What is 92 ITD 366 (Bang.) (v) Wipro Ltd. v. Income Tax Officer authority for?

Payments for subscription to business information reports or databases do not constitute royalty for the use of or right to use a copyright, especially when the material is copyrighted but the copyright itself is not used. Therefore, withholding tax under Section 195 is not exigible on such payments.

How many judgments cite 92 ITD 366 (Bang.) (v) Wipro Ltd. v. Income Tax Officer?

32 judgments on BharatTax cite 92 ITD 366 (Bang.) (v) Wipro Ltd. v. Income Tax Officer (272 ITR 99), spanning 2017 to 2025.

Which sections of the Income Tax Act does 92 ITD 366 (Bang.) (v) Wipro Ltd. v. Income Tax Officer come up under?

It is most often cited in judgments turning on Section 142(1), Section 143(2), Section 144C(5), Section 234A, Section 234B, Section 9(1)(vi).

92 ITD 366 (Bang.) (v) Wipro Ltd. v. Income Tax Officer (272 ITR 99)

IQVIA AG,SWITZERLAND vs. THE DEPUTY COMMISSIONER OF INCOME TAX (INTERNALTIONAL TAXATION) - 2(2)(2), MUMBAI

In the result, the appeal filed by the assessee is allowed in above terms

ITA 4549/MUM/2023[2021-22]Status: DisposedITAT Mumbai02 Dec 2025AY 2021-22

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhan

Section 142(1)Section 143(2)Section 144C(5)Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER 1. ITA NO. 3359/MUM/2023 (AY:2020-21) 2. ITA NO. 4549/MUM/2023 (AY:2021-22) IQVIA AG The Deputy Commissioner Erlenstrasse 4, 6343 Rotkreuz Vs. of Income Tax Switzerland, C/o-IQVIA Consulting (International Taxationa)- and Information Services India Pvt. 2, Ltd. Unit No. 902, 9th Floor, 601, 6th floor, Cumballa Hill Supreme Business Park, MTNL TE Building, Pedder Hiranandani Gardens, Powai, Road, Dr. Gopalrao Deshmukh Mumbai-400 076. Marg, Cumballa Hill, Mumbai- PAN…

IQVIA AG,SWITZERLAND vs. THE INCOME TAX OFFICER (INTERNATIONAL TAXATION) - 2(2)(1), MUMBAI

In the result, the appeal filed by the assessee is allowed in above terms

ITA 3359/MUM/2023[2020-21]Status: DisposedITAT Mumbai02 Dec 2025AY 2020-21

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhan

Section 142(1)Section 143(2)Section 144C(5)Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER 1. ITA NO. 3359/MUM/2023 (AY:2020-21) 2. ITA NO. 4549/MUM/2023 (AY:2021-22) IQVIA AG The Deputy Commissioner Erlenstrasse 4, 6343 Rotkreuz Vs. of Income Tax Switzerland, C/o-IQVIA Consulting (International Taxationa)- and Information Services India Pvt. 2, Ltd. Unit No. 902, 9th Floor, 601, 6th floor, Cumballa Hill Supreme Business Park, MTNL TE Building, Pedder Hiranandani Gardens, Powai, Road, Dr. Gopalrao Deshmukh Mumbai-400 076. Marg, Cumballa Hill, Mumbai- PAN…

THE DY.CIT (INT.-TAXA.)-1, , AHMEDABAD vs. ZYDUS LIFSCIENCE LTD. (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.), AHMEDABAD

In the result, the appeal of the revenue is hereby dismissed

ITA 36/AHD/2021[2012-13]Status: DisposedITAT Ahmedabad17 May 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri Jigar Patel, A.RFor Respondent: Shri Sudhakar Verma, Sr. D.R

Section 9(1)(vi)Section 9(1)(vii)

…e is no element of any royalty and therefore, the question of deduction of withholding tax on such payments u/s. 195 of the I.T. Act does not arise. The appellant as relied on Factset Research Systems Inc., 317 ITR 169 (AAR) and Dun & Bradstreet Espana, S.A., 272 ITR 99 (AAR). The appellant has also drawn attention to on the Order of the Hon'ble ITAT Ahmedabad, in the appellant's own case for A.Y. 2010- 11, wherein, in respect of identical payments, the Hon'ble ITAT held that "the treaty provision unambiguously requires that only when the use is of the copyright that the taxability can be triggered in the source…

