2015. Edenred Pte Ltd. Insurance Co. Ltd. 326 ITR 477 (AAR); Standard Chartered Bank v. DDIT (International Taxation)

EDENRED PTE LTD ,MUMBAI vs. DCIT INT. TAXATIONAL 2(2)(1), MUMBAI

In the result, the appeal by the assessee is allowed

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailedenred Pte Ltd., C/O. Walker Chandiok & Co. Llp, 16Th Floor, Tower Lll, One International Center, S B Marg, Prabhadevi (West), ............... Appellant Mumbai-400013. Pan : Aacce8636P V/S Deputy Commissioner Of Income Tax – International Taxation -2(2)(1), Room No. 606, 6Th Floor, ……………… Respondent Kautilya Bhavan, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051. Assessee By : Shri Jitendra Singh/Ms. Shivali Mhatre Revenue By : Shri Krishna Kumar, Sr.Dr

…to utilize the sophisticated services offered by the portal would be covered by the expression royalty. We find that subsequently, after considering the decision in Cargo Community Network (P.) Ltd. (supra), Mumbai ITAT in the case of Standard Chartered Bank 11 ITR 721 and Yahoo India Pvt. 140 TTJ 195 held that no part Edenred Pte ltd. 15 ITA Nos. 1718/M/2014 254/M/2015& 507/M/2016 of the payment could be said to be for use of specialized software on which data is processed as no right or privilege was granted to the company to independently use the computer. In the case IMT Labs (India) (P.) Ltd. (supra), the a…

EDENRED PTE LTD ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION -2(2)1, MUMBAI

Appeal is allowed

…tilize the sophisticated\nservices offered by the portal would be covered by the expression\nroyalty.\nWe find that subsequently, after considering the decision in Cargo\nCommunity Network (P.) Ltd. (supra), Mumbai ITAT in the case of\nStandard Chartered Bank 11 ITR 721 and Yahoo India Pvt. 140 TTJ\n195 held that no part Edenred Pte ltd. 15 ITA Nos.1718/M/2014\n254/M/2015& 507/M/2016 of the payment could be said to be for use\nof specialized software on which data is processed as no right or\nprivilege was granted to the company to independently use the\ncomputer.\nIn the case IMT Labs (India) (P.) Ltd. (supra),…

EDENRED PTE LTD,MUMBAI vs. DCIT IT 2 (2) (1), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopaledenred Pte. Ltd. Vs. Deputy Commissioner Of C/O, Walker Chandiok & Income-Tax, International Co. Llp, 11Th Floor, Tower Taxation-2(2)(1) Ii, One International Room No.1722,17Th Floor, Center, S.B. Marg, Air India Building, Prabhadevi (West), Nariman Point, Mumbai Mumbai – 400013 Maharashtra – 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aacce8636P Appellant .. Respondent Appellant By : Jitendra Singh Respondent By : Anil Sant Date Of Hearing 13.03.2024 Date Of Pronouncement 12.04.2024

…to utilize the sophisticated services offered by the portal would be covered by the expression royalty. We find that subsequently, after considering the decision in Cargo Community Network (P.) Ltd. (supra), Mumbai ITAT in the case of Standard Chartered Bank 11 ITR 721 and Yahoo India Pvt. 140 TTJ 195 held that no part Edenred Pte ltd. 15 ITA Nos. 1718/M/2014 254/M/2015& 507/M/2016 of the payment could be said to be for use of specialized software on which data is processed as no right or privilege was granted to the company to independently use the computer. In the case IMT Labs (India) (P.) Ltd. (supra), the a…

EDENRED SE (FORMERLY KNOWN AS EDENRED SA,MUMBAI vs. DY. COMM OF INCOME TAX INTERNATIONAL TAXATION-2(2), MUMBAI

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthi () & Ms. Padmavathy S. ()

…to utilize the sophisticated services offered by the portal would be covered by the expression royalty. We find that subsequently, after considering the decision in Cargo Community Network (P.) Ltd. (supra), Mumbai ITAT in the case of Standard Chartered Bank 11 ITR 721 and Yahoo India Pvt. 140 TTJ 195 held that no part of the payment could be said to be for use of specialized software on which data is processed as no right or privilege was granted to the company to independently use the computer. In the case IMT Labs (India) (P) Ltd. (supra), the assessee, an Indian company, entered into an agreement with a non-…

ATOS INFORMATION TECHNOLOGY (SINGAPORE ) PTE. LTD,MUMBAI vs. DCIT (INTL TAX) RG., 1(1) (2) , MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

