166 (Ahemdabad Trib.) 13. CIT v. Vinzas Solution India( P

77 Taxmann.com 279High Court2017#10744 most cited

What is 166 (Ahemdabad Trib.) 13. CIT v. Vinzas Solution India( P authority for?

Payments for obtaining the right to use computer software, including the granting of a license, are taxable as royalty under Section 9(1)(vi) read with Article 12 of the India-USA DTAA, and not as a sale of a copyrighted article.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,406 Indian tax judgments — from 2017 to 2022.

Also referred to as

CIT v. Vinzas Solution India · royalty · software license · Section 9(1)(vi) · Article 12 India-USA DTAA · copyrighted article · taxability

Judgments citing 166 (Ahemdabad Trib.) 13. CIT v. Vinzas Solution India( P

Digite Inc. Usa, Pune vs. ADIT (International Taxation), Circle-1(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 260/DEL/2019[2014-15]Status: DisposedITAT Delhi25 Nov 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudharydigite Inc. Usa Vs. Adit (International C/O. Kirtane & Pandit, Transaction), Cas, Office No.1 & 2, First Circle – 1(2) Floor, Lunawat Court, New Delhi – 110 002 Hotel Shiv Sagar Lane, Off. J. M. Road, Shivaji Nagar, Pune, Maharashtra - 411 004

Section 143(2)Section 144C(1)Section 144C(13)Section 144C(5)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. NARENDER KUMAR CHOUDHARY, JUDICIAL MEMBER Digite Inc. USA Vs. ADIT (International C/o. Kirtane and Pandit, Transaction), CAs, Office No.1 & 2, First Circle – 1(2) Floor, Lunawat Court, New Delhi – 110 002 Hotel Shiv Sagar Lane, Off. J. M. Road, Shivaji Nagar, Pune, Maharashtra - 411 004 PAN No. AACCD 7140 F (APPELLANT) (RESPONDENT) Assessee by Shri Mehul Shah, C.A. Revenue by Shri Gangadhar Panda, CIT-DR Date of hearing: 14.11.2022 Date of Pronouncement: 25.11.2022 ORDER PER ANIL CHATURVEDI, AM:…

DCIT, Circle - 2 (1), Interntional Taxation, Chennai vs. M/S. Petrofac Engineering Services India Pvt. Ltd, Chennai

In the result, appeals filed by the revenue for both

ITA 657/CHNY/2020[2012-13]Status: DisposedITAT Chennai22 Dec 2021AY 2012-13

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/S. Petrofac Engineering The Deputy Commissioner Of Income Tax, Services Pvt.Ltd. 7Th Floor, Block 9A Circle-2(1), International Taxation, Chennai. Dlf Infocity Sez 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. Pan: Aaecp 1211H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Ashik Shah, C.A ""For Respondent: 08.12.2021
Section 195Section 201(1)Section 9

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/s. Petrofac Engineering The Deputy Commissioner of Income Tax, Services Pvt.Ltd. 7th floor, Block 9A Circle-2(1), International Taxation, Chennai. DLF Infocity SEZ 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. PAN: AAECP 1211H (अपीलाथ"/Appellant) (""यथ"/Res…

DCIT, Circle - 2 (1), International Taxation, Chennai vs. M/S. Petrofac Engineering Services India Pvt. Ltd., Chennai

In the result, appeals filed by the revenue for both

ITA 656/CHNY/2020[2011-12]Status: DisposedITAT Chennai22 Dec 2021AY 2011-12

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/S. Petrofac Engineering The Deputy Commissioner Of Income Tax, Services Pvt.Ltd. 7Th Floor, Block 9A Circle-2(1), International Taxation, Chennai. Dlf Infocity Sez 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. Pan: Aaecp 1211H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Ashik Shah, C.A ""For Respondent: 08.12.2021
Section 195Section 201(1)Section 9

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/s. Petrofac Engineering The Deputy Commissioner of Income Tax, Services Pvt.Ltd. 7th floor, Block 9A Circle-2(1), International Taxation, Chennai. DLF Infocity SEZ 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. PAN: AAECP 1211H (अपीलाथ"/Appellant) (""यथ"/Res…