PLURALSIGHT LLC,UTAH vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 639/BANG/2023[2020-21]Status: DisposedITAT Bangalore02 Jan 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Shri Aliasgar Rampurwala, C.AFor Respondent: Shri Praveen Karanth, CIT(DR)

Section 143(3)Section 144(1)Section 144CSection 144C(13)Section 144C(5)Section 234ASection 234BSection 24Section 9(1)(vi)

…n re: (2021) 123 taxmann.com 143 (AAR) b) Dow Jones & Company Inc. vs. ACIT: (2022) 135 taxmann.com 270 (Del ITAT) c) DIT(IT) vs. Dun & Bradstreet Information Services India (P.) Ltd.: (2011) 338 ITR 95 (Bom HC) d) Dun & Bradstreet Espana S.A., In re : (2005) 272 ITR 99 (AAR) e) Mc Kinsey Knowledge Centre India Pvt Ltd v. ITO: ITA No. 407/Del/2013 (Del ITAT) f) DCIT (IT) vs. Welspun Corporation Ltd.: (2017) 183 TTJ 697 (Ahd ITAT) g) ITO (IT) vs. Cadila Healthcare Ltd.: (2017) 184 TTJ 178 (Ahd ITAT) h) Iqvia AG v. DCIT: ITA No. 1203/Mum. /2021 (Mumbai ITAT) 16. In view of the above, we hold that the subscription f…

M/S. PLURALSIGHT LLC,UNITED STATES OF AMERICA vs. DCIT ASMT, CIRCLE-2(1), BENGALURU

In the result, appeal filed by the assessee is allowed

ITA 37/BANG/2023[2016-17]Status: DisposedITAT Bangalore21 Aug 2023AY 2016-17

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2016-17 M/S. Pluralsight Llc, Dcit, 182N Union Avenue, Farmington, Asmt, Utah, Foreign, Vs. Circle – 2(1), United States. Bengaluru. Pan : Aahcp 5337 K Appellant Respondent Assessee By : Shri. Dhanesh Bafna, Ca Revenue By : Dr. Satyasai Rath, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 16.08.2023 Date Of Pronouncement : 21.08.2023

For Appellant: Shri. Dhanesh Bafna, CAFor Respondent: Dr. Satyasai Rath, CIT(DR), ITAT, Bengaluru

Section 143Section 143(2)Section 250Section 9(1)(vi)

…n re: (2021) 123 taxmann.com 143 (AAR) b) Dow Jones & Company Inc. vs. ACIT: (2022) 135 taxmann.com 270 (Del ITAT) c) DIT(IT) vs. Dun & Bradstreet Information Services India (P.) Ltd.: (2011) 338 ITR 95 (Bom HC) d) Dun & Bradstreet Espana S.A., In re : (2005) 272 ITR 99 (AAR) e) Mc Kinsey Knowledge Centre India Pvt Ltd v. ITO: ITA No. 407/Del/2013 (Del ITAT) f) DCIT (IT) vs. Welspun Corporation Ltd.: (2017) 183 TTJ 697 (Ahd ITAT) g) ITO (IT) vs. Cadila Healthcare Ltd.: (2017) 184 TTJ 178 (Ahd ITAT) h) Iqvia AG v. DCIT: ITA No. 1203/Mum. /2021 (Mumbai ITAT) 16. In view of the above, we hold that the subscription…

GOLDMAN SACHS & CO. ,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(3)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 1264/MUM/2021[2017-18]Status: DisposedITAT Mumbai08 May 2023AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash

Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.401/Mum./2018 ITA no.7490/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goldman Sachs & Co. LLC (erstwhile known as Goldman Sachs & Co.) M/s. SRBC & Associates LLP ……………. Appellant 14th Floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 PAN – AAGCG9387H v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(3)(2), Mumbai ITA no.6005/Mum./2019 ITA no.1264/Mum./2021 (Assessment Year : 2015–…

GOLDMAN SACHS & CO.,MUMBAI vs. DCIT- 2(3)(2), MUMBAI, MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 6005/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 May 2023AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash

Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.401/Mum./2018 ITA no.7490/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goldman Sachs & Co. LLC (erstwhile known as Goldman Sachs & Co.) M/s. SRBC & Associates LLP ……………. Appellant 14th Floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 PAN – AAGCG9387H v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(3)(2), Mumbai ITA no.6005/Mum./2019 ITA no.1264/Mum./2021 (Assessment Year : 2015–…

GOLDMAN SACHS & CO,MUMBAI vs. DCIT (IT)-2(3)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 7490/MUM/2018[2014-15]Status: DisposedITAT Mumbai08 May 2023AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash

Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.401/Mum./2018 ITA no.7490/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goldman Sachs & Co. LLC (erstwhile known as Goldman Sachs & Co.) M/s. SRBC & Associates LLP ……………. Appellant 14th Floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 PAN – AAGCG9387H v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(3)(2), Mumbai ITA no.6005/Mum./2019 ITA no.1264/Mum./2021 (Assessment Year : 2015–…

GOLDMAN SACHS & COMPANY,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 2(3)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 401/MUM/2018[2013-14]Status: DisposedITAT Mumbai08 May 2023AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash

Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.401/Mum./2018 ITA no.7490/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goldman Sachs & Co. LLC (erstwhile known as Goldman Sachs & Co.) M/s. SRBC & Associates LLP ……………. Appellant 14th Floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 PAN – AAGCG9387H v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(3)(2), Mumbai ITA no.6005/Mum./2019 ITA no.1264/Mum./2021 (Assessment Year : 2015–…

M/S IQVIA AG ,MUMBAI vs. THE DCIT 9INTL TAX) 2(2) (2) , MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 666/MUM/2022[2018-19]Status: DisposedITAT Mumbai27 Apr 2023AY 2018-19

Section 2Section 234BSection 260ASection 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER M/s. IQVIA AG (Previously Vs. Deputy Commissioner known as IMS AG) of Income Tax Erlenstrasse 4, 6343 (International Rotkreuz, Switzerland Taxation)-2 (2)(2) C/o: IQVIA Consulting and 16th Floor, Air India Information Services India Nariman Point Pvt. Ltd., Mumbai Unit No.902, 9th Floor Supreme Business Park Hiranandani Gardens Powai, Mumbai-400 076 PAN/GIR No.AACCI5872K (Appellant) .. (Respondent) Assessee by Shri Madhur Agarwal Revenue by Shri Soumendu Kumar Dash Date of H…

ELSEVIER LTD,GURGOAN vs. ACIT, CIRCLE-1(2)(2), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal is allowed

ITA 2351/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Apr 2023AY 2018-19

Bench: Shri Saktijit Dey & Dr. Brr Kumarassessment Year: 2018-19

Section 143(3)Section 144C(13)

…juncture, it is necessary to look into some of the decisions governing the issue as cited by the learned Sr. Counsel for the assessee. The first decision which we may refer to is the decision of Authority for Advance Ruling in Dun & Brad Street Espana, S.A., (272 ITR 99), wherein the assessee concerned is maintaining a database of Business Information Reports (BIRs). BIR is a standardized product of Dun & Brad Street Espana, S.A., providing the following information in respect of a company:– i) Factual information on the existence, operations, financial condition, management experience, line of business, faciliti…

ELSEVIER INC,NEW YORK vs. ACIT, CIRCLE INT. TAXATION 1(2)(2), DELHI

In the result, the appeal is allowed

ITA 2350/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Apr 2023AY 2018-19

Bench: Shri Saktijit Dey & Dr. Brr Kumarassessment Year: 2018-19

Section 143(3)Section 144C(13)

…juncture, it is necessary to look into some of the decisions governing the issue as cited by the learned Sr. Counsel for the assessee. The first decision which we may refer to is the decision of Authority for Advance Ruling in Dun & Brad Street Espana, S.A., (272 ITR 99), wherein the assessee concerned is maintaining a database of Business Information Reports (BIRs). BIR is a standardized product of Dun & Brad Street Espana, S.A., providing the following information in respect of a company:– i) Factual information on the existence, operations, financial condition, management experience, line of business, faciliti…

IQVIA AG (FOREIGN COMPANY),MUMBAI vs. THE DCIT (INTL TAX) -2(2) -2, MUMBAI

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

ITA 667/MUM/2022[2019-20]Status: DisposedITAT Mumbai20 Mar 2023AY 2019-20

Bench: Shri Vikas Awasthy & Shri Amarjit Singhm/S Iqvia Ag (Foreign Vs. Deputy Commissioner Of Company) Income Tax (International (Previously Known As ‘Ims Ag’) Taxation) -2(2)(2) Erlenstrasse 4, 16Th Floor, Air India, 6343 Rotkreuz, Nariman Point, Switzerland C/O Iqvia Mumbai - 400020 Consulting & Information Services India Private Limited Unit No. 902, 9 Th Floor, Supreme Business Park, Hiranandani Gardens, Powai, Mumbai- 400076 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacci5872K Appellant .. Respondent Appellant By : Shri Madhur Agarwal Respondent By : Shri Lovish Kumar Date Of Hearing 17.01.2023 Date Of Pronouncement 20.03.2023 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Has Been Directed Against The Assessment Order Dated 15.02.2022 Passed U/S 143(3) R.W.S 144C(13) Of The Act By The Assessing Officer For Assessment Year 2019-20. In This Appeal The Assessee Has Raised The Following Ground Before Us: “Ground No. 1- Non-Taxable Business Income Of Rs. 53,75,62,440/- In The Nature Of Subscription Fees For Standard Online Market Research

