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Section 195

Section 195, Section 9

Delhi H.C : The entire consideration received/ receivable under the RPC was in nature of business income and not ‘royalty’ as defined both under the Act and the DTAA

Avijit Das / November 30, 2016

High Court Of Delhi Formula One World Championship Ltd. vs. CIT, International Taxation-3 Section : 9, 195 S. Ravindra Bhat […]

Section 264, Section 195, Section 292

S.C : It is alleged that assessee made false statements denying of having any locker either in individual names or jointly in any bank

Avijit Das / August 31, 2016

Supreme Court Of India Babita Lila vs. Union Of India Section 246, 195, 292 Pinaki Chandra Ghose And Amitava Roy,

Section 197, Section 195

Punjab & Haryana H.C : The Tribunal has erred in not allowing revenue records to be considered as additional evidence?

Avijit Das / July 29, 2016

High Court Of Punjab & Haryana Land Acquisition Collector Vs. ACIT, Range-III, Jalandhar Section 194LA, 195, 197 Assessment year 2005-06

Section 21, Sec. 21(d), Section 13, Section 195

AAR : the Penalty Amount payable pursuant to the Final Judgment/Decree of the US Court and paid to the Government of USA/US Court would be liable to tax deduction at source under the provisions of the Income-tax Act, 1961

Avijit Das / December 1, 2015

Authority Of Advance Rulings Satyam Computer Services Ltd., In Re Section 21(d), 13(b)(2)(a), 13(b)(2)(b), 13(a), 195 V.S. Sirpurkar, Chairman, A.K.

Section 172, Section 195

Bombay H.C : Section 40(a)(i), is not applicable, particularly when section 172 concerned with levy and recovery of tax in a case of any ship, as against section 195 r/w 40(a) (i) of the IT Act, refers to non-resident Assessee as in the present case

Avijit Das / September 8, 2015

High Court Of Bombay CIT vs. V.S. Dempo & Co. (P.) Ltd. Assessment Years : 1999-2000 And 2000-01 Section :

Section 195, Section 201, Section 5

Delhi H.C : The agreement dated 1.1.1997 between the assessee and M/s. L.M. Ericsson, Sweden for payment of royalty is contrary to public policy and void under Section 23 of the Contract Act, 1972 and therefore the order and demand under Section 201 and interest levied under Section 201 (1A) of the Income Tax Act, 1961 are liable to set aside and deleted

Avijit Das / September 4, 2015

High Court Of Delhi DIT vs. Ericsson Communications Ltd. Section : 195, 5, 201 Dr. S. Muralidhar And Vibhu Bakhru,

Section 195, Section 201, Section 9

Delhi H.C : Payments made by the assessee to the non- residents are not fee for technical services within the meaning of Section 9(1)(vii) of the Income Tax Act, 1961 so as to oblige the assessee to deduct tax at source under Section 195 of the Act from such payments

Avijit Das / May 27, 2015

High Court Of Delhi Director of Income-tax vs. Lufthansa Cargo India Section 9, 195, 201 S. Ravindra Bhat And R.K.

Income Tax Case Laws, Section 147, Section 195, Section 9

Allahabad H.C : the income chargeable to tax at the hands of the assessee for the year 2006-07 has escaped assessment within the meaning of Section 147 of the Act, 1961 in respect of which the assessee was assessable

Avijit Das / April 22, 2015

High Court Of Allahabad Principal Officer, L.G. Electronics (P.) Ltd. vs. ACIT Section 9, 147, 195 Assessment year 2006-07 Arun

Section 9, Sec. 40(a)(i), Section 147, Section 195

Bombay H.C : There was any failure on part of assessee to provide all material facts, jurisdictional requirement for carrying out reassessment, after expiry of period of four years, was not fulfilled

Avijit Das / October 13, 2014

High Court Of Bombay Tao Publishing (P.) Ltd. vs. DCIT, Circle-7, Pune Section : 9, 40(a)(i), 195 And 147 Assessment

Section 9, Section 195, Section 201

Andhra Pradesh H.C : Whether assessee was under obligation to effect deduction of tax at source ?

Avijit Das / September 17, 2014

High Court Of Andhra Pradesh Shakti Lpg Ltd. Vs. ITO, Ward -8, (TDS), Hyderabad Section 9, 195, 201 L. Narasimha

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