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IN THE HIGH COURT OF DELHI AT NEW DELHI
V.KAMESWAR RAO, VINOD KUMAR
Principal Commissioner Of Income Tax - 4 Delhi – Appellant
Versus
Mitsubishi Corporation (India) Pvt Ltd – Respondent
| Table of Content |
|---|
| 1. condonation of delay in filing appeal. (Para 1 , 2) |
| 2. challenge to tribunal's order under income tax act. (Para 3) |
| 3. substantial questions of law proposed by the appellant. (Para 4 , 5) |
| 4. analysis of tax obligations under section 195. (Para 6) |
JUDGMENT :
V. KAMESWAR RAO, J.
CM APPL. 54672/2025, CM APPL. 54673/2025
1. For the reasons stated in the applications, the delay of 29 days in filing and 914 days in re-filing the appeal, is condoned.
2. Accordingly, the applications are disposed of.
ITA 370/2025
3. This appeal is filed under Section 260A of The Income Tax Act, 1961 (the Act) lays a challenge to the order dated 12.08.2022 in ITA No. 9364/DEL/2019 passed by Income Tax Appellate Tribunal (the Tribunal).
The issue is relatable to Section 40A(i) of the Act for the Assessment Years (AY) 2016-17. The Tribunal in paragraph 8 has stated as under :
“8. We have carefully perused the order of this Tribunal. This Tribunal has also considered this issue in ITA No.5184/Del/2017 for A.Y.2013-14. The relevant findings read as under:-
“16. Following the decision rendered by coordinate Bench of the Tribunal in assessee’s own case in AY 2010/11 and the decision rendered by Hon’ble High
The obligation to deduct tax at source arises only from payments that are chargeable to tax under the Income Tax Act; non-chargeable payments to non-residents do not require TDS.
The obligation to deduct tax at source arises only when payments are chargeable to tax in India, as affirmed by the court's interpretation of Section 40(a)(i) and relevant DTAAs.
No TDS u/s 195 on commission to non-resident agents for services outside India without PE/business connection, as income neither accrues/arises nor deemed to in India u/s 5(2)/9; no disallowance u/s ....
Business expenses allowable under section 37 if business nexus proven, despite TDS lapses or informal arrangements; pure reimbursements without profit element escape section 40(a)(ia); section 14A pe....
Payments for bandwidth services via international private leased circuit to non-resident not 'royalty' under pre-2012 law; Explanations 4-6 to Section 9(1)(vi) prospective, not clarificatory. No TDS ....
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