26 to 51), CIT v. CGI Information Systems & Management Consultants (P) Ltd.

226 Taxmann 319High Court2014#3665 most cited
32

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Issues it is cited on

section 9(2)copyrighted articlemake available conditionsection 44bbsection 9(1)(vi)section 44bsection 90(2)computer softwarestay petitionsection 5(2)section 40(a)(i)royalty income

Judgments citing 26 to 51), CIT v. CGI Information Systems & Management Consultants (P) Ltd.

INMARSAT SOLUTIONS BV,NETHERLANDS vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTL. TAX. 2(1)(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 1729/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumarinmarsat Solutions B. V., Vs. Acit, 14Th Floor, The Ruby, 29, International Taxation, Senapati Bapat Marg, Dadar Circle-2(1)(1), Delhi (West), Mumbai (Appellant) (Respondent) Pan: Aacci9974L Assessee By : Shri Hiten Thakkar, Adv Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri Hiten Thakkar, AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 142(2)Section 143(2)Section 143(3)Section 144C(5)Section 9(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Inmarsat Solutions B. V., Vs. ACIT, 14th Floor, The Ruby, 29, International Taxation, Senapati Bapat Marg, Dadar Circle-2(1)(1), Delhi (West), Mumbai (Appellant) (Respondent) PAN: AACCI9974L Assessee by : Shri Hiten Thakkar, Adv Revenue by: Shri M. S. Nethrapal, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 30/09/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The Assessee Inmarsat Solutions B.V. (hereinafter referred to as „assessee) by filing the present appeal sough…

TEMENOS HEADQUARTERS SA,SWITZERLAND vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION 2(2), CHENNAI, CHENNAI

In the result, appeals filed by the assessee for assessment years 2016-17, 2020-21 & 2021-22 are allowed and stay applications filed by the assessee for assessment years

ITA 1575/CHNY/2023[2021-22]Status: DisposedITAT Chennai12 Jun 2024AY 2021-22

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Ragunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 1573, 1574 & 1575/Chny/2023 िनधा"रणवष" / Assessment Years: 2016-17, 2020-21 & 2021-22 & S.A. Nos. 20, 21/Chny/2024 [In Ita Nos. 1574 & 1575/Chny/2023] िनधा"रण वष" / Assessment Years : 2020-21, 2021-22 Temenos Headquarters Sa, Deputy Commissioner Of No.2, Rue De Lecole De V. Income Tax, Chimie, International Taxation -2(2), 1205 Geneva, Chennai. Switzerland- 1205. [Pan:Aadct-7868-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri. R. Sivaraman, Advocate ""यथ" क" ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 24.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.06.2024

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 143(2)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी एस. आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI S. R. RAGUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.: 1573, 1574 & 1575/Chny/2023 िनधा"रणवष" / Assessment Years: 2016-17, 2020-21 & 2021-22 & S.A. Nos. 20, 21/Chny/2024 [In ITA Nos. 1574 & 1575/Chny/2023] िनधा"रण वष" / Assessment Years : 2020-21, 2021-22 Temenos Headquarters SA, Deputy Commissioner of No.2, Rue De Lecole De v. Income Tax, Chimie, International Taxation -2(2), 1205 Geneva,…

TEMENOS HEADQUARTERS SA,SWITZERLAND vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION 2(2), CHENNAI, CHENNAI

In the result, appeals filed by the assessee for assessment years 2016-17, 2020-21 & 2021-22 are allowed and stay applications filed by the assessee for assessment years

ITA 1574/CHNY/2023[2020-21]Status: DisposedITAT Chennai12 Jun 2024AY 2020-21

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Ragunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 1573, 1574 & 1575/Chny/2023 िनधा"रणवष" / Assessment Years: 2016-17, 2020-21 & 2021-22 & S.A. Nos. 20, 21/Chny/2024 [In Ita Nos. 1574 & 1575/Chny/2023] िनधा"रण वष" / Assessment Years : 2020-21, 2021-22 Temenos Headquarters Sa, Deputy Commissioner Of No.2, Rue De Lecole De V. Income Tax, Chimie, International Taxation -2(2), 1205 Geneva, Chennai. Switzerland- 1205. [Pan:Aadct-7868-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri. R. Sivaraman, Advocate ""यथ" क" ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 24.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.06.2024

