56 (Hyderabad-Trib.) (iv). Essity Hygiene and Health AB v. DCIT

129 Taxmann.com 70Reported decision2021#9575 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Issues it is cited on

section 14(a)copyrighted articlesection 9(1)(vi)royalty incomesection 90(2)computer softwaresection 9(1)fees for technical servicessection 195section 90section 30non-resident

Judgments citing 56 (Hyderabad-Trib.) (iv). Essity Hygiene and Health AB v. DCIT

COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI vs. DXC TECHNOLOGY SERVICES SINGAPORE PTE LTD. (EARLIER KNOWN AS HP SERVICES SINGAPORE PTE LTD.)

The appeals are dismissed against the

ITA/589/2025HC Delhi10 Nov 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

…ITA 589/2025 Page 1 of 9 $~66 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 10.11.2025 + ITA 589/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Gibran, JSC, Mr. Ashvini Kumar and Mr. Rishabh Nangia, Advs. versus DXC TECHNOLOGY SERVICES SINGAPORE PTE LTD. (EARLIER KNOWN AS HP SERVICES SINGAPORE PTE LTD.) .....Respondent Through: Mr. Satyen Sethi, Mr. Arta Trana Panda and Ms. Gargi Sethee Advs.…

COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI vs. DXC TECHNOLOGY SERVICES SINGAPORE PTE LTD. (EARLIER KNOWN AS HP SERVICES SINGAPORE PTE LTD.)

The appeals are dismissed against the

ITA/574/2025HC Delhi06 Nov 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 143(3)Section 144C

…ITA 581/2025 & connected Page 1 of 9 $~90, 91 & 99 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 06.11.2025 + ITA 581/2025 + ITA 582/2025 + ITA 574/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, JSC. versus DXC TECHNOLOGY SERVICES…

COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI vs. DXC TECHNOLOGY SERVICES (SINGAPORE) PTE LTD. (EARLIER KNOWN AS HP SERVICES (SINGAPORE) PTE LTD.)

The appeals are dismissed against the

ITA/581/2025HC Delhi06 Nov 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 143(3)Section 144C

…ITA 581/2025 & connected Page 1 of 9 $~90, 91 & 99 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 06.11.2025 + ITA 581/2025 + ITA 582/2025 + ITA 574/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, JSC. versus DXC TECHNOLOGY SERVICES…

COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI vs. DXC TECHNOLOGY SERVICES SINGAPORE PTE LTD. (EARLIER KNOWN AS HP SERVICES SINGAPORE PTE LTD.)

The appeals are dismissed against the

ITA/582/2025HC Delhi06 Nov 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 143(3)Section 144C

…ITA 581/2025 & connected Page 1 of 9 $~90, 91 & 99 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 06.11.2025 + ITA 581/2025 + ITA 582/2025 + ITA 574/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, JSC. versus DXC TECHNOLOGY SERVICES…

COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI vs. DXC TECHNOLOGY SERVICES (SINGAPORE) PTE LTD. (EARLIER KNOWN AS HP SERVICES (SINGAPORE) PTE LTD.)

The appeals are dismissed against the

ITA - 581 / 2025HC Delhi06 Nov 2025
Section 143(3)Section 144C

…ITA 581/2025 & connected Page 1 of 9 $~90, 91 & 99 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 06.11.2025 + ITA 581/2025 + ITA 582/2025 + ITA 574/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, JSC. versus DXC TECHNOLOGY SERVICES…

COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI vs. DXC TECHNOLOGY SERVICES SINGAPORE PTE LTD. (EARLIER KNOWN AS HP SERVICES SINGAPORE PTE LTD.)

The appeals are dismissed against the

ITA - 582 / 2025HC Delhi06 Nov 2025
Section 143(3)Section 144C

…ITA 581/2025 & connected Page 1 of 9 $~90, 91 & 99 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 06.11.2025 + ITA 581/2025 + ITA 582/2025 + ITA 574/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, JSC. versus DXC TECHNOLOGY SERVICES…

E SERVICE SINGAPORE PTE LTD.,GURUGRAM vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeals of the assessee in :

ITA 573/DEL/2017[2013-14]Status: DisposedITAT Delhi10 Oct 2023AY 2013-14

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri Satyen Sethi, AdvFor Respondent: Shri Vizay B. Vasanta, CIT- DR
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 2142/DEL/2016 [A.Y. 2011-12] ITA No. 572/DEL/2017 [A.Y. 2012-13] ITA No. 573/DEL/2017 [A.Y. 2013-14] ITA No. 199/DEL/2018 [A.Y. 2014-15] HP Services [Singapore] PTE Ltd Vs. The Dy. .C.I.T., [Earlier known as EDS Circle 2(1)(1) International [Singapore] PTE International Taxation Ltd, 450, Alexandra Road New Delhi Singapore PAN – AABCE 1256 C (Applicant) (Respondent) Assessee By : Shri Satyen Sethi, Adv Shri A.T. Panda, Adv Department By : Shri…

E SERVICE SINGAPORE PTE LTD.,GURUGRAM vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeals of the assessee in :

