S. 40(a)(ia) : Amounts not deductible-Deduction at source-Rent-Wrong mentioning of section-Disallowance is justified-Truck drivers and transport agencies-Contractors-Matter remanded to produce Permanent Account Number. [S. 194C(6), 194 I]
Dy. CIT v. G. N. Enterprises (2022)100 ITR 37 (SN)(Cuttack) (Trib)
Digest of case laws
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This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
Click here to download the pdf versions of the Digest of case laws S. 40(a)(ia): Amounts not deductible-Deduction at source-Transportation of goods-Finance charges-Matter remanded. [S. 194C (6), 194C(7)]
Diwakar Logistics v. ACIT (2022) 98 ITR 24 (SN)(Hyd) (Trib)S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Lease of Aircraft-Ownership of Aircraft with lessor-Not liable to deduct tax at source-Operating lease-Interest-DTAA-India-Ireland. [S. 10(15A),195, Art. 8, 12]
Interglobe Aviation Ltd. (Indigo) v. Add. CIT (2022)95 ITR 586 (Delhi) (Trib)S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Payment in foreign currency for expenses of global account management and leased-line charges-Not fees for technical service-VSAT charges not royalty-Not liable to deduct tax at source.
Expeditors International (India) Pvt. Ltd. v. Dy. CIT (2022)95 ITR 393 (Delhi) (Trib)S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Royalty-Advertisements on various non-resident Websites-Earning commission-Neither constitute permanent establishment nor royalty-Not liable to deduct tax at source-DTAA-India-Ireland.[S.195, Art, 12]
Interactive Avenues P. Ltd. v. Dy. CIT (2022) 100 ITR 573 (Mum)(Trib)S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Membership/subscription fees to its group company GTIL-Sharing of expenses-Reimbursement of expenses-Not liable to deduct tax at source-DTAA-India-UK. [S. 9(1)(vi), 9(1)(vii), 195 Art, 13(4)]
Grant Thornton Advisory (P) Ltd. v. Dy. CIT (2022) 216 DTR 119 / 218 TTJ 610/ 140 taxmann.com 348 (Delhi)(Trib)S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Managerial services charges paid to Non-Residents not Liable to tax at source-Disallowance is not justified-Expenditure on management services-Allowable as business expenditure. [S. 195]
Jt. CIT (OSD) v. Intertek India Pvt. Ltd. (2022)99 ITR 54 (SN) (Delhi) (Trib)S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Fees for technical services-Examination fees from students-Foreign Universities-Directly remitted to the Universities-Not to be treated as technical services-Not liable to deduct tax at source-DTAA-India-UK-Switzerland. [S. 9(1)(vi), 90, 195, Art. 13]
Dy. CIT v. Hyderabad Educational Institutions (P) Ltd (2022) 218 TTJ 487 (Hyd)(Trib)S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Reimbursing salary of expatriates to foreign companies-not a fee for technical services-Disallowance not justified. [S. 9(1)(vii), 195]
Toyota Boshoku Automotive India Pvt. Ltd. v. ACIT (2022)98 ITR 363 (Bang) (Trib)S. 37(1) : Business expenditure-Commission-Consignment agents-Government departments-Allowable as deduction. [S. 147, 148]
Dy. CIT v. Alpha Laborities (P) Ltd. (2022) 217 TTJ 1(UO) / 140 taxmann.com 16 (Indore)(Trib)