DIT Vs Jeans Knit Pvt. Ltd. (Karnataka High Court)

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Last updated: 05 December 2020
Quick Summary
This Karnataka High Court case, DIT vs Jeans Knit Pvt. Ltd., concerns the applicability of Tax Deducted at Source (TDS) provisions for services provided by a non-resident company during the 2007-08 assessment year. The appeal questions whether the services, including quality inspection of fabric and shipment coordination, qualified as technical expertise under Section 9(1)(vii) of the Income Tax Act, thus requiring TDS. The High Court reviewed the Tribunal's decision to set aside orders related to TDS.

Court :
Karnataka High Court

Brief :
This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the revenue. The subject matter of the appeal pertains to the Assessment year 2007-08. The appeal was admitted by a bench of this Court vide order dated 01.03.2013 on the following substantial question of law:

Citation :
I.T.A. NO.383 OF 2012

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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