ITA 572/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Oct 2023AY 2012-13

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri Satyen Sethi, AdvFor Respondent: Shri Vizay B. Vasanta, CIT- DR
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 2142/DEL/2016 [A.Y. 2011-12] ITA No. 572/DEL/2017 [A.Y. 2012-13] ITA No. 573/DEL/2017 [A.Y. 2013-14] ITA No. 199/DEL/2018 [A.Y. 2014-15] HP Services [Singapore] PTE Ltd Vs. The Dy. .C.I.T., [Earlier known as EDS Circle 2(1)(1) International [Singapore] PTE International Taxation Ltd, 450, Alexandra Road New Delhi Singapore PAN – AABCE 1256 C (Applicant) (Respondent) Assessee By : Shri Satyen Sethi, Adv Shri A.T. Panda, Adv Department By : Shri…

HP SERVICES (SINGAPORE) PTE LTD.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeals of the assessee in :

ITA 2142/DEL/2016[2011-12]Status: DisposedITAT Delhi10 Oct 2023AY 2011-12

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri Satyen Sethi, AdvFor Respondent: Shri Vizay B. Vasanta, CIT- DR
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 2142/DEL/2016 [A.Y. 2011-12] ITA No. 572/DEL/2017 [A.Y. 2012-13] ITA No. 573/DEL/2017 [A.Y. 2013-14] ITA No. 199/DEL/2018 [A.Y. 2014-15] HP Services [Singapore] PTE Ltd Vs. The Dy. .C.I.T., [Earlier known as EDS Circle 2(1)(1) International [Singapore] PTE International Taxation Ltd, 450, Alexandra Road New Delhi Singapore PAN – AABCE 1256 C (Applicant) (Respondent) Assessee By : Shri Satyen Sethi, Adv Shri A.T. Panda, Adv Department By : Shri…

PLANETCAST INTERNATIONAL PTE.LTD,SINGAPURE vs. ACIT, CIRCLE1(1)(1) INTERNATIONAL TAXATION, DELHI

In the result, appeal is partly allowed

ITA 1832/DEL/2022[2019-20]Status: DisposedITAT Delhi14 Jul 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Shri Dr. B.R.R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. Advocate &For Respondent: Sh. Vizaya Vasanta, CIT-DR
Section 143(3)Section 144C(13)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE ‘D.’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 1831, 1832/Del/2022 & 451/Del/2023 Assessment Years: 2018-19, 2019-20 & 2020-21 Planetcast International Pte. Ltd., Versus ACIT, Circle 1(1)(1), (Formerly known as Adore International Taxation, Technologies Pte. Ltd.), New Delhi. 151, Lorong Chuan Number 03- 02, New Tech Park, Singapore. PAN: AANCA4305L (Appellant) (Respondent) Assessee by : Sh. Ajay Vohra, Sr. Advocate & Sh. Parth, Advocate Revenue by : Sh. Vizaya Vasanta, CIT-DR Date of hearing : 20.04…

OWENS CORNING COMPOSITE MATERIALS LLC,MUMBAI vs. DY CIT (IT)- CIRCLE-3(2)(2), MUMBAI

In the result, appeal by the assessee is partly allowed, in the terms aforesaid

ITA 6804/MUM/2019[2016-17]Status: DisposedITAT Mumbai28 Nov 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 6804/मुं/ 2019 ("न.व. 2016-17) Owens-Corning Composite Materials Llc C/O.Owens Cornining (India) Pvt. Ltd. 7Th Floor, Alpha Building, Hiranandani Gardens, Powai, Mumbai – 400 076. Pan:Aabco-4236-G ...... अपीलाथ" /Appellant बनाम Vs. The Deputy Commissioner Of Income-Tax (International Tax), Circle – 3(2)(2) Mumbai, Room No.X. 16Th Floor, Air India Bldg., Nariman Point,Mumbai – 400 021 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Sandeep Bhalla ""तवाद" "वारा/Respondent By : Smt. Mahita Nair सुनवाई क" "त"थ/ Date Of Hearing : 02/09/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 28/11/2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 30/08/2019 Passed Under Section 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 [ In Short “The Act”] For The Assessment Year 2016-17. 2 2. The Assessee In Appeal Has Raised Two Grounds. In Ground No.1 Of Appeal, The Assessee Has Assailed The Findings Of Assessing Officer In Treating Amount Received On Reimbursement Of Software Supplied By The Assessee To Its Indian Subsidiary As ‘Royalty’. In Ground No.2 Of Appeal, The Assessee Has Assailed Short Credit Of Tds.

For Appellant: Shri Sandeep BhallaFor Respondent: Smt. Mahita Nair
Section 143(3)Section 9(1)(vi)

…आयकर अपील"य अ"धकरण मुंबई पीठ “आई ” "ी "वकास अव"थी, "या"यक सद"य एवं "ी एम बालगणेश, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ I ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER आअसं. 6804/मुं/ 2019 ("न.व. 2016-17) Owens-Corning Composite Materials LLC C/o.Owens Cornining (India) Pvt. Ltd. 7th Floor, Alpha Building, Hiranandani Gardens, Powai, Mumbai – 400 076. PAN:AABCO-4236-G ...... अपीलाथ" /Appellant बनाम Vs. The Deputy Commissioner of Income-tax (International Tax), Circle – 3(2)(2) Mumbai, Room No.X. 16th Floor, Air India Bldg., Nariman…