Latest Supreme Court judgements

Aditya Maheshwari (CA in Practice) (35867 Points)

09 September 2010  
 

The Supreme Court today (9.9.2010) pronounced judgement in a batch of appeals challenging the judgement of the Karnataka High Court in CIT vs. Samsung Electronics 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.

 

The Supreme Court has reversed 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.