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Case Law Details

Case Name : M/s Tejas Networks Ltd. Vs DCIT (ITAT Bangalore)
Related Assessment Year :
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Brief facts of the case are that the assessee is an Indian Company who is engaged in developing telecommunication During the relevant asst. year, the assessee has purchased shrink-wrap Software from Cadence Designs Ireland amounting to Rs.5,946,245/- and Rs.4,015,887/- respectively. The AO noticed that the assessee has remitted the above amounts to Cadence Designs Systems Ireland without deducting tax at source u/s 195 of the Income-tax Act 1961. The AO initiated proceedings u/s 20 1(1) and issued show cause notice dated 25/12/2011 why the assessee sh

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