaltaxation, New Delhirespondentthrough: Mr. Dileep Shivpuri, Senior Standingcounsel With Mr. Sanjay Kumar, Junior Standingcounsel
High Court · 2017 · Allowed
Assessee
Appellantthrough: Mr. C.s. Aggarwal, Senior Advocatewith Mr. Prakash Kumar, Advocate v. Commissionerof Income Tax-3, Internationaltaxation, New Delhirespondentthrough: Mr. Dileep Shivpuri, Senior Standingcounsel With Mr. Sanjay Kumar, Junior Standingcounsel
High Court · 2017 · Allowed
Assessee
Appellantthrough: Mr. C.s. Aggarwal, Senior Advocatewith Mr. Prakash Kumar, Advocate v. Commissionerof Income Tax-3, Internationaltaxation, New Delhirespondentthrough: Mr. Dileep Shivpuri, Senior Standingcounsel With Mr. Sanjay Kumar, Junior Standingcounsel
High Court · 2017 · Allowed
Assessee
Preeti N Aggarwala v. Chief Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Preeti N Aggarwala v. Chief Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Preeti N Aggarwala v. Chief Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee

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