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 143(2)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी एस. आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI S. R. RAGUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.: 1573, 1574 & 1575/Chny/2023 िनधा"रणवष" / Assessment Years: 2016-17, 2020-21 & 2021-22 & S.A. Nos. 20, 21/Chny/2024 [In ITA Nos. 1574 & 1575/Chny/2023] िनधा"रण वष" / Assessment Years : 2020-21, 2021-22 Temenos Headquarters SA, Deputy Commissioner of No.2, Rue De Lecole De v. Income Tax, Chimie, International Taxation -2(2), 1205 Geneva,…

TEMENOS HEADQUARTERS SA,SWITZERLAND vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION 2(2), CHENNAI, CHENNAI

In the result, appeals filed by the assessee for assessment years 2016-17, 2020-21 & 2021-22 are allowed and stay applications filed by the assessee for assessment years

ITA 1573/CHNY/2023[2016-17]Status: DisposedITAT Chennai12 Jun 2024AY 2016-17

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Ragunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 1573, 1574 & 1575/Chny/2023 िनधा"रणवष" / Assessment Years: 2016-17, 2020-21 & 2021-22 & S.A. Nos. 20, 21/Chny/2024 [In Ita Nos. 1574 & 1575/Chny/2023] िनधा"रण वष" / Assessment Years : 2020-21, 2021-22 Temenos Headquarters Sa, Deputy Commissioner Of No.2, Rue De Lecole De V. Income Tax, Chimie, International Taxation -2(2), 1205 Geneva, Chennai. Switzerland- 1205. [Pan:Aadct-7868-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri. R. Sivaraman, Advocate ""यथ" क" ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 24.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.06.2024

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 143(2)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी एस. आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI S. R. RAGUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.: 1573, 1574 & 1575/Chny/2023 िनधा"रणवष" / Assessment Years: 2016-17, 2020-21 & 2021-22 & S.A. Nos. 20, 21/Chny/2024 [In ITA Nos. 1574 & 1575/Chny/2023] िनधा"रण वष" / Assessment Years : 2020-21, 2021-22 Temenos Headquarters SA, Deputy Commissioner of No.2, Rue De Lecole De v. Income Tax, Chimie, International Taxation -2(2), 1205 Geneva,…

INMARSAT SOLUTIONS BV,MUMBAI vs. ACIT RANGE 2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, appeals are partly allowed

ITA 731/DEL/2023[2020-21]Status: DisposedITAT Delhi26 Oct 2023AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2019-22 With Assessment Year: 2020-21. Inmarsat Solutions Bv, Vs. Acit, Mumbai, Circle- Intl. Tax. 2(1)(1), 14Th Floor, The Ruby 29 New Delhi Senapati Bapat Marg, Dadar (West), Mumbai, Maharashtra Pan :Aacci9974L (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2019-22 With Assessment Year: 2020-21. Inmarsat Solutions BV, Vs. ACIT, Mumbai, Circle- Intl. Tax. 2(1)(1), 14th Floor, The Ruby 29 New Delhi Senapati Bapat Marg, Dadar (West), Mumbai, Maharashtra PAN :AACCI9974L (Appellant) (Respondent) Assessee by Ms. Arti Sathe, Advocate Ms. Asaavari Kadam, Advocate Department by Sh. Vizay B. Vasanta, CIT(DR) Date of hearing 26.10.2023 Date of pronouncement 26.10.2023 ORDER Captioned appeals have been filed by the…

INMARSAT SOLUTIONS BV,MUMBAI vs. ACIT, CIRCLE INT. TAX. 2(1) (1), NEW DELHI

In the result, appeals are partly allowed

ITA 1883/DEL/2022[2019-20]Status: DisposedITAT Delhi26 Oct 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2019-22 With Assessment Year: 2020-21. Inmarsat Solutions Bv, Vs. Acit, Mumbai, Circle- Intl. Tax. 2(1)(1), 14Th Floor, The Ruby 29 New Delhi Senapati Bapat Marg, Dadar (West), Mumbai, Maharashtra Pan :Aacci9974L (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2019-22 With Assessment Year: 2020-21. Inmarsat Solutions BV, Vs. ACIT, Mumbai, Circle- Intl. Tax. 2(1)(1), 14th Floor, The Ruby 29 New Delhi Senapati Bapat Marg, Dadar (West), Mumbai, Maharashtra PAN :AACCI9974L (Appellant) (Respondent) Assessee by Ms. Arti Sathe, Advocate Ms. Asaavari Kadam, Advocate Department by Sh. Vizay B. Vasanta, CIT(DR) Date of hearing 26.10.2023 Date of pronouncement 26.10.2023 ORDER Captioned appeals have been filed by the…

