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

272 ITR 99Reported decision2005#3669 most cited

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

The 'make available' clause in a copyright licence agreement may not result in royalty income being deemed to accrue or arise in India if the copyright is used outside India. This is subject to the applicability of Double Taxation Avoidance Agreements (DTAAs).

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Wipro Ltd v. ITO · 92 ITD 366 · section 9(1)(vi) · make available clause · royalty income · copyrighted article · DTAA · international taxation · fees for included services · section 115A · section 195 · withholding tax

Sections most often in play

Section 142(1)Section 143(2)Section 144C(5)Section 234ASection 234BSection 9(1)(vi)Section 9(1)(vii)Section 90(2)

Issues it is cited on

section 9(l)(vi)section 9(l)copyrighted articlesection 9(1)(vi)make available clausefees for included servicessection 115atax treatysection 195withholding taxsection 144c(5)section 9(1)(vii)

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

Ims Ag, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation) 2(1)(2), Mumbai

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

ITA 7291/MUM/2017[2014-15]Status: DisposedITAT Mumbai13 Jul 2020AY 2014-15
Section 143(3)Section 195Section 201Section 9

…ITA No. 6846/Mum/2019 Assessment year: 2011-12 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: 2014-15 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…

DCIT 4(3)(1), Mumbai vs. Tapi Energy Projects Ltd., Mumbai

In the result, appeals filed by the assessee for all assessment years are allowed

ITA 7267/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Jun 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri G. Manjunatha, Assessment Year: 2013-14

Section 143(3)Section 144C(13)Section 234BSection 234CSection 271Section 9Section 9(1)(vi)

…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:– Factual information on the existence, operations, financial condition, management experience, line of business, facilities…

Elsevier Information Systems Gmbh, Mumbai vs. DCIT (It) 2(2)(1), Mumbai

In the result, appeals filed by the assessee for all assessment years are allowed

ITA 6573/MUM/2016[2013-14]Status: DisposedITAT Mumbai28 Jun 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri G. Manjunatha, Assessment Year: 2013-14

Section 143(3)Section 144C(13)Section 234BSection 234CSection 271Section 9Section 9(1)(vi)

…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:– Factual information on the existence, operations, financial condition, management experience, line of business, facilities…

ACIT, New Delhi vs. M/S. Kapoor Industries, New Delhi

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4050/DEL/2015[2012-13]Status: DisposedITAT Delhi28 May 2019AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR
Section 143(3)Section 195Section 40Section 9

…submitted that if the payee was not liable to be taxed in India, the Indian payer was not obliged to withhold tax at source u/s. 195. AR placed reliance in this regard on various judicial pronouncements including [Dun and Bradstreet Espana S.A. in re, (2005) 272 ITR 99 (AAR)], [Timken India Ltd. In re, (2005) 273 ITR 67 (AAR)], [Invensys Systems Inc, In re, (2009) 317 ITR 438 (AAR)], [Infosys Technologies Ltd., In re (2013) 350 ITR 178 (AAR)], [Laird Technologies India Pvt. Ltd, In re (2010) 323 ITR 598 (AAR)]. 4.2 It has also been submitted that commission agents to whom commission has been paid did not have an…

ACIT, New Delhi vs. M/S. Kapoor Industries, New Delhi

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4049/DEL/2015[2011-12]Status: DisposedITAT Delhi28 May 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR
Section 143(3)Section 195Section 40Section 9

…submitted that if the payee was not liable to be taxed in India, the Indian payer was not obliged to withhold tax at source u/s. 195. AR placed reliance in this regard on various judicial pronouncements including [Dun and Bradstreet Espana S.A. in re, (2005) 272 ITR 99 (AAR)], [Timken India Ltd. In re, (2005) 273 ITR 67 (AAR)], [Invensys Systems Inc, In re, (2009) 317 ITR 438 (AAR)], [Infosys Technologies Ltd., In re (2013) 350 ITR 178 (AAR)], [Laird Technologies India Pvt. Ltd, In re (2010) 323 ITR 598 (AAR)]. 4.2 It has also been submitted that commission agents to whom commission has been paid did not have an…

