64 International BV (Mum) 3 ADIT v. First Advantage (P.) Ltd.

163 ITD 165Income Tax Appellate Tribunal2017#13588 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Judgments citing 64 International BV (Mum) 3 ADIT v. First Advantage (P.) Ltd.

SPRINGER NATURE CUSTOMER SERVICES CENTRE GMBH,NEW DELHI vs. JCIT, INTERNATIONALO TAXATION, CIRCLE-3(1)(2), NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 2534/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Oct 2022AY 2013-14

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2013-14] Springer Nature Customer Services Vs Jcit Centre Gmbh (Earlier Known As (International Taxation), Springer Customer Centre Gmbh), Circle-3(1)(2), 7Th Floor, Vijaya Building, New Delhi. 17-Barakhamba Road, New Delhi-110001. Pan-Aascs1092B Appellant Respondent Appellant By S/Shri Himanshu Sinha, Bhuwan Dhooper & Vibhu Gupta, Advocates Respondent By Ms. Rashmita Jha, Cit Dr Date Of Hearing 20.09.2022 Date Of Pronouncement 14.10.2022

Section 143(3)Section 234ASection 234BSection 271Section 9(1)(vi)

…Addl. DIT (International Taxation) 158ITD 84 (Delhi ITAT) • ADIT (IT) v. Baan Global BV [2016] 71 taxmann.com 213 (Mumbai ITAT) • Shell Information Technology International BV (80 taxmann.com 64) (Mumbai ITAT) • ADIT (IT) v. First Advantage (P.) Ltd. [2017] 163 ITD 165 (Mumbai ITAT) • Black Duck Software Inc. [2017] 86 taxmann.com 62 (Delhi ITAT) 3.7 Additionally, the Appellant places reliance on following judicial decisions, wherein it has been held that there is no transfer of copyright in case of providing subscription of e- products/ online database: • American Chemical Society vs. ACIT (ITA No. 1030/ Mum/…

RENAISSANCE SERVICES BV,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

In the result, both the appeal filed by assessee is allowed

ITA 5678/MUM/2016[2011-12]Status: DisposedITAT Mumbai09 Aug 2019AY 2011-12

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singh

For Appellant: Shri Paras Savla with Shri Pratik Poddar (AR)For Respondent: Shri Nishant Samaiya
Section 254(1)

…he assessee relied upon the following decision: Sr. Case Law Citation No. 1 DIT Vs Infrasoft Ltd. [2014] 220 Taxmann 273 (Del HC) 2 DDIT v. Shell Information Technology [2017] 80 yaxman.com 64 International BV (Mum) 3 ADIT v. First Advantage (P.) Ltd. [2017] 163 ITD 165 (Mum) [2016] 71 taxmann.com 213 4 ADIT v. Baan Global BV (Mum) 5 DDIT v. Reliance Industries Ltd. [2016} 159 ITD 208(Mum) 6 DCIT v. Atmel R & D India (P.) Ltd. [2016] 74 Taxmann.com 106 (Chennai) 7 Kotak Mahindra Old Mutual Insurance ITA No. 3819, 3820 & Ltd. vs. JCIT 3821/Mum/2014, Mumbai ITAT, dated 24.05.2017 8 Bharat Bijlee Ltd. vs. ACIT ITA…

DCIT (IT) 3(1)(2), MUMBAI vs. LUCENT TECHNOLOGIES CRL LLC, MUMBAI

In the result, the appeal filed by the assessee is allowed and the appeal filed by the

ITA 678/MUM/2016[2012-13]Status: DisposedITAT Mumbai13 Aug 2018AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Respondent: Shri Madhur Agarwal
Section 144Section 144C(5)Section 234BSection 271

…that the sale of software cannot be held to be covered within the expression 'use or process’. Further, in the cases of Shell Information Technology International BV (80 taxmann.com 64), National Stock Exchange of India Ltd (supra), First Advantage (P.) Ltd. (163 ITD 165) Datamine International Ltd. (68 taxmann.com97); Black Duck Software Inc. (86 taxmann.com 62); I.T.C. Ltd. (79 taxmann. com 206), the Tribunal has considered the term ‘process’ while deciding the issue of software is not royalty. We also find that in the case of AVEVA Information Technology India (P.) Ltd. (85taxmann.com 14), the Tribunal had con…