ACIT Company Circle VI(1), Chennai vs. Saipem India Projects Private Limited, Chennai

In the result, the appeal filed by Revenue in ITA

ITA 1210/CHNY/2019[2014-15]Status: DisposedITAT Chennai23 Dec 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा'रण वष' /Assessment Year: 2014-15

For Appellant: Mr.Pranith Golecha, CA /For Respondent: Mr. J.Pavithran Kumar, JCIT
Section 143(3)Section 195Section 40Section 9Section 9(1)(vi)Section 92C

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र!मत कोचर, लेखा सद"य के सम& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER "नधा'रण वष' /Assessment Year: 2014-15 The Asst. Commissioner of Income v. M/s.Saipem India Projects Tax, Company Circle-6(1), Pvt. Ltd., Yarlagadda Towers, Chennai. 4, Fourth Floor, Nungambakkam Mahatama Gandhi Road, Chennai-600 034. [PAN: AAACI 7915 F] (अपीलाथ*/Appellant) (+,यथ*/Respondent) Department by : Mr. J.Pavithran Kumar, JCIT Assessee by : Mr.Pranith Golecha…

Digite Inc. Usa, Pune vs. DCIT (International Taxation), New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 382/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Nov 2019AY 2012-13

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Digite Inc., Usa, Pune vs. ADIT, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 772/DEL/2014[2010-11]Status: DisposedITAT Delhi19 Nov 2019AY 2010-11

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

M/S Digite Inc. Usa, Usa vs. ADIT, Intl. Taxation, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 2415/DEL/2013[2009-10]Status: DisposedITAT Delhi19 Nov 2019AY 2009-10

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Digite Inc., Califorina vs. ADIT, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 4918/DEL/2012[2007-08]Status: DisposedITAT Delhi19 Nov 2019AY 2007-08

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Pidilite Industries Ltd, Mumbai vs. ITO TDS 2(5), Mumbai

In the result, appeal filed by the assessee is partly allowed, for

ITA 2174/MUM/2014[2008-09]Status: DisposedITAT Mumbai31 Jan 2018AY 2008-09

Bench: Shri Mahavir Singh() & Shri G Manjunatha ()

Section 191Section 194CSection 194JSection 201Section 201(1)

…1 Pidilite Industries Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”,MUMBAI Before Shri Mahavir Singh(JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) I.T.A No.2174/Mum/2014 (Assessment year: 2008-09) & I.T.A No.3564/Mum/2014 (Assessment year: 2008-09) M/s Pidilite Industries Ltd, 7th vs ITO (TDS)-2(5), Mumbai Floor, Regent Chambers, Jamnalal Bajaj Marg, 208, Nariman Point, Mumbai-21 PAN : AAACP4156B APPELLANT RESPONDENT Appellant by Shri Ronak Doshi / Ms Ritu Punjabi Revenue by Shri Rajat Mittal Date of hearing 13-11-2017 Date of pronouncement 31-01-2018 O R D E R Per G Manjunatha, AM :…

Addl CIT 2(3), Mumbai vs. M/S. Tata Consultancy Services Ltd., Mumbai

ITA 7513/MUM/2010[2005-06]Status: DisposedITAT Mumbai23 Mar 2017AY 2005-06

Bench: Shri C.N. Prasad () & Shri Ashwani Taneja ()

Section 195Section 40Section 9(1)(vi)

…isallowance can be made under section 40(a)(i) of the Act. For this proposition, he placed reliance of the following judgments:- i. Shinhan Bank(2016) 76 taxmann.com 42 (Mumbai ITAT) (dt. July 04,2016 at pg 4; para 8 ii. Vinzas Solutions India(P.) Ltd. [2017] 77 Taxmann.com 279 ( Madras)- at pg 3; para 7 iii. M tech India (P.) Limited [2016] 381 ITR 31 (Delhi) (dt. January 19,2016) at pg 37-38; para 12-14 iv. Ericsson AB [2012] 343 ITR 470 (Delhi) – at pg 501; para 59 v. Sonata Information Techonology Ltd. v. ACIT [2006] 103 ITD 324 (Bangalore ITAT) – at pg 9; para 6 vi. Sonic Biochem Extractions Pvt Ltd[2013] 23…