American Chemical Society, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation)-1(1)(1), Mumbai

In the result, the appeal of the assessee is allowed, as above

ITA 6811/MUM/2017[2014-15]Status: DisposedITAT Mumbai30 Apr 2019AY 2014-15

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2014-15

For Appellant: Shri Ajay VohraFor Respondent: Shri Samuel Darse &
Section 143(3)Section 144C(13)Section 144C(5)Section 234ASection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI RAVISH SOOD, JUDICIAL MEMBER : A.Y : 2014-15 American Chemical Society, Vs. DCIT (IT)-1(1)(1), C/o. Deloitte Haskins and Sells LLP, Mumbai. (Respondent) 7th floor, Building 10, Tower B, DLF, Cyber City Complex, DLF City Phase-II, Gurgaon – 122 002. PAN : AALCA4959L (Appellant) Appellant by : Shri Ajay Vohra Respondent by : Shri Samuel Darse & Shri Kiran Unavekar Date of Hearing : 01/02/2019 Date of Pronouncement : 30/04/2019 O R D E R PER G.S. PANNU, VICE PRESIDENT : The captioned appeal by the as…

Elsevier Information Systems Gmbh, Mumbai vs. DCIT (It) 2(2)(1), Mumbai

In the result, appeal is allowed

ITA 1683/MUM/2015[2011-12]Status: DisposedITAT Mumbai15 Apr 2019AY 2011-12

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri J.D. Mistry a/wFor Respondent: Shri V. Sreekar
Section 143(3)Section 144C(13)Section 9(1)(vi)Section 9(1)(vii)

…Ltd. v/s ITO, ITA no.407/Del./2013; vi) Kitara Capital Pvt. Ltd. v/s ITO, ITA no.130/Mum./2014; vii) DCIT v/s Welspun Corporation Ltd., [2017] 77 taxmann.com 165 (Ahd.); and viii) Authority For Advance Rulings v/s Dun & Bradshtreet Expana, A.A. In re; [20056] 272 ITR 99. 8. Without prejudice to the aforesaid contentions, learned Sr. Counsel submitted, the subscription fees received by the assessee cannot be treated as fees for technical services also as it is not coming within the ambit of fees for technical services as defined under the Act as well as under the India–Germany Tax Treaty. He submitted, the definit…

Sunidhi Securities & Finance Ltd, Mumbai vs. Addl CIT 4(2), Mumbai

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

ITA 737/MUM/2016[2012-13]Status: DisposedITAT Mumbai30 Jul 2018AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 737/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2012-13)

For Appellant: Shri Hiro Rai, ARFor Respondent: Shri DG Pansari, DR
Section 10(34)Section 143(3)Section 14ASection 8D

…within the ambit of the phrase "use or right to the copyright". In this case, the underlying copyright behind the database could not be said to have been conveyed to the licensee who made use of the copyrighted product. DIM and Nradstreet Espana. S.A. (2005) 272 ITR 99 (AAR) relied on. (iii) That the DTAA in article 12(3) spoke of payment received for "information concerning industrial, commercial or scientific experience". The applicant did not share the experiences, the techniques or methodology employed in evolving the database with the subscribers. (iv) That, therefore, the income by way of subscription fe…