LUCENT TECHNOLOGIES GRL LLC,MUMBAI vs. JDIT (IT) RG 4, MUMBAI

In the result, these appeals by the assessee stands allowed

ITA 7704/MUM/2012[2009-10]Status: DisposedITAT Mumbai13 Aug 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Samuel Darse
Section 115Section 115ASection 144C(1)Section 144C(5)Section 44D

…that the sale of software cannot be held to be covered within the expression 'use or process’. Further, in the cases of Shell Information Technology International BV (80 taxmann.com 64), National Stock Exchange of India Ltd (supra), First Advantage (P.) Ltd. (163 ITD 165) Datamine International Ltd. (68 taxmann.com97); Black Duck Software Inc. (86 taxmann.com 62); I.T.C. Ltd. (79 taxmann. com 206), the Tribunal has considered the term ‘process’ while deciding the issue of software is not royalty. We also find that in the case of AVEVA Information Technology India (P.) Ltd. (85taxmann.com 14), the Tribunal had con…

LUCENT TECHNOLGIES GRL LLC,MUMBAI vs. DDIT (IT) 4(1), MUMBAI

In the result, the appeal of the Revenue is dismissed and that of the assessee is allowed

ITA 1934/MUM/2014[2010-11]Status: DisposedITAT Mumbai16 Jul 2018AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: Shri PJ PardiwalaFor Respondent: Shri Samuel Darse, DR
Section 143(3)Section 144C(1)Section 9(1)(vi)

…deciding the issue, the Tribunal observed that covered within the expression 'use or process’. Further, in the cases of Shell Information Technology International BV (80 taxmann.com 64), National Stock Exchange of India Ltd (supra), First Advantage (P.) Ltd. (163 ITD 165) Datamine International Ltd. (68 taxmann.com97); Black Duck Software Inc. (86 taxmann.com 62); I.T.C. Ltd. (79 taxmann. com 206), the Tribunal has considered the term ‘process’ while deciding the issue of software is not royalty. We also find that in the case of AVEVA Information Technology India (P.) Ltd. (85taxmann.com 14), the Tribunal had con…

DDIT (IT)-2(1), MUMBAI vs. M/S. RELIANCE INFOCOMM LTD., MUMBAI

ITA 837/MUM/2007[]Status: DisposedITAT Mumbai02 Feb 2018

Bench: S/Sh. Rajendra & Ravish Sood

For Appellant: S/Shri J.D. Mistry/Deepak JainFor Respondent: S/Shri Parag Vyas- DR
Section 195Section 195(2)Section 254(1)Section 40Section 9

…observed that the sale of software cannot be held to be covered within the expression 'use or process’.Further, in the cases of Shell Information Technology International BV(80taxmann.com64),National Stock Exchange of India Ltd (supra),First Advantage(P.)Ltd.(163 ITD 165)Datamine International Ltd.(68 taxmann.com97);Black Duck Software Inc. (86 taxmann.com 62);I.T.C. Ltd.( 79 taxmann. com 206),the Tribunal has considered the term ‘process’ while deciding the issue of software is not royalty.We also find that in the case of AVEVA Information Technology India (P.) Ltd.(85taxmann.com 14),the Tribunal had considered…

THE DDIT (IT)-2(1), MUMBAI vs. M/S. RELIANCE COMMUNICATIOINS LTD. ( FORMERLY KNOWN AS M/S. RELIANCE INFOCOMM LTD), NAVI MUMBAI

ITA 4877/MUM/2007[]Status: DisposedITAT Mumbai02 Feb 2018

Bench: S/Sh. Rajendra & Ravish Sood

For Appellant: S/Shri J.D. Mistry/Deepak JainFor Respondent: S/Shri Parag Vyas- DR
Section 195Section 195(2)Section 254(1)Section 40Section 9

…observed that the sale of software cannot be held to be covered within the expression 'use or process’.Further, in the cases of Shell Information Technology International BV(80taxmann.com64),National Stock Exchange of India Ltd (supra),First Advantage(P.)Ltd.(163 ITD 165)Datamine International Ltd.(68 taxmann.com97);Black Duck Software Inc. (86 taxmann.com 62);I.T.C. Ltd.( 79 taxmann. com 206),the Tribunal has considered the term ‘process’ while deciding the issue of software is not royalty.We also find that in the case of AVEVA Information Technology India (P.) Ltd.(85taxmann.com 14),the Tribunal had considered…

64 International BV (Mum) 3 ADIT v. First Advantage (P.) Ltd. (163 ITD 165) — Cited in 7 Judgments | BharatTax