INMARSAT SOLUTIONS BV,MAHARASHTRA vs. ACIT (INTERNATIONAL TAXATION) CIRCLE 2(1)(1)-DELHI, DELHI

In the result, appeal of the assessee is partly allowed as indicated above

ITA 1717/DEL/2022[2018-19]Status: DisposedITAT Delhi04 Oct 2023AY 2018-19

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

For Appellant: Ms. Aarti Sathe, &
Section 143(3)Section 144CSection 144C(13)Section 9(1)(vi)

…I.T.A. No. 1717/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D” : DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./ I.T.A No. 1717/Del/2022 िनधा"रणवष"/ Assessment Years: 2018-19 Inmarsat Solutions BV, ACIT बनाम Maharashtra, (International Taxation) 14th Floor, The Ruby, Vs. Circle : 2 (1)(1) 29, Senapati Bapat Marg, Dadar (West) Mumbai – 400 028 Delhi. PAN No. AACCI9974L अपीलाथ" / Appellant ""यथ" / Respondent Shri Percy Pardiwalla, Sr. Adv. िनधा"रतीक"ओरसे /Assessee by : Ms. Aarti Sathe, & Ms. Aasavari Kadam, Adv.; राज"कीओरसे / Department by…

IMMARSAT GLOBAL LTD.,MUMBAI vs. DCIT (IT) 2(2)(1), MUMBAI

In the result the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose and ground raised by the assessee are allowed for statistical purpose

ITA 626/MUM/2022[2018-19]Status: HeardITAT Mumbai22 Aug 2022AY 2018-19

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleinmarsat Global Limited V. Dcit (It) – 2(2)(1) Ernst & Young Llp Room No. 1722, 17Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point 29 Senapati Bapat Marg Mumbai – 400021 Dadar (W), Mumbai – 400028 Pan: Aaaci6098K (Appellant) (Respondent) Assessee By : Ms. Aarati Sathe Department By : Ms. Bharati Singh

For Appellant: Ms. Aarati SatheFor Respondent: Ms. Bharati Singh
Section 143(2)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Inmarsat Global Limited v. DCIT (IT) – 2(2)(1) Ernst & Young LLP Room No. 1722, 17th Floor 14th Floor, The Ruby Air India Building, Nariman Point 29 Senapati Bapat Marg Mumbai – 400021 Dadar (w), Mumbai – 400028 PAN: AAACI6098K (Appellant) (Respondent) Assessee by : Ms. Aarati Sathe Department by : Ms. Bharati Singh Date of Hearing : 28.07.2022 Date of Pronouncement : 22.08.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee ag…

IMMARSAT GLOBAL LTD.,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION) RANGE-2(2)(1), MUMBAI

In the result, the appeal is allowed

ITA 1031/MUM/2021[2017-18]Status: DisposedITAT Mumbai31 May 2022AY 2017-18
Section 143(3)Section 9(1)(vi)

…ITA No. 1031/Mum/2021 Assessment year: 2017-18 Page 1 of 25 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] Assessment year: 2017-18 Inmarsat Global Limited .……………………..………………Appellant Ernst & Yound LLP, 14th Floor, The Ruby, 29 Senapati Bapat Marg, Dadar (W) Mumbai 400 028 [PAN: AAACI6098K] Vs. Deputy Commissioner of Income Tax (IT)-2(2)(1) Mumbai ……………...………….………Respondent Appearances by: Aarati Sathe for the appellant Milind Chavan for the respondent Date of concluding the hearing : 30/05/2022 Date of pronouncing the or…

STANDARD SHIPPING AND ALLIED SERVICES PVT LTD,CHENNAI vs. ITO, CORP WARD -6(3), CHENNAI

The appeal stand allowed in terms of our above order

ITA 872/CHNY/2019[2015-16]Status: DisposedITAT Chennai15 Feb 2022AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri V. Tharish (CA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 143(3)Section 40Section 44A

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय -ी वी. दुगा3राव, "ाियक सद5 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद5 के सम;। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.872/Chny/2019 (िनधा3रणवष3 / Assessment Year: 2015-16) M/s. Standard Shipping and Allied Income Tax Officer बनाम/ Services Private Limited Corporate Ward -6(3), 171, Linghi Chetty Street, Chennai - 600 034. Vs. Chennai – 600 001. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABCS-2306-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"की…

