{"id":624,"date":"2010-08-19T10:46:51","date_gmt":"2010-08-19T10:46:51","guid":{"rendered":"http:\/\/www.itatonline.org\/info\/?p=624"},"modified":"2010-08-19T11:03:40","modified_gmt":"2010-08-19T11:03:40","slug":"s-195-samsung-electronics-sc-update","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/s-195-samsung-electronics-sc-update\/","title":{"rendered":"S. 195 &#038; Samsung Electronics: SC Update"},"content":{"rendered":"<p>In <strong><a href=\"https:\/\/itatonline.org\/archives\/index.php\/cit-vs-samsung-electronics-karnataka-high-court-s-195-201-liability-cannot-be-avoided-on-ground-of-non-taxability-of-recipient\">CIT vs. Samsung Electronics<\/a><\/strong> 320 ITR 209, the Karnataka High Court held that u\/s 195 the payer was not entitled to consider whether the payment was chargeable to tax in the hands of the non-resident recipient or not. <\/p>\n<p>A batch of appeals challenging the said judgement was heard by a <strong>Supreme Court<\/strong> Bench of the Hon\u2019ble Chief Justice S. H. Kapadia and Hon\u2019ble Mr. Justice K. S. Radhakrishnan. After extensive hearing, judgement was reserved today (19.8.2010). <\/p>\n<p>The assessees were represented by S\/ Shri. <strong>F. S. Nariman<\/strong>, <strong>Harish Salve<\/strong>, <strong>S. Ganesh<\/strong> &#038; <strong>M. S. Syali<\/strong>, Sr. Advocates while the department was represented by Shri. <strong>Vivek K. Tankha<\/strong>, Addl. Solicitor General. <\/p>\n<div class=\"journal2\">\nSee Also <strong><a href=\"https:\/\/itatonline.org\/archives\/index.php\/van-oord-acz-india-vs-cit-delhi-high-court-the-obligation-to-deduct-the-tax-at-source-us-195-1-arises-only-when-the-payment-is-chargeable-to-tax-samsung-electronics-not-followed\">Van Oord<\/a><\/strong> 36 DTR 425 (Del) &amp; <strong><a href=\"https:\/\/itatonline.org\/archives\/index.php\/ito-vs-ms-prasad-production-itat-chennai-special-bench-s-195-1-tds-obligation-does-not-arise-if-the-payment-is-not-chargeable-to-tax-samsung-electronics-not-followed\">Prasad Productions<\/a><\/strong> 3 ITR (Trib) 58 Che (SB) where <strong>Samsung Electronics<\/strong> was not followed.  <\/div>\n","protected":false},"excerpt":{"rendered":"<p>In <strong><a href=\"http:\/\/itatonline.org\/archives\/index.php\/cit-vs-samsung-electronics-karnataka-high-court-s-195-201-liability-cannot-be-avoided-on-ground-of-non-taxability-of-recipient\">CIT vs. Samsung Electronics<\/a><\/strong> 320 ITR 209, the Karnataka High Court that u\/s 195 the payer was not entitled to consider whether the payment was chargeable to tax in the hands of the non-resident recipient or not. A batch of appeals challenging the said judgement was heard by a <strong>Supreme Court<\/strong> Bench of the Hon\u2019ble Chief Justice S. H. Kapadia and Hon\u2019ble Mr. Justice K. S. Radhakrishnan. After extensive hearing, judgement was reserved today (19.8.2010). <\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/info\/s-195-samsung-electronics-sc-update\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,6],"tags":[],"class_list":["post-624","post","type-post","status-publish","format-standard","hentry","category-all-information","category-supreme-courthigh-court-related"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/624","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/comments?post=624"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/624\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}