97 Technip Singapore Pte Ltd. V. ADIT 385 ITR 408 (Delhi) Aspect Software Inc. v. ADIT

33 SOT 220Income Tax Appellate Tribunal2009#20523 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2022 to 2023.

Judgments citing 97 Technip Singapore Pte Ltd. V. ADIT 385 ITR 408 (Delhi) Aspect Software Inc. v. ADIT

Infobip Limited, United Kingdom vs. Assistant Commissioner of Income Tax Circle Int. Tax. 2(1)(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 820/DEL/2022[2017-18]Status: DisposedITAT Delhi26 May 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Ms. Bhavya Bansal, CAFor Respondent: Shri Vizay Vasanta, CIT- DR

Section 143(3)Section 270ASection 92C

…ial Power India Ltd. ITA No. 1599(Del) 2011 v) Aircom International Ltd. (AAR No. 883 of 2012] vi) Intertek Testing Services India (P.) Ltd. In re [2008] 175 Taxman 375/307 ITR 418(AAR) vii) Dy. DIT (International Taxation) v. Scientific Atlanta Inc. [2009] 33 SOT 220 (Mum.) 8. The Ld. DR relied on the order of the Ld. AO/DRP and submitted that undoubtedly there is a component of technical consultancy involved in the provision of services by the assessee to BTPL. Drawing our attention to e- mail correspondence placed on page 115 and 118 of the Paper Book he submitted that the client of BTPL is actively involve…

Tibco Software Bv, Pune vs. Assistant Commissioner of Income-Tax, (It), Circle-2, Pune

In the result, the appeal filed by the assessee in ITA

ITA 1348/PUN/2019[2011-12]Status: DisposedITAT Pune17 May 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravisl.

For Appellant: Shri Somil AgarwalFor Respondent: Shri Deepak Garg

Section 144C(13)Section 234BSection 274

…g reliance on the following decisions : Datamine International Ltd. Vs. ADIT (2016) 68 taxmann.com 97 Technip Singapore Pte Ltd. V. ADIT 385 ITR 408 (Delhi) Aspect Software Inc. Vs. ADIT (2015) 61 taxmann.com 36 (Delhi) DDIT Vs. Scientific Atlanta Inv. (2009) 33 SOT 220 (Mumbai) Renaissance Services BV Vs. DDIT 94 taxmann.com 465 (Mumbai) 16. In order to decide the issue on hand, it is appropriate to extract Article 12 of the India and Netherland treaty which reads as under : “ARTICLE 12 - Royalties and Fees for Technical Services – 1. Royalties and fees for technical services arising in a Contracting State and p…

Tibco Software Bv, Pune vs. Assistant Commissioner of Income-Tax, (International Taxation), Circle -2, Pune

In the result, the appeal filed by the assessee in ITA

ITA 1554/PUN/2018[2015-16]Status: DisposedITAT Pune17 May 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravisl.

For Appellant: Shri Somil AgarwalFor Respondent: Shri Deepak Garg

Section 144C(13)Section 234BSection 274

Tibco Software B.V., Pune vs. Deputy Commissioner of Income Tax, (It), Circle - 2, Pune

Appeal is allowed for statistical purposes

ITA 2979/PUN/2017[2014-15]Status: DisposedITAT Pune29 Mar 2022AY 2014-15

Bench: Shri R.S.Syal & Sonjoy Sarma,Jm Assessment Year : 2014-15 Tibco Software B.V. ...... Appellant C/O Tibco Software India P.Ltd. 3 Floor, Binnarius,Deepak Complex, National Games Road, Shastri Nagar, Yerwada, Pune – 411 006. Pan : Aaect3252G V/S. Dcit(It),Circle-2, Pune ……Respondent

For Appellant: Shri Somil AgarwalFor Respondent: Shri Rajiv Kumar

Section 144C(13)Section 274

…ng reliance on the following decision: Datamine International Ltd. Vs. ADIT (2016) 68 taxmann.com 97 Technip Singapore Pte Ltd. V. ADIT 385 ITR 408 (Delhi) Aspect Software Inc. Vs. ADIT (2015) 61 taxmann.com 36 (Delhi) DDIT Vs. Scientific Atlanta Inv. (2009) 33 SOT 220 (Mumbai) Renaissance Services BV Vs. DDIT 94 taxmann.com 465 (Mumbai) 15. Further, he submitted that the Co-ordinate Bench of this Tribunal in assessee’s own case in immediately preceding assessment year 2013-14 had decided this issue in favour of the appellant in ITA No. 967/PUN/2017 for A.Y. 2013-14, wherein Tribunal held that : 14. In order to…