INMARSAT GLOBAL LTD.,MUMBAI vs. DY CIT (IT)-2(1)92), MUMBAI

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

ITA 7485/MUM/2019[2016-17]Status: DisposedITAT Mumbai24 Mar 2021AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shree Manoj Kumar Aggarwalinmarsat Global Ltd., Vs. Dy. Cit(It)-2(1)(2) Ernst & Young Llp, R.No.1612, 17Th Floor, 14Th Floor, Ruby-29, Air India Bldg, Senapati Bapat Marg, Nariman Point, Dadar(W), Mumbai – Mumbai 400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaci6098K Appellant .. Respondent

For Appellant: Ms. Aarati Sathe, ARFor Respondent: Shri Vijay Kumar
Section 143(2)Section 143(3)Section 234BSection 271Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHREE MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Inmarsat Global Ltd., Vs. Dy. CIT(IT)-2(1)(2) Ernst & Young LLP, R.No.1612, 17th Floor, 14th floor, Ruby-29, Air India Bldg, Senapati Bapat Marg, Nariman Point, Dadar(W), Mumbai – Mumbai 400002. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACI6098K Appellant .. Respondent Appellant by : Ms. Aarati Sathe, AR Respondent by : Shri Vijay Kumar Subramaniayn, Sr.DR Date of Hearing 11.03.2021 Date of Pronouncement 24.03.2021 आदेश / O R D E R PER PAVAN KUMAR GADALE JM:…

INMARSAT GLOBAL LIMITED,MUMBAI vs. DCIT (IT) CIRCLE 2(2)(1), MUMBAI

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 7025/MUM/2018[2015-16]Status: DisposedITAT Mumbai23 Oct 2020AY 2015-16

Bench: Shri Pramod Kumar & Shri Ravish Soodinmarsat Global Limited Deputy Commissioner Of Income C/O Srbc & Associates Llp, Tax (International Taxation) 14Th Floor, The Ruby, Circle 2(2)(1), 17Th Floor, Vs. 20 Senapati Bapat Marg, Air India Building, Nariman Point, Dadar (W), Mumbai 400 028 Mumbai 400 021 Pan – Aaaci6098K (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala &For Respondent: Shri Avaneesh Tiwari, D.R
Section 143(3)Section 253Section 9(1)(vi)

…ITA No. 7025/Mum/2018 A.Y. 2015-16 1 Inmarsat Global Limited Vs. DCIT (I.T) Circle 2(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Before Shri Pramod Kumar, Vice President and Shri Ravish Sood, Judicial Member Inmarsat Global Limited Deputy Commissioner of Income C/o SRBC & Associates LLP, Tax (International Taxation) 14th Floor, The Ruby, Circle 2(2)(1), 17th Floor, Vs. 20 Senapati Bapat Marg, Air India Building, Nariman Point, Dadar (W), Mumbai 400 028 Mumbai 400 021 PAN – AAACI6098K (Appellant) (Respondent) Appellant by: Shri P.J. Pardiwala & Ms. Aarati Sathe, A.Rs Respondent by: Shri Avan…

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…

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 22/BANG/2017[2011-12]Status: DisposedITAT Bangalore21 Jun 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.1215 to 1220/Bang/2014 & 18 to 23/Bang/2017 Assessment years :2007-08 to 2012-13 M/s. Wipro Limited, The Additional Doddakannelli, Commissioner of Sarjapur Road, Vs. Income Tax, Bangalore – 560 025. Range 12, PAN: AAACW 0387R Bangalore. APPELLANT RESPONDENT ITA Nos. 2328/Bang/2016 & 2335 to 2339/Bang/2016 Assessment years : 2007-08 to 2012-13 The Deputy M/s. Wipro Limited, Commissioner of Doddakannelli, Income Tax (International Vs. Sarjapur Road, Taxation), Bangal…