ACIT, New Delhi vs. M/S. Geo Connect Ltd., New Delhi

In the result, appeals filed by the assessee in ITA Nos

ITA 5851/DEL/2011[2002-03]Status: DisposedITAT Delhi17 Jan 2017AY 2002-03

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…etworks Ltd. (ITA No. 1827 and 1828/Mad./1998) (iii) Wipro Ltd Vs. Income Tax Officer, 80 TTJ 191( Bang.) (iv) Lucent Technology (Hindustan) Ltd. Vs. iTunes 92 ITD 366 (Bang.) (v) Wipro Ltd Vs. Income Tax Officer, 92 TTJ 796(Banglore) (vi) Dun and Bradstreet, 272 ITR 99(AAR) (vii) DCIT Vs. Panamsat International System Inc., 103 TTJ 861(Del.) ITA Nos.2088/Del/2008 & 5851/Del/2011 AYs: 2002-03 & 2003-04 9.9 The learned Commissioner of Income-tax (Appeals) after considering the submissions made a gist of agreements with both the parties, which is reproduced as under: “ 2.3.1 I have considered the submissions of the…

M/S Geo Connect Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals filed by the assessee in ITA Nos

ITA 127/DEL/2011[2003-04]Status: DisposedITAT Delhi17 Jan 2017AY 2003-04

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…etworks Ltd. (ITA No. 1827 and 1828/Mad./1998) (iii) Wipro Ltd Vs. Income Tax Officer, 80 TTJ 191( Bang.) (iv) Lucent Technology (Hindustan) Ltd. Vs. iTunes 92 ITD 366 (Bang.) (v) Wipro Ltd Vs. Income Tax Officer, 92 TTJ 796(Banglore) (vi) Dun and Bradstreet, 272 ITR 99(AAR) (vii) DCIT Vs. Panamsat International System Inc., 103 TTJ 861(Del.) ITA Nos.2088/Del/2008 & 5851/Del/2011 AYs: 2002-03 & 2003-04 9.9 The learned Commissioner of Income-tax (Appeals) after considering the submissions made a gist of agreements with both the parties, which is reproduced as under: “ 2.3.1 I have considered the submissions of the…

DCIT Circle-12 (1) vs. Geo Connect Ltd

In the result, appeals filed by the assessee in ITA Nos

ITA 2088/DEL/2008[2002-2003]Status: DisposedITAT Delhi17 Jan 2017AY 2002-2003

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…etworks Ltd. (ITA No. 1827 and 1828/Mad./1998) (iii) Wipro Ltd Vs. Income Tax Officer, 80 TTJ 191( Bang.) (iv) Lucent Technology (Hindustan) Ltd. Vs. iTunes 92 ITD 366 (Bang.) (v) Wipro Ltd Vs. Income Tax Officer, 92 TTJ 796(Banglore) (vi) Dun and Bradstreet, 272 ITR 99(AAR) (vii) DCIT Vs. Panamsat International System Inc., 103 TTJ 861(Del.) ITA Nos.2088/Del/2008 & 5851/Del/2011 AYs: 2002-03 & 2003-04 9.9 The learned Commissioner of Income-tax (Appeals) after considering the submissions made a gist of agreements with both the parties, which is reproduced as under: “ 2.3.1 I have considered the submissions of the…

Geo Convest Ltd vs. DCIT Circle-12 (1)

In the result, appeals filed by the assessee in ITA Nos

ITA 1927/DEL/2008[2002-2003]Status: DisposedITAT Delhi17 Jan 2017AY 2002-2003

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…etworks Ltd. (ITA No. 1827 and 1828/Mad./1998) (iii) Wipro Ltd Vs. Income Tax Officer, 80 TTJ 191( Bang.) (iv) Lucent Technology (Hindustan) Ltd. Vs. iTunes 92 ITD 366 (Bang.) (v) Wipro Ltd Vs. Income Tax Officer, 92 TTJ 796(Banglore) (vi) Dun and Bradstreet, 272 ITR 99(AAR) (vii) DCIT Vs. Panamsat International System Inc., 103 TTJ 861(Del.) ITA Nos.2088/Del/2008 & 5851/Del/2011 AYs: 2002-03 & 2003-04 9.9 The learned Commissioner of Income-tax (Appeals) after considering the submissions made a gist of agreements with both the parties, which is reproduced as under: “ 2.3.1 I have considered the submissions of the…