TATA CONSULTANCY SERVICES LTD,MUMBAI vs. ADDL CIT LTU -1, MUMBAI
In the result, Revenue’s appeal is dismissed and assessee’s appeal is partly allowed
ITA 5713/MUM/2016[2009-10]Status: DisposedITAT Mumbai30 Oct 2019AY 2009-10
Bench: Shri Saktijit Dey & Shri N.K. Pradhan
For Appellant: Shri Porus KakaFor Respondent: Shri Manish Kumar Singh
Section 10ASection 115JSection 2(43)Section 37Section 40Section 90
…to Explanation–2 to section 9(1)(vi) of the Act for the definition of royalty. For such submission, he relied upon the following decisions:– i) NGC Networks India Pvt. Ltd. v/s CIT, ITA no.397/2015 (Bom.); and ii) Sonata Information Technology Ltd. v/s DCIT, 7 SOT 465 (Mum.). 12. The leaned Sr. Counsel for the assessee submitted, even the payment made towards purchase of software cannot be treated as royalty under the tax treaties as the definition of royalty therein is narrower than the definition in the Act. Referring to Article–12 of Indo–US Tax Treaty, he submitted, the payment made for a copyrighted articl…