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Lovish Kumar

Section 143(3)Section 214Section 234Section 234BSection 234DSection 9(1)Section 9(1)(vi)

…P a g e | 1 M/s Iqvia AG Vs. DCIT (IT)2(2)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/s Iqvia AG (foreign Vs. Deputy Commissioner of company) Income Tax (International (Previously known as ‘IMS AG’) Taxation) -2(2)(2) Erlenstrasse 4, 16th Floor, Air India, 6343 Rotkreuz, Nariman Point, Switzerland C/o IQVIA Mumbai - 400020 Consulting and Information Services India Private Limited Unit No. 902, 9 th Floor, Supreme Business Park, Hiranandani Gardens, Powai, Mumbai- 400076 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAC…

M/S IQVIA AG (PREVIOUSLY KNOWN AS IMS AG,SWITZERLAND vs. THE DCIT (INTL TAX) 2(2) 2, MUMBAI

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 665/MUM/2022[2017-18]Status: DisposedITAT Mumbai10 Oct 2022AY 2017-18

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Iqvia Ag Dcit (It) – 2(2)(2) V. (Previously Known As Ims Ag) 16Th Floor, Air India Building C/O. Iqvia Consulting & Nariman Point Information Services India Pvt. Ltd., Mumbai – 400 021 Unit No. 902, 9Th Floor Supreme Business Park Hiranandani Gardens, Powai Mumbai - 400076 Pan: Aacci5872K Appellant Respondent Assessee By : Shri Madhur Agarwal Revenue By : Ms. Bharati Singh

For Appellant: Shri Madhur AgarwalFor Respondent: Ms. Bharati Singh

Section 144C(5)Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. IQVIA AG DCIT (IT) – 2(2)(2) v. (previously Known as IMS AG) 16th Floor, Air India Building C/o. IQVIA Consulting and Nariman Point Information Services India Pvt. Ltd., Mumbai – 400 021 Unit No. 902, 9th Floor Supreme Business Park Hiranandani Gardens, Powai Mumbai - 400076 PAN: AACCI5872K Appellant Respondent Assessee by : Shri Madhur Agarwal Revenue by : Ms. Bharati Singh Date of Hearing : 27.07.2022 Date of pronouncement : 10.10.2022 ORDER PER S. R…

MERGERMARKET LIMITED,MUMBAI vs. ACIT(IT)-3(2)(1), MUMBAI

In the result, the appeal is allowed in the terms indicate above

ITA 6602/MUM/2018[2015-16]Status: DisposedITAT Mumbai30 Aug 2022AY 2015-16

Section 143(3)Section 195Section 201

…ITA No.6602/Mum/2018 Assessment Year: 2015-16 Page 1 of 5 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘I’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President)] and Sandeep S Karhail (Judicial Member)] Assessment Year: 2015-16 Mergermarket Limited., …………………….. Appellant 10 Queen Street Palace, London EC4R 1 BE, United Kingdom [PAN: AAHCM8084E] Vs. Assistant Commissioner of Income Tax (IT)-3(2)(1) Mumbai ………………….Respondent Appearances: Madhur Agarwal for the appellant Milind Chavan for the respondent Date of concluding the hearing : June 01, 2022 Date of pronouncement the order : August 30, 2022 O R D E R Per Pramod…

M/S. EDUNXT GLOBAL SDN. BHD.,MALAYSIA vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE- 1(1), BANGALORE

In the result the appeal of the assessee is partly allowed for statistical purposes

ITA 2529/BANG/2019[2016-17]Status: DisposedITAT Bangalore30 Aug 2022AY 2016-17

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Smt. Vandana Sagar, CIT-DR

Section 143(3)Section 144Section 9(1)(vi)

