103 ITD 324 (Bang) 7 Motorola Inc. v. DCIT

9 SOT 756Income Tax Appellate Tribunal2006#13010 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2019.

Judgments citing 103 ITD 324 (Bang) 7 Motorola Inc. v. DCIT

Deputy Commissioner of Income Tax, Bangalore vs. M/S Infosys Bpo Ltd, Bangalore

In the result appeal filed by assessee stands partly allowed

ITA 1333/BANG/2014[2007-08]Status: DisposedITAT Bangalore27 Sept 2019AY 2007-08

Bench: Shri J. Sudhakar Reddy & Smt.Beena Pillai

For Appellant: Shri P.C. Khincha, CAFor Respondent: Miss. Neera Malhotra, CIT, DR
Section 10ASection 14ASection 40

…y'.  Lucent Technologies Hindustan Ltd v ITO [2005] 92 ITD 366 (Bangalore) dt.31.10.2003  Samsung Electronics Co Ltd v ITO [2005] 94 ITD 91 (Bang) dt. 18.2.2005  Sonata Software Ltd v ITO [2006] 6 SOT 700 (Bang) dt. 28.4.2005  Mphasis BFL Ltd v ITO [2006] 9 SOT 756 (Bang) dt. 20.1.2006  Sonata Information Technology Ltd v Ad. CIT [2006] 103 17'D 324 (Bang) dt.31.1.2006 ITA Nos.1333 & 1367(B)/2014 19  Hewlett Packard (India) (P) Ltd v ITO [2006] 5 SOT 660 (Bang) dt. 31.12.2006 It is submitted that these decisions were in force during year under consideration and that decision of Hon’ble Karnataka High Court…

Amadeus Global Travel Distribution Sa, Spain vs. ADIT, New Delhi

The appeal of the assessee is allowed with above direction

ITA 1494/DEL/2011[2006-07]Status: DisposedITAT Delhi18 Jul 2019AY 2006-07

Bench: Shri Kuldip Singh & Shri Prashant Maharishiamadeus Global Travel Vs. Adit, Distribution Sa Circle-1(1), (Now Known As Amadeus It International Taxation, Group Sa), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain Pan: Aafca9629P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 80HSection 9

…ndia Ltd. vs ACIT (2012) 153 TTJ (Mum) 432  Allianz SE vs ADIT ITA No. 1569/Pune/ 2008  Daimler Chrysler India (P.) Ltd. vs Dy.CIT [2009] 29 SOT 202 (Pune)  DCIT v.Metapath Software International Ltd. [2006] 9 SOT 305 (Del)  Mphasis BFL Ltd. vs ITO [2006] 9 SOT 756 (Bang)  Sonata Information Technology Ltd v ACIT [2006] 103 ITD 324 (Bang)  Velankani Mauritius Ltd v DDIT [2010] 40 SOT 33 (Bang)(URO)  ACIT v.Dassault Systems Simulia Pvt. Ltd.: ITA No. 323/Mds/2012 (Chennai) Further, attention is invited to the decision of the Delhi High Court in the case of DIT vs. New Skies Satellite 382 ITR 114, wherein t…

Systems America (India) Ltd vs. Addl. Commissioner of Income Tax

In the result, appeal of the assessee is partly allowed and that of the Department is dismissed

ITA 905/DEL/2005[2001-2002]Status: DisposedITAT Delhi12 Jul 2018AY 2001-2002

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Respondent: Sh. M. Baranwal, Sr. DR
Section 10ASection 10A(9)Section 195Section 234BSection 250Section 35DSection 37(1)Section 80

…n the nature of royalty. Therefore, the disallowance made by the AO and sustained by the learned CIT(A) was not justified. The reliance was placed on the following case laws:- i. Mphasis BFL Ltd. vs. Income Tax Officer (Taxation), Ward 19(2), Bangalore (2006) 9 SOT 756 (Bang) ii. The Principal Commissioner of Income Tax-6 vs. M. Tech India P. Ltd. 381 ITR 31 (Del) iii. CIT vs. Neyveli Lignite Corporation Ltd. 243 ITR 459 (Mad) iv. Vertical Software India P. Ltd., [2011] 332 ITR 222 (Del) 36. In his rival submission, the learned Sr. DR strongly supported the orders of the authorities below and relied the judgment…

ACIT, Circle-7(1) vs. System America India Ltd

In the result, appeal of the assessee is partly allowed and that of the Department is dismissed

ITA 1492/DEL/2005[2001-2002]Status: DisposedITAT Delhi12 Jul 2018AY 2001-2002

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Respondent: Sh. M. Baranwal, Sr. DR
Section 10ASection 10A(9)Section 195Section 234BSection 250Section 35DSection 37(1)Section 80

…n the nature of royalty. Therefore, the disallowance made by the AO and sustained by the learned CIT(A) was not justified. The reliance was placed on the following case laws:- i. Mphasis BFL Ltd. vs. Income Tax Officer (Taxation), Ward 19(2), Bangalore (2006) 9 SOT 756 (Bang) ii. The Principal Commissioner of Income Tax-6 vs. M. Tech India P. Ltd. 381 ITR 31 (Del) iii. CIT vs. Neyveli Lignite Corporation Ltd. 243 ITR 459 (Mad) iv. Vertical Software India P. Ltd., [2011] 332 ITR 222 (Del) 36. In his rival submission, the learned Sr. DR strongly supported the orders of the authorities below and relied the judgment…

