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

11 ITR 721Reported decision2011#7195 most cited

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

Consideration for the use or right to use industrial, commercial, or scientific equipment is included in the definition of royalty under Double Taxation Avoidance Agreements (DTAAs).

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

Also referred to as

Edenred Pte Ltd. Insurance Co. Ltd. · Standard Chartered Bank v. DDIT · Article 12 DTAA · royalty definition · use of equipment · industrial equipment · commercial equipment · scientific equipment · tax treaty royalty

Sections most often in play

Section 12(3)(a)Section 12(4)(b)Section 142(1)Section 143(2)Section 143(3)Section 144C(13)Section 9(1)(vi)

Issues it is cited on

section 9(l)(vii)use of equipmentsection 90(1)make available clausefees for included servicessection 9(1)(vi)computer softwaresection 90(2)put to usesection 5(2)fees for technical servicestax treaty

Judgments citing 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

ITA 749/MUM/2025[2022-23]Status: DisposedITAT Mumbai17 Jul 2025AY 2022-23

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

For Appellant: Shri Jitendra Singh/Ms. Shivali MhatreFor Respondent: Shri Krishna Kumar, Sr.DR
Section 142(1)Section 143(2)Section 143(3)Section 144C(5)

…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

ITA 4334/MUM/2023[2021-22]Status: DisposedITAT Mumbai28 Mar 2025AY 2021-22

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 143(3)Section 9(1)(vi)

…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 as…

Edenred Pte Ltd, Mumbai vs. DCIT It 2 (2) (1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3231/MUM/2023[2020-21]Status: DisposedITAT Mumbai12 Apr 2024AY 2020-21

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

For Appellant: Jitendra SinghFor Respondent: Anil Sant
Section 143(3)Section 144C(13)

…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

ITA 1563/MUM/2022[2019-20]Status: DisposedITAT Mumbai04 Aug 2023AY 2019-20

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

Section 143(3)Section 144C(13)

…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

ITA 671/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 Mar 2023AY 2018-19

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

For Appellant: Shri Dinesh Bafna a/wFor Respondent: Ms. Surabhi Sharma
Section 143(3)Section 144C(13)Section 144C(5)Section 234BSection 270ASection 9(1)(vi)Section 9(1)(vii)

…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

ITA 1562/MUM/2022[2019-20]Status: DisposedITAT Mumbai29 Dec 2022AY 2019-20

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

For Appellant: Shri Jitendra SinghFor Respondent: Shri Amit Kumar Soni
Section 143(3)Section 144C(5)Section 9(1)(vi)

…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

ITA 5193/MUM/2018[2015-16]Status: DisposedITAT Mumbai23 Dec 2022AY 2015-16

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

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…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

ITA 7248/MUM/2017[2014-15]Status: DisposedITAT Mumbai23 Dec 2022AY 2014-15

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

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…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

ITA 7247/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Dec 2022AY 2013-14

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

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…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

ITA 508/MUM/2016[2012-13]Status: DisposedITAT Mumbai23 Dec 2022AY 2012-13

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

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…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

ITA 6267/MUM/2019[2016-17]Status: DisposedITAT Mumbai22 Sept 2021AY 2016-17

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

Section 143(3)

…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

ITA 7144/MUM/2017[2014-15]Status: DisposedITAT Mumbai30 Mar 2021AY 2014-15

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

Section 143(3)Section 9(1)(vi)

…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

ITA 2178/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Oct 2020AY 2013-14

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

For Appellant: Shri Rajan Vora/Pranay Gandhi (ARs)For Respondent: Shri Ganesh Bare (DR)
Section 143

…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

ITA 507/MUM/2016[2012-13]Status: DisposedITAT Mumbai20 Jul 2020AY 2012-13

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

For Appellant: Mr. RajanVora &For Respondent: Mr. Nishant Samaiya &
Section 143(3)Section 195Section 234ASection 234BSection 234C

…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

ITA 1718/MUM/2014[2010-11]Status: DisposedITAT Mumbai20 Jul 2020AY 2010-11

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

For Appellant: Mr. RajanVora &For Respondent: Mr. Nishant Samaiya &
Section 143(3)Section 195Section 234ASection 234BSection 234C

…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…

2015. Edenred Pte Ltd. Insurance Co. Ltd. 326 ITR 477 (AAR); Standard Chartered Bank v. DDIT (International Taxation) (11 ITR 721) — Cited in 15 Judgments | BharatTax