…for providing publicly available information cannot be treated as royalty. He placed reliance on the following decisions:  DIT(IT) v Dun & Bradstreet Information Services India (P.) Ltd [2012] 338 ITR 95 (Bombay)  Dun & Bradstreet Espana. S.A., In re [ 005] 272 ITR 99 (AAR) Page 10 of 14 IT(IT)A No. 2529/Bang/2019  Elsevier Information Systems GmbH v DCIT(IT) [2019] 106 taxmann.com 401 (Mumbai - Trib.)  American Chemical Society v DCIT(IT) [2019] 106 taxmann.com 253 (Mumbai - Trib.)  ITO(IT) v Cadila Healthcare Ltd [2017] 77 taxmann.com 309 (Ahmedabad - Trib.)  The Regents of the University of California U…

FACTIVA LIMITED,MUMBAI vs. DCIT (IT) - 2(3)(1), MUMBAI

ITA 6455/MUM/2018[2015-16]Status: DisposedITAT Mumbai31 May 2022AY 2015-16

Bench: Shri M. Balaganesh & Shri Kuldip Singhassessment Year: 2015-16

For Appellant: Shri Dhanesh Bafna, A.RFor Respondent: Shri Rajneesh Yadav, D.R

Section 13(3)(a)Section 271(1)(c)Section 9(1)(vi)

…he Tribunal in assessee’s group company case namely Dow Jones & Company Inc. vs. ACIT (2022) 135 taxamann.com 270 (Del ITAT), also relied upon the decision rendered by Authority for Advance Rulings in case of Dun and Bradstreet Espana S.A., IN RE (AAR) (2005) 272 ITR 99 (AAR) and confirmed by Hon’ble Bombay High Court cited as (2011) 338 ITR 95 (Bom HC) and the decision rendered by the co-ordinate 6 M/s. Factiva Ltd. Bench of the Tribunal in case of American Chemical Society vs. DCIT (IT) (2019) 106 taxmann.com 253 (Mum ITAT). 9. However, on the other hand, the Ld. D.R. for the Revenue in order to repel the arg…

M/S. IQVIA AG (PREVIOUSLY KNOWN AS 'IMS AG',MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

In the result, appeal by the assessee is allowed for statistical purpose

ITA 1203/MUM/2021[2016-17]Status: DisposedITAT Mumbai11 May 2022AY 2016-17

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Milind Chavan, Sr. DR

Section 143(3)Section 144C(13)Section 234BSection 9Section 9(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1203/Mum./2021 (Assessment Year : 2016–17) IQVIA AG (Previously known as IMS AG) 4, Dorfplatz, 6330, Cham Switzerland C/o IQVIA Consulting And Information Services India Pvt. Ltd., Unit no.902 ……………. Appellant 9th Floor, Supreme Business Park Hiranandani Garden, Powai, Mumbai 400 076 PAN – AACCI5872K v/s Dy. Commissioner of Income Tax (International Taxation) ……………. Respondent Circle–2(2)(2), Mumbai Assessee by : Shri Madhur Agarwal Revenue by : Shri Milind Ch…

EDUNXT GLOBAL SDN BHD,MALAYSIA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1), INTERNATIONAL TAXATION, BENGALURU

In the result the appeal of the assessee is partly allowed for statistical purposes

ITA 2496/BANG/2017[2014-15]Status: DisposedITAT Bangalore30 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A No. 2496/Bang/2017 Assessment Year : 2014-15 M/S. Edunxt Global Sdn Bhd, The Deputy Unit A(Ii) Level 5. Commissioner Of Income Menara Shell, Tax, 211 Jalan Tun Circle 1(1), Sambathan, International Taxation, Kuala Lumpur, Vs. Bangalore. My – 50470, Malaysia. Appellant Respondent Assessee By : Shri Padamchand Khincha, Ca : Shri K.V. Aravind, Advocate & Revenue By Standing Counsel For Revenue Date Of Hearing : 23-03-2022 Date Of Pronouncement : 30-03-2022 Order Per Beena Pillaipresent Appeal By Non Resident Assessee Arises Out Of Final Assessment Order Dated 26.09.2017 Passed By The Ld.Dcit(It), Circle -1(1), Bangalore For Assessment Year 2014-15 On Following Grounds Of Appeal: “General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon'Ble Drp To The Extent Prejudicial To The Appellant Is Had In Law & Liable To Be Quashed.

