required to be deducted at
source u7sT194jj)t-ih& Act without appreciating the fact that the Appellant
has correctly, deducted TDS ... software expenses filed by the assessee, the assessee has not
deducted proper tax at source u/s 194J in respect of software expenses
and purchase
case,
the learned CIT(A) erred in confirming the addition of
`2,29,870/- in respect of software expenses."
2. The facts ... After deducting
depreciation of `3,44,804/-, addition of `2,29,870/- has been made to
the total income.
2.1 Before the learned CIT
M/S Vodafone East Limited (Formerly ... vs Acit, Cir-7, Kolkata, Kolkata on 15 December
required to deduct tax at source on the payments made to non-resident. The arguments that weighed with the ITO (TDS) in reaching ... obligation to deduct tax at source. The contention of the assessee was rejected by the ITO (TDS) on the ground that import
were made to non-residents, the appellant was required to deduct tax at source in respect of the amounts so remitted under section ... signatory, we hold that the assessee was not required to deduct tax under section 195 in respect of payments made to various USA based companies
hence
income is not liable to tax in India. Consequently, no tax is required to be
deducted at source. The Assessing Officer not convinced with ... therefore the assessee did not have any obligation to deduct tax at source
under section 195 of the Act while making the said payment
section 40(a)(ia) of the Income Tax Act, 1961 for failure to deduct tax at
source. The AO has disallowed ... impossible to fasten liability for
deducting tax at source retrospectively as tax is to be deducted
at source at the time when the payment
mentioned elsewhere the income of NDDB was not liable
to tax as income tax Act was not applicable to NDDB. In our
considered opinion when ... CIT(A).
14. Before us the Ld. Counsel for the assessee stated that the
assessee has discharged the tax liability of the payment of TDS
commission paid to non residents 6 7
for not deducting tax at source u/s. 195
Deduction u/s. 10A, 10AA in respect of onsite ... details for cases where tax had not been deducted along with a
note giving detailed reasons for not deducting tax wherein it is
submitted that
with rule 30 of the Income Tax Rules, 1962. Failure to deduct
tax or failure to pay tax would also render a person liable ... imposing Sales Tax and Income Tax are entirely different as
Income Tax is a direct tax and Sales Tax is an Indirect Tax and wherefore
