Supreme Court · 2010 INSC 592 · Decided 9 September 2010
Ge India Technology Centre Private LTD. v. Commissioner of Income Tax & ANR.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 592 · [2010] 10 S.C.R. 1142
- Case number
- CIVIL APPEAL No. 7541/2010
- Decided
- 9 September 2010
- Bench
- S.H. KAPADIA, K.S. RADHAKRISHNAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 195(1), 195
Headnote
10 S.C.R. 1142 GE INDIA TECHNOLOGY CENTRE PRIVATE LTD. V. COMMISSIONER OF INCOME TAX & ANR. (Civil Appeal Nos. 7541-7542 of 2010) SEPTEMBER 09, 2010 [S.H. KAPADIA, CJI AND K.5. PANICKER RADHAKRISHNAN, J.] Income Tax Act, 1961: s.195(1) - Payment to Non-resident - Liability to deduct tax at 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 E sum
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