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 21/BANG/2017[2010-11]Status: DisposedITAT Bangalore21 Jun 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.1215 to 1220/Bang/2014 & 18 to 23/Bang/2017 Assessment years :2007-08 to 2012-13 M/s. Wipro Limited, The Additional Doddakannelli, Commissioner of Sarjapur Road, Vs. Income Tax, Bangalore – 560 025. Range 12, PAN: AAACW 0387R Bangalore. APPELLANT RESPONDENT ITA Nos. 2328/Bang/2016 & 2335 to 2339/Bang/2016 Assessment years : 2007-08 to 2012-13 The Deputy M/s. Wipro Limited, Commissioner of Doddakannelli, Income Tax (International Vs. Sarjapur Road, Taxation), Bangal…

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 20/BANG/2017[2009-10]Status: DisposedITAT Bangalore21 Jun 2019AY 2009-10

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.1215 to 1220/Bang/2014 & 18 to 23/Bang/2017 Assessment years :2007-08 to 2012-13 M/s. Wipro Limited, The Additional Doddakannelli, Commissioner of Sarjapur Road, Vs. Income Tax, Bangalore – 560 025. Range 12, PAN: AAACW 0387R Bangalore. APPELLANT RESPONDENT ITA Nos. 2328/Bang/2016 & 2335 to 2339/Bang/2016 Assessment years : 2007-08 to 2012-13 The Deputy M/s. Wipro Limited, Commissioner of Doddakannelli, Income Tax (International Vs. Sarjapur Road, Taxation), Bangal…

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 19/BANG/2017[2008-09]Status: DisposedITAT Bangalore21 Jun 2019AY 2008-09

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.1215 to 1220/Bang/2014 & 18 to 23/Bang/2017 Assessment years :2007-08 to 2012-13 M/s. Wipro Limited, The Additional Doddakannelli, Commissioner of Sarjapur Road, Vs. Income Tax, Bangalore – 560 025. Range 12, PAN: AAACW 0387R Bangalore. APPELLANT RESPONDENT ITA Nos. 2328/Bang/2016 & 2335 to 2339/Bang/2016 Assessment years : 2007-08 to 2012-13 The Deputy M/s. Wipro Limited, Commissioner of Doddakannelli, Income Tax (International Vs. Sarjapur Road, Taxation), Bangal…

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2339/BANG/2016[2012-13]Status: DisposedITAT Bangalore21 Jun 2019AY 2012-13

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.1215 to 1220/Bang/2014 & 18 to 23/Bang/2017 Assessment years :2007-08 to 2012-13 M/s. Wipro Limited, The Additional Doddakannelli, Commissioner of Sarjapur Road, Vs. Income Tax, Bangalore – 560 025. Range 12, PAN: AAACW 0387R Bangalore. APPELLANT RESPONDENT ITA Nos. 2328/Bang/2016 & 2335 to 2339/Bang/2016 Assessment years : 2007-08 to 2012-13 The Deputy M/s. Wipro Limited, Commissioner of Doddakannelli, Income Tax (International Vs. Sarjapur Road, Taxation), Bangal…

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2338/BANG/2016[2011-12]Status: DisposedITAT Bangalore21 Jun 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.1215 to 1220/Bang/2014 & 18 to 23/Bang/2017 Assessment years :2007-08 to 2012-13 M/s. Wipro Limited, The Additional Doddakannelli, Commissioner of Sarjapur Road, Vs. Income Tax, Bangalore – 560 025. Range 12, PAN: AAACW 0387R Bangalore. APPELLANT RESPONDENT ITA Nos. 2328/Bang/2016 & 2335 to 2339/Bang/2016 Assessment years : 2007-08 to 2012-13 The Deputy M/s. Wipro Limited, Commissioner of Doddakannelli, Income Tax (International Vs. Sarjapur Road, Taxation), Bangal…

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2337/BANG/2016[2010-11]Status: DisposedITAT Bangalore21 Jun 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.1215 to 1220/Bang/2014 & 18 to 23/Bang/2017 Assessment years :2007-08 to 2012-13 M/s. Wipro Limited, The Additional Doddakannelli, Commissioner of Sarjapur Road, Vs. Income Tax, Bangalore – 560 025. Range 12, PAN: AAACW 0387R Bangalore. APPELLANT RESPONDENT ITA Nos. 2328/Bang/2016 & 2335 to 2339/Bang/2016 Assessment years : 2007-08 to 2012-13 The Deputy M/s. Wipro Limited, Commissioner of Doddakannelli, Income Tax (International Vs. Sarjapur Road, Taxation), Bangal…

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26 to 51), CIT v. CGI Information Systems & Management Consultants (P) Ltd. (226 Taxmann 319) — Cited in 32 Judgments | BharatTax