…overed by the expression royalty. Atos Information Technology (Singapore) Pte Ltd. ITA no.671/Mum./2022 We find that subsequently, after considering the decision in Cargo Community Network (P.) Ltd. (supra), Mumbai ITAT in the case of Standard Chartered Bank 11 ITR 721 and Yahoo India Pvt. 140 TTJ 195 held that no part Edenred Pte Ltd. or privilege was granted to the company to independently use the computer. In the case IMT Labs (India) (P.) Ltd. (supra), the assessee, an Indian company, entered into an agreement with a non-resident American company for securing license of a particular software, which the appli…

EDENRED PTE LTD,MUMBAI vs. DY. COMM OF INCOME TAX INTERNATIONAL TAXATION-2(2), MUMBAI

In the result, the appeal by the assessee is allowed

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

…to utilize the sophisticated services offered by the portal would be covered by the expression royalty. We find that subsequently, after considering the decision in Cargo Community Network (P.) Ltd. (supra), Mumbai ITAT in the case of Standard Chartered Bank 11 ITR 721 and Yahoo India Pvt. 140 TTJ 195 held that no part Edenred Pte ltd. 15 ITA Nos. 1718/M/2014 254/M/2015& 507/M/2016 of the payment could be said to be for use of specialized software on which data is processed as no right or privilege was granted to the company to independently use the computer. In the case IMT Labs (India) (P.) Ltd. (supra), the a…

EDENRED SA,MUMBAI vs. ACIT (IT) 2(2)(1), MUMBAI

In the result, this appeal by the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

…e portal would be covered by the expression royalty. Edenred SA A.Y. 2012–13, 2013–14, 2014–15 & 2015–16 We find that subsequently, after considering the decision in Cargo Community Network (P.) Ltd. (supra), Mumbai ITAT in the case of Standard Chartered Bank 11 ITR 721 and Yahoo India Pvt. 140 TTJ 195 held that no part of the payment could be said to be for use of specialized software on which data is processed as no right or privilege was granted to the company to independently use the computer. In the case IMT Labs (India) (P) Ltd. (supra), the assessee, an Indian company, entered into an agreement with a non-…

EDENRED SA,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, this appeal by the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

…e portal would be covered by the expression royalty. Edenred SA A.Y. 2012–13, 2013–14, 2014–15 & 2015–16 We find that subsequently, after considering the decision in Cargo Community Network (P.) Ltd. (supra), Mumbai ITAT in the case of Standard Chartered Bank 11 ITR 721 and Yahoo India Pvt. 140 TTJ 195 held that no part of the payment could be said to be for use of specialized software on which data is processed as no right or privilege was granted to the company to independently use the computer. In the case IMT Labs (India) (P) Ltd. (supra), the assessee, an Indian company, entered into an agreement with a non-…

EDENRED SA,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, this appeal by the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

…e portal would be covered by the expression royalty. Edenred SA A.Y. 2012–13, 2013–14, 2014–15 & 2015–16 We find that subsequently, after considering the decision in Cargo Community Network (P.) Ltd. (supra), Mumbai ITAT in the case of Standard Chartered Bank 11 ITR 721 and Yahoo India Pvt. 140 TTJ 195 held that no part of the payment could be said to be for use of specialized software on which data is processed as no right or privilege was granted to the company to independently use the computer. In the case IMT Labs (India) (P) Ltd. (supra), the assessee, an Indian company, entered into an agreement with a non-…

EDENRED SA,MUMBAI vs. DCIT (IT) 2(2)(1), MUMBAI

In the result, this appeal by the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

…e portal would be covered by the expression royalty. Edenred SA A.Y. 2012–13, 2013–14, 2014–15 & 2015–16 We find that subsequently, after considering the decision in Cargo Community Network (P.) Ltd. (supra), Mumbai ITAT in the case of Standard Chartered Bank 11 ITR 721 and Yahoo India Pvt. 140 TTJ 195 held that no part of the payment could be said to be for use of specialized software on which data is processed as no right or privilege was granted to the company to independently use the computer. In the case IMT Labs (India) (P) Ltd. (supra), the assessee, an Indian company, entered into an agreement with a non-…

EDENRED PTE LIMITED ,MUMBAI vs. DY. CIT (IT)- 2 (2)(1), MUMBAI

In the result, appeal is allowed, as indicated above

Bench: Shri Saktijit Dey () & Shri Rajesh Kumar ()

