Allianz SE v. ADIT

51 SOT 399Income Tax Appellate Tribunal2012#7944 most cited

What is Allianz SE v. ADIT authority for?

The Tribunal's decision in Allianz SE v. ADIT (2012) 51 SOT 399 (Pune) was considered and, in some instances, relied upon in subsequent cases regarding the classification of payments as 'business profits' rather than 'royalty'. However, it was also noted that this decision was not always followed, with other courts distinguishing it or holding payments as royalty.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2019.

Also referred to as

Allianz SE v. ADIT · 51 SOT 399 · ITAT Pune · royalty · business profits · DTAA · taxability of software · taxability of payments

Judgments citing Allianz SE v. ADIT

Sandvik Asia Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 10, Pune

In the result, both the appeals of assessee are allowed

ITA 3080/PUN/2017[2013-14]Status: DisposedITAT Pune03 May 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.172 & 3080/Pun/2017 यििाारण वषा / Assessment Years : 2012-13 & 2013-14

For Appellant: Shri Nikhil PathakFor Respondent: Shri S.B. Prasad, CIT
Section 143(3)Section 40Section 92C(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.172 & 3080/PUN/2017 यििाारण वषा / Assessment Years : 2012-13 & 2013-14 M/s. Sandvik Asia Pvt. Ltd., Mumbai-Pune Road, Dapodi, अऩीऱाथी/Appellant Pune – 411012 …. PAN: AACCS6638K Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-10, Pune Assessee by : Shri Nikhil Pathak Revenue by : Shri S.B. Prasad, CIT घोषणा की तारीख / सुनवाई क…

M/S. Sandvik Asia Private Limited, Pune vs. Assistant Commissioner of Income Tax, Circle -10, Pune

In the result, both the appeals of assessee are allowed

ITA 172/PUN/2017[2012-13]Status: DisposedITAT Pune03 May 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.172 & 3080/Pun/2017 यििाारण वषा / Assessment Years : 2012-13 & 2013-14

For Appellant: Shri Nikhil PathakFor Respondent: Shri S.B. Prasad, CIT
Section 143(3)Section 40Section 92C(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.172 & 3080/PUN/2017 यििाारण वषा / Assessment Years : 2012-13 & 2013-14 M/s. Sandvik Asia Pvt. Ltd., Mumbai-Pune Road, Dapodi, अऩीऱाथी/Appellant Pune – 411012 …. PAN: AACCS6638K Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-10, Pune Assessee by : Shri Nikhil Pathak Revenue by : Shri S.B. Prasad, CIT घोषणा की तारीख / सुनवाई क…

Opus Software Solutions Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax, Pune

In the result, the appeal of assessee is allowed

ITA 1232/PUN/2015[2010-11]Status: DisposedITAT Pune03 May 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1232/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 Opus Software Solutions Pvt. Ltd., 1St Floor, Building No.4, Commerzone, Samrat Ashok Path, Yerawade, अऩीऱाथी/Appellant Pune – 411006 …. Pan: Aaaco2203N Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle-3, Pune

For Appellant: Shri Nikhil PathakFor Respondent: Ms. Shabana Parveen
Section 143(3)Section 40

