INCOME-TAX OFFICER (IT), WARD -4, PUNE vs. M/S SUNGUARD AVAILABILITY SERVICES LLP, PUNE

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ITA 258/PUN/2021Status: DisposedITAT Pune28 November 2022AY 2017-188 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the services were rendered outside India and did not 'make available' technical knowledge to the Indian company as required by the India-USA DTAA. Therefore, the income was not taxable in India.

What were the facts?

The assessee, a US-based LLP, provided cloud infrastructure, colocation, mainframe, and disaster recovery services to an Indian company (Infosys) which in turn provided services to a US-based client (McDonald's). The Assessing Officer treated the income as taxable in India, but the CIT(A) reversed this decision.

What were the issues?

Whether the services rendered by the assessee outside India were taxable in India, and if the 'make available' condition under the DTAA was met.

Which sections of the Income-tax Act were involved?

Section 9(1)(vii),Section 9(2),Section 90(2)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, “C” BENCH, PUNE

Before: SHRI S.S.GODARA, JM & SHRI G.D. PADMAHSHALI, AM

For Appellant: Shri Ajit Kumar Jain &, Shri Siddhesh Chaugule
For Respondent: Shri B.Y.Chavan
Hearing: 30.08.2022Pronounced: 28.11.2022

आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : अपीलाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(A)-13 Pune. 4. The CIT (IT &TP), Pune. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, “सी” बेंच, 5. पुणे / DR, ITAT, “C” Bench, Pune. गार्ा फ़ाइल / Guard File. आदेशानुसार / BY ORDER, 6. // True Copy //

Senior Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.

M/s. Sungard Availability Services LLP., S.No. Details Date Initials 1 Draft dictated on 26.09.2022 2 Draft placed before author 27.09.2022 Draft proposed & placed before the Second 3 Member 4 Draft discussed/approved by Second Member 5 Approved Draft comes to the Sr. PS/PS 6 Kept for pronouncement on 7 Date of uploading of Order 8 File sent to Bench Clerk 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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