section 195 judiciary-2

Section 195- Withholding Tax- Royalty- Levy of Surcharge & cess

M/s. Wipro Limited Vs Add. CIT (ITAT Bangalore)

M/s. Wipro Limited Vs ACIT (ITAT Bangalore) In this case relief was allowed by learned CIT (A) in respect of levy of surcharge and cess by directing the AO that surcharge and cess should be levied only in the cases where the non resident vendors are residents of countries with which DTAA allows withholding rate […]...

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Surcharge & Cess Levied alongwith Withholding Tax because No Residency Proof Brought on Record

Wipro Limited Vs. Add. CIT (ITAT Bangalore)

The issue under consideration is whether surcharge and education cess should be levied only in the cases where the non-resident vendors are residents of countries with which the DTAA allows withholding rate of more than 11.33%?...

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No section 195 TDS on Charges for Services for issuance of GDR

CIT Vs Indusind Bank Ltd (Bombay High Court)

The issue under consideration is whether the services in relation to issuance of GDRs are covered under the provisions of Section 9(i)(vii) and whether the same liable for TDS under the provisions of Section 195 of the Act?...

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Payment of Foreign Agency Commission not liable for TDS in India

M/s. Divya Creations Vs ACIT (ITAT Delhi)

The issue under consideration is whether the TDS will be applicable on payment of Foreign Agency Commission?...

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No TDS on Reimbursement of Relocation Expenses of Outbound Employees

Global E-Business Operations Vs The DDCIT (ITAT Bangalore)

Global E-Business Operations Vs DDCIT (ITAT Bangalore) When a claim was made by the assessee that there was no income of element embedded in the remittances, the AO has not examined the claim of the assessee in a proper perspective. They have merely said only few evidence have been filed. Another reason given was that […]...

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No TDS on Reimbursement of Leased Line Expense to Parent Company

DCIT Vs International Flavours & Fragrances (I) P. Ltd., (ITAT Chennai)

DCIT Vs International Flavours & Fragrances (I) P. Ltd., (ITAT Chennai) Where assessee-company reimbursed community expenses to foreign company for utilising leased lines services situated outside India, said payment not being in nature of ‘royalty’ within meaning of section 9(1)(vi), assessee was not liable to deduct tax ...

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Section 195 TDS applicable only when amount is chargeable to tax in the hands of recipient

C.U.Inspections (I) Pvt. Ltd Vs DCIT (ITAT Mumbai)

C.U.Inspections (I) Pvt. Ltd Vs DCIT (ITAT Mumbai) Mere fact that the payment in question is not reimbursement of expenses to the holding company would not per se expose the expenditure to disallowance u/s 40(a)(ia) of the Act. It has been noticed supra that the disallowance u/s 40(a)(ia) is activated when there is failure on […]...

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No TDS deductible on Reimbursement of USA office Expenses

Himalya International Ltd Vs DCIT (ITAT Delhi)

As per Explanation 2 attached to section 9(1)(vii) of the Act in the case of remittance or reimbursement of expenses where no element of taxable income in India is found, then the question of tax deduction at source does not arise....

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Reimbursement of Audit fees to foreign parent company: Taxable

SPX India Pvt. Ltd. Vs CIT (ITAT Delhi)

SPX India Pvt. Ltd. Vs CIT (ITAT Delhi) Tax was required to be deducted at source on share of ISO audit expenses paid to foreign parent company, as element of income was embedded in receipt of auditor.  FULL TEXT OF THE ITAT JUDGEMENT Assessee is in appeal before us against the order of ld. CIT […]...

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Reimbursement of technical expenses-Cost Allocation: Non-Taxable

Bureau Veritas-Indian Division Vs ADIT (ITAT Mumbai)

Bureau Veritas-Indian Division Vs ADIT (ITAT Mumbai) Technical expenses allocated by head office to assessee-Indian division was in nature of reimbursement of technical expenses to head office and not on account of any specific technical services having been ‘made available’ and, therefore, such amount could not be brought to ...

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