…le as royalty under DTAA. The CIT(A) further relied on the decision of Mumbai Bench of Tribunal in DDIT Vs. Reliance Infocom [(TS-433-ITAT-2013(Mum)]. Reliance of assessee on the decision of Pune Bench of Tribunal in the case of Allianz SE Vs ADIT reported in 51 SOT 399 (Pune – Trib.) was not appreciated and the issue was decided against the assessee. 6. The assessee is in appeal against the order of CIT(A). 7. The learned Authorized Representative for the assessee pointed out that the issue stands covered by the ratio laid down by Pune Bench of Tribunal in John Deere India Pvt. Ltd. Vs. DDIT (IT) (2019) 70 ITR…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 908/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…. ACIT, Tribunal has held that there was a mistake apparent from record in the order of Tribunal, which needs to be rectified, wherein the Tribunal in its order had failed to consider the decision of Co-ordinate Bench in the case of Allianz SE Vs. ADIT (2012) 51 SOT 399 (Pune) and also the decision of Hon’ble High Court of Delhi in DIT Vs. Ericsson A.B. & two others (2012) 343 ITR 470 (Del). Thus, the Tribunal vide order dated 06.12.2017 has recalled its order in Cummins Inc. (supra). It may also be noted that Mumbai Bench of Tribunal in bunch of Miscellaneous Applications had also recalled its order in DIT Vs. R…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 907/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…. ACIT, Tribunal has held that there was a mistake apparent from record in the order of Tribunal, which needs to be rectified, wherein the Tribunal in its order had failed to consider the decision of Co-ordinate Bench in the case of Allianz SE Vs. ADIT (2012) 51 SOT 399 (Pune) and also the decision of Hon’ble High Court of Delhi in DIT Vs. Ericsson A.B. & two others (2012) 343 ITR 470 (Del). Thus, the Tribunal vide order dated 06.12.2017 has recalled its order in Cummins Inc. (supra). It may also be noted that Mumbai Bench of Tribunal in bunch of Miscellaneous Applications had also recalled its order in DIT Vs. R…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 906/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…. ACIT, Tribunal has held that there was a mistake apparent from record in the order of Tribunal, which needs to be rectified, wherein the Tribunal in its order had failed to consider the decision of Co-ordinate Bench in the case of Allianz SE Vs. ADIT (2012) 51 SOT 399 (Pune) and also the decision of Hon’ble High Court of Delhi in DIT Vs. Ericsson A.B. & two others (2012) 343 ITR 470 (Del). Thus, the Tribunal vide order dated 06.12.2017 has recalled its order in Cummins Inc. (supra). It may also be noted that Mumbai Bench of Tribunal in bunch of Miscellaneous Applications had also recalled its order in DIT Vs. R…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 905/PUN/2015[2007-08]Status: DisposedITAT Pune23 Jan 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…. ACIT, Tribunal has held that there was a mistake apparent from record in the order of Tribunal, which needs to be rectified, wherein the Tribunal in its order had failed to consider the decision of Co-ordinate Bench in the case of Allianz SE Vs. ADIT (2012) 51 SOT 399 (Pune) and also the decision of Hon’ble High Court of Delhi in DIT Vs. Ericsson A.B. & two others (2012) 343 ITR 470 (Del). Thus, the Tribunal vide order dated 06.12.2017 has recalled its order in Cummins Inc. (supra). It may also be noted that Mumbai Bench of Tribunal in bunch of Miscellaneous Applications had also recalled its order in DIT Vs. R…

M/S. Tata Technologies Ltd., Pune vs. Deputy Director of Income-Tax

In the result, appeal of assessee is partly allowed

ITA 1433/PUN/2014[2007-08]Status: DisposedITAT Pune05 Apr 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1433/Pun/2014 यििाारण वषा / Assessment Year : 2007-08 M/S. Tata Technologies Limited, Plot No.25, Rajiv Gandhi Infotech Park, अऩीऱाथी/Appellant Hingewadi, Pune – 411057 …. Pan: Aaact3092N Vs. The Dy. Director Of Income Tax …. प्रत्यथी / Respondent (International Taxation)-Ii, Pune

For Appellant: S/Shri Dhanesh Bafna and Arpitha ChoudaryFor Respondent: S/Shri Vivek Aggarwal and Mukesh Jha
Section 115ASection 195Section 201Section 201(1)Section 9(1)(vi)Section 90(2)

…006-07, Tribunal has held that there was a mistake apparent from record in the order of Tribunal, which needs to be rectified, wherein the Tribunal in its order had failed to consider the decision of Co-ordinate Bench in the case of Allianz SE Vs. ADIT (2012) 51 SOT 399 (Pune) and also the decision of Hon’ble High Court of Delhi in DIT Vs. Ericsson A.B. & two others (2012) 343 ITR 470 (Del). Thus, the Tribunal vide order dated 06.12.2017 has recalled its order in Cummins Inc. (supra). It may also be noted that Mumbai Bench of Tribunal in bunch of Miscellaneous Applications had also recalled its order in DIT Vs. R…

Gartner Ireland Ltd, Mumbai vs. DCIT (It) 2(3)(2), Mumbai

In the result, this appeal by the assessee stands partly allowed

ITA 195/MUM/2016[2012-13]Status: DisposedITAT Mumbai07 Nov 2017AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./I.T.A. No.195/Mum/2016 ("नधा"रण वष" / Assessment Year: 2012-13) Gartner Ireland Limited Dy. Cit (International Taxation)- C/O. Bsr & Co. Llp, 2(3)(2), Lodha Excelus, 1St Floor, बनाम/ Scindia House, Mumbai Apollo Mills Compound, Vs. N.M. Joshi Marg, Mahalaxmi, Mumbai-400 011 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaccg 2919 B (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Shri Samuel Darse

For Appellant: NoneFor Respondent: Shri Samuel Darse
Section 209Section 234BSection 271Section 271(1)(c)Section 9

…in favour of the assessee by holding that the amount business profits' and not 'royalty'. The said decision of the Mumbai Bench was subsequently followed by the Mumbai Bench in another case and the Pune Bench of the Tribunal in Aftianz SE v. ADIT (IT) [(2012) 51 SOT 399 (Pune). In view of these three decisions given by the Tribunal in assessee's favour, the learned AR contended that the view taken in assessee's favour should be taken. 7 Gartner Ireland Limited vs. Dy. CIT (IT) 6. We are not convinced with the submissions advanced on behalf of the assessee for the obvious reason that the Hon'ble Karnataka High Co…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