…to utilize the sophisticated services offered by the portal would be covered by the expression royalty. We find that subsequently, after considering the decision in Cargo Community Network (P.) Ltd. (supra), Mumbai ITAT in the case of Standard Chartered Bank 11 ITR 721 and Yahoo India Pvt. 140 TTJ 195 held that no part Edenred Pte ltd. or privilege was granted to the company to independently use the computer. In the case IMT Labs (India) (P.) Ltd. (supra), the assessee, on Indian company, entered into an agreement with a non-resident American company for securing license of a particular software, which the appl…

ATOS INFORMATION TECHNOLOGY SINGAPORE PTE. LTD.,MUMBAI vs. D.C.I.T. (INTERNATIONAL TAXATION) RANGE - 1(1)(2), MUMBAI

In the result, appeal is partly allowed

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan ()

…to utilize the sophisticated services offered by the portal would be covered by the expression royalty. We find that subsequently, after considering the decision in Cargo Community Network (P.) Ltd. (supra), Mumbai ITAT in the case of Standard Chartered Bank 11 ITR 721 and Yahoo India Pvt. 140 TTJ 195 held that no part Edenred Pte Ltd. or privilege was granted to the company to independently use the computer. In the case IMT Labs (India) (P.) Ltd. (supra), the assessee, an Indian company, entered into an agreement with a non-resident American company for securing license of a particular software, which the appl…

EDENRED PTE LTD,MUMBAI vs. DCIT (IT) 2(2)(1), MUMBAI

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

Bench: Shri Saktijit Dey (Jm) & Shri N.K. Pradhan (Am) Assessment Year: 2013-14 Edenred Pte Limited, The Dy. Commissioner Of C/O Srbc Associates & Llp, Income Tax- (International 14Th Floor, The Ruby, Taxation) – 2(2)(1), 29 Senapati Bapat Marg, Vs. Room No. 1722, 17Th Floor, Dadar (W), Air India Building, Mumbai - 400028 Nariman Point, Pan : Aacce8636P Mumbai - 400021 (Appellant) (Respondent) Assessee By : Shri Rajan Vora/Pranay Gandhi (Ars) Revenue By : Shri Ganesh Bare (Dr) Date Of Hearing: 14/10/2020 Date Of Pronouncement: 23/10/2020

…ted services offered by the portal would be covered by the expression royalty. Assessment Year: 2013-14 We find that subsequently, after considering the decision in Cargo Community Network (P.) Ltd. (supra), Mumbai ITAT in the case of Standard Chartered Bank 11 ITR 721 and Yahoo India Pvt. 140 TTJ 195 held that no part of the payment could be said to be for use of specialized software on which data is processed as no right or privilege was granted to the company to independently use the computer. In the case IMT Labs (India) (P.) Ltd. (supra), the assessee, an Indian company, entered into an agreement with a non…

EDENRED PTE LTD,MUMBAI vs. DCIT (IT) 2(2)(1), MUMBAI

In the result, the appeals filed by the assessee are allowed

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

…0261; M/s Vishwak Solutions Pvt. Ltd. (ITA Nos. 1935, 36/Mds/2010, CO No. 187/Mds/2013 & ITA Nos. 67 & 1634/Mds/2012) dated 30 January 2015. Edenred Pte Ltd. Insurance Co. Ltd. 326 ITR 477 (AAR); Standard Chartered Bank v. DDIT (International Taxation) (2011) 11 ITR 721; ExxonMobil Company India (P.) Ltd. v. Addl. CIT (2018) 92 taxmann.com 5 (Mumbai-Trib.); DCIT v. M/s Reliance Jio Infocomm Ltd. (ITA No. 936/Mum/2017). Explaining that the definition of royalty under Article 12 of the DTAA between Indian and USA and the DTAA between India and Singapore includes “consideration for the use or right to use any indus…

EDENRED PTE LTD,MUMBAI vs. DDIT (IT) 3(2), MUMBAI

In the result, the appeals filed by the assessee are allowed

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

…0261; M/s Vishwak Solutions Pvt. Ltd. (ITA Nos. 1935, 36/Mds/2010, CO No. 187/Mds/2013 & ITA Nos. 67 & 1634/Mds/2012) dated 30 January 2015. Edenred Pte Ltd. Insurance Co. Ltd. 326 ITR 477 (AAR); Standard Chartered Bank v. DDIT (International Taxation) (2011) 11 ITR 721; ExxonMobil Company India (P.) Ltd. v. Addl. CIT (2018) 92 taxmann.com 5 (Mumbai-Trib.); DCIT v. M/s Reliance Jio Infocomm Ltd. (ITA No. 936/Mum/2017). Explaining that the definition of royalty under Article 12 of the DTAA between Indian and USA and the DTAA between India and Singapore includes “consideration for the use or right to use any indus…