For Appellant: Shri Padamchand Khincha, CA

Section 143(3)Section 144Section 9(1)(vi)

…for providing publicly available information cannot be treated as royalty. He placed reliance on the following decisions:  DIT(IT) v Dun & Bradstreet Information Services India (P.) Ltd [2012] 338 ITR 95 (Bombay)  Dun & Bradstreet Espana. S.A., In re [ 005] 272 ITR 99 (AAR)  Elsevier Information Systems GmbH v DCIT(IT) [2019] 106 taxmann.com 401 (Mumbai - Trib.)  American Chemical Society v DCIT(IT) [2019] 106 taxmann.com 253 (Mumbai - Trib.)  ITO(IT) v Cadila Healthcare Ltd [2017] 77 taxmann.com 309 (Ahmedabad - Trib.)  The Regents of the University of California UCLA Anderson School of Management Executiv…

IMS AG vs. DCIT (INTL. TAX) RANGE 2(2)(1), MUMBAI

In the result, the appeal filed by the Assessee is allowed

ITA 6445/MUM/2016[2013-14]Status: DisposedITAT Mumbai13 Jul 2020AY 2013-14

Section 143(3)Section 195Section 201Section 9

…ITA No. 6445/Mum/2016 Assessment Year 2013-14 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI „I‟ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Amarjit Singh, JM] Assessment year: 2013-14 IMS AG (Now known as Iqvia AG) ………………… Appellant Dorfplatz 4, Postfach, CH 6330 Cham, Switzerland C/o BSR & Associates LLP 1st Floor, Lodha Excelus Appollo Mills Compound, Mahalaxmi, Mumbai 400011 [PAN: AACCI5872K] Vs Dy Commissioner of Income Tax …………………Respondent International Taxation Circle 2(2)(1), Mumbai Appearances by P J Pardiwala along-with Madhur Agarwal for the appellant Avanessh Tiwari for the re…

92 ITD 366 (Bang.) (v) Wipro Ltd. v. Income Tax Officer

What is 92 ITD 366 (Bang.) (v) Wipro Ltd. v. Income Tax Officer authority for?

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Sections most often in play

Issues it is cited on

Judgments citing 92 ITD 366 (Bang.) (v) Wipro Ltd. v. Income Tax Officer

IQVIA AG,SWITZERLAND vs. THE DEPUTY COMMISSIONER OF INCOME TAX (INTERNALTIONAL TAXATION) - 2(2)(2), MUMBAI

IQVIA AG,SWITZERLAND vs. THE INCOME TAX OFFICER (INTERNATIONAL TAXATION) - 2(2)(1), MUMBAI

THE DY.CIT (INT.-TAXA.)-1, , AHMEDABAD vs. ZYDUS LIFSCIENCE LTD. (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.), AHMEDABAD

PLURALSIGHT LLC,UTAH vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), BANGALORE

M/S. PLURALSIGHT LLC,UNITED STATES OF AMERICA vs. DCIT ASMT, CIRCLE-2(1), BENGALURU

GOLDMAN SACHS & CO. ,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(3)(2), MUMBAI

GOLDMAN SACHS & CO.,MUMBAI vs. DCIT- 2(3)(2), MUMBAI, MUMBAI

GOLDMAN SACHS & CO,MUMBAI vs. DCIT (IT)-2(3)(2), MUMBAI

GOLDMAN SACHS & COMPANY,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 2(3)(2), MUMBAI

M/S IQVIA AG ,MUMBAI vs. THE DCIT 9INTL TAX) 2(2) (2) , MUMBAI

ELSEVIER LTD,GURGOAN vs. ACIT, CIRCLE-1(2)(2), INTERNATIONAL TAXATION, NEW DELHI

ELSEVIER INC,NEW YORK vs. ACIT, CIRCLE INT. TAXATION 1(2)(2), DELHI

IQVIA AG (FOREIGN COMPANY),MUMBAI vs. THE DCIT (INTL TAX) -2(2) -2, MUMBAI

M/S IQVIA AG (PREVIOUSLY KNOWN AS IMS AG,SWITZERLAND vs. THE DCIT (INTL TAX) 2(2) 2, MUMBAI

MERGERMARKET LIMITED,MUMBAI vs. ACIT(IT)-3(2)(1), MUMBAI

M/S. EDUNXT GLOBAL SDN. BHD.,MALAYSIA vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE- 1(1), BANGALORE

FACTIVA LIMITED,MUMBAI vs. DCIT (IT) - 2(3)(1), MUMBAI

M/S. IQVIA AG (PREVIOUSLY KNOWN AS 'IMS AG',MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

EDUNXT GLOBAL SDN BHD,MALAYSIA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1), INTERNATIONAL TAXATION, BENGALURU

IMS AG vs. DCIT (INTL. TAX) RANGE 2(2)(1), MUMBAI