Supreme Court of India
Ge India Technology Centre Private Ltd. v. Commissioner of Income Tax & Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the l.T. Act ;constitutes one single integral inseparable Code.
Judgment, page 14
From the headnote
Income Tax Act, 1961: s.195(1) - Payment to Non-resident - Liability to deduct tax at source - Held: The payer is bound to deduct tax at source (TAS) only if the tax is assessable in India - Expression "chargeable under the provisions of the Act" in 0 s.195(1) shows that the remittance has got to be of a trading receipt, the whole or part of which is liable to tax in India - On facts, software imported by Indian Company- Payment made to non-resident software supplier - Failure on part of Indian Company to deduct tax at source - Tribunal's view that the sum paid to non-resident supplier was
Where later benches applied it
- 2021 Engineering Analysis Centre of Excellence Private Limited v. The Commissioner of Income Tax & Anr.
- 2017 Formula One World Championship Ltd. v. Commissioner of Income Tax, International Taxation - 3, Delhi & Anr.
Of those, 2 relied on
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