7 SOT 465 (Bom) 5 Sonata Information Technology Ltd. v. ADIT

9 SOT 165Income Tax Appellate Tribunal2006#21573 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2016.

Judgments citing 7 SOT 465 (Bom) 5 Sonata Information Technology Ltd. v. ADIT

Infor Global Solutions Barneveld) Bv ( Now Known As Infor (Barneveld) Bv), Hyderabad vs. DDIT (It) Cir 3(1), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 777/MUM/2013[2008-09]Status: DisposedITAT Mumbai13 Jun 2016AY 2008-09

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…td v ITO (International Taxation) [2006] 5 SOT 660 (Bang) 4 Sonata Information Technology Ltd v DCIT [2006] 7 SOT 465 (Bom) 5 Sonata Information Technology Ltd v ADIT [2006] 103 ITD 324 (Bang) 6 ACC Ltd v CC [2001] 128 ELT 21 (SC) 7 IMP Power Ltd v ITO [2006] 9 SOT 165 (Bom) 4. The Ld. AO examined the legal aspect in detail and ultimately held that, the payment received by the assessee for sale of software is nothing but “royalty” not only under the Income Tax Act but also within the meaning of India-Netherland DTAA and accordingly, assessed receipts @ 15% being tax rate applicable to the ‘royalty income’ as per…

Infor Global Solutions Barneveld) Bv, Hyderabad vs. DDIT (It) Cir 3(1), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 776/MUM/2013[2007-08]Status: DisposedITAT Mumbai13 Jun 2016AY 2007-08

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…td v ITO (International Taxation) [2006] 5 SOT 660 (Bang) 4 Sonata Information Technology Ltd v DCIT [2006] 7 SOT 465 (Bom) 5 Sonata Information Technology Ltd v ADIT [2006] 103 ITD 324 (Bang) 6 ACC Ltd v CC [2001] 128 ELT 21 (SC) 7 IMP Power Ltd v ITO [2006] 9 SOT 165 (Bom) 4. The Ld. AO examined the legal aspect in detail and ultimately held that, the payment received by the assessee for sale of software is nothing but “royalty” not only under the Income Tax Act but also within the meaning of India-Netherland DTAA and accordingly, assessed receipts @ 15% being tax rate applicable to the ‘royalty income’ as per…

ITO (It) TDS 3, Mumbai vs. Ssa Global Technologies (I) P.Ltd ( Formerly Knwona As Infor Global Solutions (I) P.Ltd), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 3049/MUM/2011[2007-08]Status: DisposedITAT Mumbai13 Jun 2016AY 2007-08

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…td v ITO (International Taxation) [2006] 5 SOT 660 (Bang) 4 Sonata Information Technology Ltd v DCIT [2006] 7 SOT 465 (Bom) 5 Sonata Information Technology Ltd v ADIT [2006] 103 ITD 324 (Bang) 6 ACC Ltd v CC [2001] 128 ELT 21 (SC) 7 IMP Power Ltd v ITO [2006] 9 SOT 165 (Bom) 4. The Ld. AO examined the legal aspect in detail and ultimately held that, the payment received by the assessee for sale of software is nothing but “royalty” not only under the Income Tax Act but also within the meaning of India-Netherland DTAA and accordingly, assessed receipts @ 15% being tax rate applicable to the ‘royalty income’ as per…

ADIT (It) 3(2), Mumbai vs. Baan Global B.V. Now Known As Information Global Solution ( Barneveld) Bv, Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 7048/MUM/2010[2006-07]Status: DisposedITAT Mumbai13 Jun 2016AY 2006-07

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…td v ITO (International Taxation) [2006] 5 SOT 660 (Bang) 4 Sonata Information Technology Ltd v DCIT [2006] 7 SOT 465 (Bom) 5 Sonata Information Technology Ltd v ADIT [2006] 103 ITD 324 (Bang) 6 ACC Ltd v CC [2001] 128 ELT 21 (SC) 7 IMP Power Ltd v ITO [2006] 9 SOT 165 (Bom) 4. The Ld. AO examined the legal aspect in detail and ultimately held that, the payment received by the assessee for sale of software is nothing but “royalty” not only under the Income Tax Act but also within the meaning of India-Netherland DTAA and accordingly, assessed receipts @ 15% being tax rate applicable to the ‘royalty income’ as per…

7 SOT 465 (Bom) 5 Sonata Information Technology Ltd. v. ADIT (9 SOT 165) — Cited in 4 Judgments | BharatTax