{"id":664,"date":"2010-09-09T05:57:25","date_gmt":"2010-09-09T05:57:25","guid":{"rendered":"http:\/\/www.itatonline.org\/info\/?p=664"},"modified":"2010-09-10T11:57:18","modified_gmt":"2010-09-10T11:57:18","slug":"s-195-samsung-electronics-judgement-reversed-by-supreme-court","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/s-195-samsung-electronics-judgement-reversed-by-supreme-court\/","title":{"rendered":"S. 195 Samsung Electronics Judgement Reversed By Supreme Court"},"content":{"rendered":"<p>The Supreme Court today (9.9.2010) pronounced judgement in a batch of appeals challenging the judgement of the Karnataka High Court 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 where it was 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>The Supreme Court has <strong><em>reversed<\/em><\/strong> the judgement of the Karnataka High Court. The appeals have been remanded to the High Court for a decision on whether or not the payments were taxable in the hands of the non-resident recipient. <\/p>\n<div class=\"journal4\"><a href=\"https:\/\/bit.ly\/SamsungSC\">The judgement is available here<\/a>.\n <\/div>\n<div class=\"journal2\">\nSee Also <strong><a href=\"https:\/\/itatonline.org\/archives\/index.php\/vodafone-international-holdings-b-v-vs-uoi-bombay-high-court-the-purchase-of-shares-of-a-foreign-company-by-one-non-resident-from-another-non-resident-attracts-indian-tax-if-the-object-was-to-acquire\/\">Vodafone International Holdings B.V. vs. UOI<\/a><\/strong> (Bom), <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 it was held that s. 195 does not apply if the payment is not chargeable to tax in the hands of the non-resident recipient<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The Supreme Court today (9.9.2010) pronounced judgement in a batch of appeals challenging the judgement of the Karnataka High Court 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 where it was 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<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/info\/s-195-samsung-electronics-judgement-reversed-by-supreme-court\/\">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-664","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\/664","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=664"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/664\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}