Infor Global Solutions Barneveld) Bv ( Now Known As Infor (Barneveld) Bv), Hyderabad vs. DDIT (It) Cir 3(1), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 777/MUM/2013[2008-09]Status: DisposedITAT Mumbai13 Jun 2016AY 2008-09

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…industan Ltd. v ITO [2005] 82 TTJ 366(Bang) 5 Hewlett Packard (India) (P) Ltd v [2006] 5 SOT 660 (Bang) ITO 6 Sonata Information Technology Ltd v Addl CIT [2006] 103 ITD 324 (Bang) 7 Motorola Inc. v DCIT [2005] 95 ITD 269 (Del)(SB) 8 Mphasis BFL v ITO [2006] 9 SOT 756 (Bang (ITAT) 8 M/s Baan Global B V now known as Information Global Solution (Barneveld) BV ITA 7048/Mum/2010 SSA Global Technologies (I) P Ltd (Formerly known as Information Global Solutions (I) Pvt Ltd. ITA 3049/Mum/2011 INFOR Global Solutions (Barneveld) BV ITA 776/Mum/2013 ITA 777/Mum/2013 7. The Ld. CIT(A) after considering the facts and vari…

Infor Global Solutions Barneveld) Bv, Hyderabad vs. DDIT (It) Cir 3(1), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 776/MUM/2013[2007-08]Status: DisposedITAT Mumbai13 Jun 2016AY 2007-08

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…industan Ltd. v ITO [2005] 82 TTJ 366(Bang) 5 Hewlett Packard (India) (P) Ltd v [2006] 5 SOT 660 (Bang) ITO 6 Sonata Information Technology Ltd v Addl CIT [2006] 103 ITD 324 (Bang) 7 Motorola Inc. v DCIT [2005] 95 ITD 269 (Del)(SB) 8 Mphasis BFL v ITO [2006] 9 SOT 756 (Bang (ITAT) 8 M/s Baan Global B V now known as Information Global Solution (Barneveld) BV ITA 7048/Mum/2010 SSA Global Technologies (I) P Ltd (Formerly known as Information Global Solutions (I) Pvt Ltd. ITA 3049/Mum/2011 INFOR Global Solutions (Barneveld) BV ITA 776/Mum/2013 ITA 777/Mum/2013 7. The Ld. CIT(A) after considering the facts and vari…

ITO (It) TDS 3, Mumbai vs. Ssa Global Technologies (I) P.Ltd ( Formerly Knwona As Infor Global Solutions (I) P.Ltd), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 3049/MUM/2011[2007-08]Status: DisposedITAT Mumbai13 Jun 2016AY 2007-08

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…industan Ltd. v ITO [2005] 82 TTJ 366(Bang) 5 Hewlett Packard (India) (P) Ltd v [2006] 5 SOT 660 (Bang) ITO 6 Sonata Information Technology Ltd v Addl CIT [2006] 103 ITD 324 (Bang) 7 Motorola Inc. v DCIT [2005] 95 ITD 269 (Del)(SB) 8 Mphasis BFL v ITO [2006] 9 SOT 756 (Bang (ITAT) 8 M/s Baan Global B V now known as Information Global Solution (Barneveld) BV ITA 7048/Mum/2010 SSA Global Technologies (I) P Ltd (Formerly known as Information Global Solutions (I) Pvt Ltd. ITA 3049/Mum/2011 INFOR Global Solutions (Barneveld) BV ITA 776/Mum/2013 ITA 777/Mum/2013 7. The Ld. CIT(A) after considering the facts and vari…

ADIT (It) 3(2), Mumbai vs. Baan Global B.V. Now Known As Information Global Solution ( Barneveld) Bv, Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 7048/MUM/2010[2006-07]Status: DisposedITAT Mumbai13 Jun 2016AY 2006-07

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…industan Ltd. v ITO [2005] 82 TTJ 366(Bang) 5 Hewlett Packard (India) (P) Ltd v [2006] 5 SOT 660 (Bang) ITO 6 Sonata Information Technology Ltd v Addl CIT [2006] 103 ITD 324 (Bang) 7 Motorola Inc. v DCIT [2005] 95 ITD 269 (Del)(SB) 8 Mphasis BFL v ITO [2006] 9 SOT 756 (Bang (ITAT) 8 M/s Baan Global B V now known as Information Global Solution (Barneveld) BV ITA 7048/Mum/2010 SSA Global Technologies (I) P Ltd (Formerly known as Information Global Solutions (I) Pvt Ltd. ITA 3049/Mum/2011 INFOR Global Solutions (Barneveld) BV ITA 776/Mum/2013 ITA 777/Mum/2013 7. The Ld. CIT(A) after considering the facts and vari…

103 ITD 324 (Bang) 7 Motorola Inc. v. DCIT (9 SOT 756) — Cited in 8 Judgments | BharatTax