3 October 1997 (Bom); M.M. Ratnam v. ITO

78 TTJ 489Income Tax Appellate Tribunal2003#12999 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2021.

Judgments citing 3 October 1997 (Bom); M.M. Ratnam v. ITO

RELIANCE CORPORATE IT PARK LTD,NAVI MUMBAI vs. CIT(A)_58, PUNE

In the result, appeal of the assessee is allowed

ITA 7301/MUM/2016[2014-15]Status: DisposedITAT Mumbai05 Feb 2021AY 2014-15

Bench: Shri Pramod Kumar, Hon'Ble & Shri C.N. Prasad, Hon'Blereliance Corporate It Park Ltd. V. Dcit(It)-4(1)(1) Building No.4 & 5 Room No. 1712, 17Th Floor Ttc Industrial Area Air India Building, Nariman Point Thane-Belapur Road, Ghansoli Mumbai 400021 Navi Mumbai 400701 Pan: Aabcd7169H (Appellant) (Respondent) Assessee By : Dr. Sunil M. Lala : Shri Vijaykumar G Subramanyam Department By Date Of Hearing : 30.12.2020 Date Of Pronouncement : 05.02.2021 O R D E R Per C.N. Prasad (Jm)

For Appellant: Dr. Sunil M. Lala
Section 195Section 248Section 90

…s for sale of software, the buyer of software is not even allowed to tinker with the process on the basis of which such software runs or to even work around the technical limitations of the software. In Asia Satellite Telecommunications Ltd. v. Dy. CIT [2003] 78 TTJ 489, 85 ITD 478 (Delhi), a coordinate bench of this Tribunal did take the view that when an assessee pays for transponder hire, he actually pays for the a process inasmuch as transponder amplifies and shifts the frequency of each signal, and, therefore, payment for use of transponder is in fact a payment for process liable to be treated as 'royalty' w…

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

…conditions for sale of software, the buyer of software is not even allowed to tinker with the process on the basis of which such software runs or to even work around the technical limitations of the software. In Asia Satellite Telecommunications Ltd Vs DCIT (78 TTJ 489), a coordinate bench of this Tribunal did take the view that when an assessee pays for transponder hire, he actually pays for the a process inasmuch as transponder amplifies and shifts the frequency of each signal, and, therefore, payment for use of transponder is infact a payment for process liable to be treated as 'royalty' within meanings of th…

RELIANCE CORPORATE IT PARK LTD,NAVI MUMBAI vs. CIT(A)_58, PUNE

In the result, the appeal is allowed

ITA 7300/MUM/2016[2014-15]Status: DisposedITAT Mumbai10 Dec 2019AY 2014-15
Section 195Section 248

…s for sale of software, the buyer of software is not even allowed to tinker with the process on the basis of which such software runs or to even work around the technical limitations of the software. In Asia Satellite Telecommunications Ltd. v. Dy. CIT [2003] 78 TTJ 489, 85 ITD 478 (Delhi), a coordinate bench of this Tribunal did take the view that when an assessee pays for transponder hire, he actually pays for the a process inasmuch as transponder amplifies and shifts the frequency of each signal, and, therefore, payment for use of transponder is in fact a payment for process liable to be treated as 'royalty' w…

ADIT(IT)-3(1), KOLKATA, KOLKATA vs. WHITE INDUSTRIES AUSTRALIA LTD., KOLKATA

In the result the appeals by the Assessee are dismissed, while the appeal by the Revenue is partly allowed

ITA 507/KOL/2010[1992-93]Status: DisposedITAT Kolkata05 Apr 2017AY 1992-93

Bench: Hon'Ble Sri N.V.Vasudevan, Jm & Hon'Ble Sri M.Balaganesh, Am] Assessment Year : 1992-93

For Appellant: NoneFor Respondent: Shri.N.B.Som, Addl.CIT, Sr.DR
Section 115ASection 142(1)Section 143(3)Section 147Section 148Section 253

…Sedco Forex International Drilling v Dy ClIT [2000] 72 ITD 415 (Del); Rheinbraun Engg. & Wasser Gmbh v DCIT 1. T. A 0.1915/ Born / 96 dated 3 October 1997 (Bom); M.M. Ratnam v ITO [1997] 62 ITD 21 (Bom);Asia Satellite Telecommunications Co. Ltd v DCIT [2003] 78 TTJ 489 (Del); DIT v NGC Network Asia LLC [2009] 313 ITR 187 (Bom); CIT v Tide Water Marine International Inc. [2009] 309 ITR 85 (Uttaranchal); and Commissioner of Income-tax and Others v Ranchi Club Ltd (2001) 247 ITR 209. Therefore, the provisions of section 234B & 234C are not applicable to the Assessee. 25. Under Section 209(1)(a)to (d) lays down fou…

M/S. WHITE INDUSTRIES AUSTRALIA LTD.,KOLKATA vs. ASST. DIT, INTERNATIONAL TAXATION - 3(1), KOLKATA, KOLKATA

In the result the appeals by the Assessee are dismissed, while the appeal by the Revenue is partly allowed

