section 195 - Page 10

Supply of shrink-wrap software is transfer of right to use copyright and covered in royalty liable to TDS u/s 195

M/s Tejas Networks Ltd. Vs DDIT (ITAT Bangalore)

ITAT Bangalore held In the case of M/s Tejas Networks Ltd. vs. DDIT that the right that is transferred in the present case is the transfer of copyright including the right to make copy of software for internal business...

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Commission to overseas Agents for Marketing of Products is not a fee for technical service

M/s Srivathsa Industries, Vs The Assistant Commissioner of Income Tax (ITAT Chennai)

M/s Srivathsa Industries, Vs ACIT (ITAT Chennai) Admittedly, the assessee is engaged in manufacturing leather and leather garments. In order to market its product in foreign countries, the assessee engaged agents and paid commission to them....

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TDS not deductible on reimbursement of Information technology costs

DCIT Vs M/s AT & S India Pvt Ltd. (ITAT Kolkata)

DCIT V/s. M/s AT & S India Pvt Ltd.(ITAT Kolkata) Reimbursement of Information technology costs does not result in income in the hands of the recipient an hence, the payments are allowable deductions and not fall within the mischief of section 40(a)(i) read with section 195....

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Consideration for right to use copy right shrink-wrap software amounts to royalty

M/s Tejas Networks Ltd. Vs DCIT (ITAT Bangalore)

M/s Tejas Networks Ltd. Vs. DCIT (ITAT Bangalore) As per the provision of sec. 192 of the Income-tax Act 1961, the assessee was liable to deduct tax at source on the payment made to Cadence Designs Systems Ireland ....

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No TDS liability on supplement rental paid as it is not connected to operation of leased aircraft, not covered in exclusion of sec. 10(15A)

Jet Lite (India) Ltd. Vs CIT (Delhi High Court)

Delhi High Court held In the case of Jet Lite (India) Ltd. vs. CIT that the ITAT has rightly pointed out that the supplement rental was within the ambit of the original provision of Section 10 (15A). Post amendment w.e.f. 1st April 1996...

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No TDS liability arise on mere passing of book entry which gets reversed subsequently

Director of Income Tax Vs M/s Ericsson Communications Ltd. (Delhi High Court)

Delhi High Court held In the case of DIT Vs. M/s Ericsson Communications Ltd. that mere passing of the book entries, which are reversed, would not give rise to an obligation to deduct TDS by the Assessee, as clearly, there is no debt that can be said to be acknowledged by the Assessee. ...

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FIEO requests Waiver of TDS for export-related payments for non-residents

Issues like the inclusion of section 206 AA by Finance Act 2009 w.e.f 1.4.2010, which includes non obstante clause where payments made to non residents in course of exports need TDS deductions compelling non-residents to acquire PAN numbers for the same need to be re-considered in view of the judgement of Pune Bench of Tribunals in the Se...

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Technical services utilized for making a source of income outside India is not taxable in India

DIT Vs Lufthansa Cargo India (Delhi High Court)

The Hon'ble Delhi HC in the case of Lufthansa Cargo India held that the fee for technical services would not be taxable in India where such services are utilized forearning income from any sources outside India....

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ITAT referred case back to lower authorities as pre-requisite condition of DTAA is not ascertained

Outotec India Pvt Ltd Vs ACIT (ITAT Delhi)

In the present case services were provided by the non-resident individuals so article 15 was applicable but the pre-requisite condition that the each non-resident individual had to be present in India for more than 90 days which was not ascertained....

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Tax at source not deductible on reimbursement of cost

Lionbridge Technologies Private Limited Vs ITO (International Taxation) (TDS) (ITAT Mumbai)

ITAT Mumbai has held in the case of Lionbridge Technologies Private Limited vs ITO (International Taxation) (TDS) that There is no liability to deduct tax at source on reimbursement of cost. Consequently for not deducting tax at source, the assessee cannot be treated as assessee in default under sections 201/ 201(1A). ...

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