Appeals of the assessee are dismissed

ITA 4534/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Sept 2016AY 2010-11

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri Farrok V. IraniFor Respondent: Shri Jasbir Chouhan
Section 144C(3)Section 148Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NOS. 2619 TO 2622/MUM/2014 : (A.Ys : 2003-04, 2005-06, 2008-09, & 4534/MUM/2014 2009-10 & 2010-11) M/s. Gartner Ireland Limited Vs. DDIT (IT), Range-3(1), C/o. BSR & Co., 1st Floor, Lodha Mumbai (Respondent) Execlus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai 400 011 (Appellant) PAN : AACCG2919B Assessee by : Shri Farrok V. Irani Revenue by : Shri Jasbir Chouhan Date of Hearing : 20/07/2016 Date of Pronouncement : 21/09/2016 O R D E R PER G.S.…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

Appeals of the assessee are dismissed

ITA 2622/MUM/2014[2009-10]Status: DisposedITAT Mumbai21 Sept 2016AY 2009-10

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri Farrok V. IraniFor Respondent: Shri Jasbir Chouhan
Section 144C(3)Section 148Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NOS. 2619 TO 2622/MUM/2014 : (A.Ys : 2003-04, 2005-06, 2008-09, & 4534/MUM/2014 2009-10 & 2010-11) M/s. Gartner Ireland Limited Vs. DDIT (IT), Range-3(1), C/o. BSR & Co., 1st Floor, Lodha Mumbai (Respondent) Execlus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai 400 011 (Appellant) PAN : AACCG2919B Assessee by : Shri Farrok V. Irani Revenue by : Shri Jasbir Chouhan Date of Hearing : 20/07/2016 Date of Pronouncement : 21/09/2016 O R D E R PER G.S.…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

Appeals of the assessee are dismissed

ITA 2621/MUM/2014[2008-09]Status: DisposedITAT Mumbai21 Sept 2016AY 2008-09

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri Farrok V. IraniFor Respondent: Shri Jasbir Chouhan
Section 144C(3)Section 148Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NOS. 2619 TO 2622/MUM/2014 : (A.Ys : 2003-04, 2005-06, 2008-09, & 4534/MUM/2014 2009-10 & 2010-11) M/s. Gartner Ireland Limited Vs. DDIT (IT), Range-3(1), C/o. BSR & Co., 1st Floor, Lodha Mumbai (Respondent) Execlus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai 400 011 (Appellant) PAN : AACCG2919B Assessee by : Shri Farrok V. Irani Revenue by : Shri Jasbir Chouhan Date of Hearing : 20/07/2016 Date of Pronouncement : 21/09/2016 O R D E R PER G.S.…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

Appeals of the assessee are dismissed

ITA 2620/MUM/2014[2005-06]Status: DisposedITAT Mumbai21 Sept 2016AY 2005-06

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri Farrok V. IraniFor Respondent: Shri Jasbir Chouhan
Section 144C(3)Section 148Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NOS. 2619 TO 2622/MUM/2014 : (A.Ys : 2003-04, 2005-06, 2008-09, & 4534/MUM/2014 2009-10 & 2010-11) M/s. Gartner Ireland Limited Vs. DDIT (IT), Range-3(1), C/o. BSR & Co., 1st Floor, Lodha Mumbai (Respondent) Execlus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai 400 011 (Appellant) PAN : AACCG2919B Assessee by : Shri Farrok V. Irani Revenue by : Shri Jasbir Chouhan Date of Hearing : 20/07/2016 Date of Pronouncement : 21/09/2016 O R D E R PER G.S.…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

Appeals of the assessee are dismissed

ITA 2619/MUM/2014[2003-04]Status: DisposedITAT Mumbai21 Sept 2016AY 2003-04

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri Farrok V. IraniFor Respondent: Shri Jasbir Chouhan
Section 144C(3)Section 148Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NOS. 2619 TO 2622/MUM/2014 : (A.Ys : 2003-04, 2005-06, 2008-09, & 4534/MUM/2014 2009-10 & 2010-11) M/s. Gartner Ireland Limited Vs. DDIT (IT), Range-3(1), C/o. BSR & Co., 1st Floor, Lodha Mumbai (Respondent) Execlus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai 400 011 (Appellant) PAN : AACCG2919B Assessee by : Shri Farrok V. Irani Revenue by : Shri Jasbir Chouhan Date of Hearing : 20/07/2016 Date of Pronouncement : 21/09/2016 O R D E R PER G.S.…