ITA 477/KOL/2010[1992-93]Status: DisposedITAT Kolkata05 Apr 2017AY 1992-93

Bench: Hon'Ble Sri N.V.Vasudevan, Jm & Hon'Ble Sri M.Balaganesh, Am] Assessment Year : 1992-93

For Appellant: NoneFor Respondent: Shri.N.B.Som, Addl.CIT, Sr.DR
Section 115ASection 142(1)Section 143(3)Section 147Section 148Section 253

…Sedco Forex International Drilling v Dy ClIT [2000] 72 ITD 415 (Del); Rheinbraun Engg. & Wasser Gmbh v DCIT 1. T. A 0.1915/ Born / 96 dated 3 October 1997 (Bom); M.M. Ratnam v ITO [1997] 62 ITD 21 (Bom);Asia Satellite Telecommunications Co. Ltd v DCIT [2003] 78 TTJ 489 (Del); DIT v NGC Network Asia LLC [2009] 313 ITR 187 (Bom); CIT v Tide Water Marine International Inc. [2009] 309 ITR 85 (Uttaranchal); and Commissioner of Income-tax and Others v Ranchi Club Ltd (2001) 247 ITR 209. Therefore, the provisions of section 234B & 234C are not applicable to the Assessee. 25. Under Section 209(1)(a)to (d) lays down fou…

DASSAULT SYSTEMES SIMULIA CORPORATION,CHENNAI vs. DDIT, CHENNAI

In the result, the appeal of the assessee is treated as allowed

ITA 1399/CHNY/2014[2010-11]Status: DisposedITAT Chennai30 Nov 2016AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. Pranith Golecha, C.AFor Respondent: Shri. G.M. Doss, IRS, CIT
Section 144CSection 9(1)(vi)

…conditions for sale of software, the buyer of software is not even allowed to tinker with the process on the basis of which such software runs or to even work around the technical limitations of the software. In Asia Satellite Telecommunications Ltd Vs DCIT (78 TTJ 489), a coordinate bench of this Tribunal did take the view that when an assessee pays for transponder hire, he actually pays for the a process inasmuch as transponder amplifies and shifts the frequency of each signal, and, therefore, payment for use of transponder is infact a payment for process liable to be treated as 'royalty' within meanings of th…

GIFFORD & PARTNERS LTD.(SINCE MERGED WITH GIFFORD LLP),KOLKATA vs. ADIT (INTERNATIONAL TAXATION) - 1(1), KOLKATA, KOLKATA

In the result ITA No.1489/Kol/11 is partly allowed

ITA 1489/KOL/2011[2005-06]Status: DisposedITAT Kolkata06 Apr 2016AY 2005-06

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

For Appellant: Shri S.K.Agarwal, FCAFor Respondent: Shri G.Mallikarjuna, CIT (DR)
Section 143(3)Section 144C

…Sedco Forex International Drilling v Dy ClIT [2000] 72 ITD 415 (Del); Rheinbraun Engg. & Wasser Gmbh v DCIT 1. T. A 0.1915/ Born / 96 dated 3 October 1997 (Bom); M.M. Ratnam v ITO [1997] 62 ITD 21 (Bom);Asia Satellite Telecommunications Co. Ltd v DCIT [2003] 78 TTJ 489 (Del); DIT v NGC Network Asia LLC [2009] 313 ITR 187 (Bom); CIT v Tide Water Marine International Inc. [2009] 309 ITR 85 (Uttaranchal); and Commissioner of Income-tax Gifford and Partners Ltd. (since merged with Gifford LLP). A.Yr.2007-08 and Others v Ranchi Club Ltd (2001) 247 ITR 209. Therefore, it was submitted that the provisions of section 2…

GIFFORD & PARTNERS LTD.(SINCE MERGED WITH GIFFORD LLP),KOLKATA vs. DDIT, INTERNATIONAL TAXATION - 1(1), KOLKATA, KOLKATA

In the result ITA No.1489/Kol/11 is partly allowed

ITA 2082/KOL/2010[2007-08]Status: DisposedITAT Kolkata06 Apr 2016AY 2007-08

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

For Appellant: Shri S.K.Agarwal, FCAFor Respondent: Shri G.Mallikarjuna, CIT (DR)
Section 143(3)Section 144C

…Sedco Forex International Drilling v Dy ClIT [2000] 72 ITD 415 (Del); Rheinbraun Engg. & Wasser Gmbh v DCIT 1. T. A 0.1915/ Born / 96 dated 3 October 1997 (Bom); M.M. Ratnam v ITO [1997] 62 ITD 21 (Bom);Asia Satellite Telecommunications Co. Ltd v DCIT [2003] 78 TTJ 489 (Del); DIT v NGC Network Asia LLC [2009] 313 ITR 187 (Bom); CIT v Tide Water Marine International Inc. [2009] 309 ITR 85 (Uttaranchal); and Commissioner of Income-tax Gifford and Partners Ltd. (since merged with Gifford LLP). A.Yr.2007-08 and Others v Ranchi Club Ltd (2001) 247 ITR 209. Therefore, it was submitted that the provisions of section 2…

3 October 1997 (Bom); M.M. Ratnam v. ITO (78 TTJ 489) — Cited in 8 Judgments | BharatTax