American Chemical Society v. DCIT

106 Taxmann.com 253Income Tax Appellate Tribunal2019#10088 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 1961 Section 143(3) of the Income-tax Act Section 144C(13) of the Income-tax Act Section 234A of the Income-tax Act Section 234B of the Income-tax Act Section 9(1)(vi) of the Income-tax Act

Issues it is cited on

copyrighted article section 9(1)(vi)computer software section 9(1)tax treaty section 144c(13)draft assessment order final assessment order section 144c non-resident section 144 transfer

Judgments citing American Chemical Society v. DCIT

AMERICAN CHEMICAL SOCIETY,USA vs. DCIT(INTERNATIONAL TAX), CIRCLE 1(1)(1), MUMBAI

In the result, the appeal filed by the assessee is allowed and the application for stay on the recovery of outstanding demand filed by the applicant/assessee is dismissed

ITA 4615/MUM/2023[2021-22]Status: DisposedITAT Mumbai27 Mar 2024AY 2021-22

Bench: Shri Amarjit Singh& Ms. Kavitha Rajagopal, American Chemical Vs. The Deputy Society, C/O Deloitte Commissioner Of Income Haskins & Sells Llp, Tax, (It), Circle -1(1)(1), 7Th Floor, Building 10, Room No. 17, 3Rd Floor, Tower B, Dlf Cyber City Mittal Court, 22 Nariman Complex, Dlf City Phase- Point, Mumbai Ii, Gurgaon – 122002 Maharashtra – 400021 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No:Aalca4959L Appellant .. Respondent

For Appellant: Vishal KarlaFor Respondent: Ajay Kumar Sharma

Section 139(1)Section 143(3)Section 144Section 144C(13)Section 234Section 234ASection 253(1)(d)Section 9(1)(vi)

…1 American Chemical Society ITA. No.4615/Mum/2023 IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER& MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER, American Chemical Vs. The Deputy Society, C/o Deloitte Commissioner of Income Haskins and Sells LLP, Tax, (IT), Circle -1(1)(1), 7th Floor, Building 10, Room No. 17, 3rd Floor, Tower B, DLF Cyber City Mittal Court, 22 Nariman Complex, DLF City Phase- Point, Mumbai II, Gurgaon – 122002 Maharashtra – 400021 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No:AALCA4959L Appellant .. Respondent Appellant by : Vishal Karla Respondent by :…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2020-21 PluralSight LLC, The Dy. Commissioner of 182 N, Union Avenue Income-tax, Farmington, Vs. ASMT Circle-2(1), Utah, United States of America. Bangalore. PAN : AAHCP 5337 K APPELLANT RESPONDENT Assessee by : Shri Aliasgar Rampurwala, C.A Revenue by : Shri Praveen Karanth, CIT(DR) Date of hearing : 22.12.2023 Date of Pronouncement : 02.01.2024 O R D E R This is an appeal filed by the assessee against the final order passed by the AO on 07/07/…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment 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 O R D E R Per George George K, Vice President: This appeal at the instance of the assessee is directed against CIT(A)…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 2529/Bang/2019 Assessment Year : 2016-17 M/s. EduNxt Global SDN BHD, The Assistant C/o. Manipal Global Commissioner of Income Education Services Tax, Pvt. Ltd., International Taxation 14, Old Airport Circle 1(1), Road, Vs. Bangalore. Bangalore – 560 008. PAN: AADCE6923A APPELLANT RESPONDENT Assessee by : Shri Padamchand Khincha, CA Revenue by : Smt. Vandana Sagar, CIT-DR Date of Hearing : 30-06-2022 Date of Pronouncement : 30-08-2022 ORDER PER BEENA PILLAI,…

SALESFORCE.COM SINGAPORE PTE LTD.,SINGAPORE vs. ACIT, CIRCLE- 3(1)(2), INTL. TAXATION, DELHI

Accordingly the substantive ground no. 1 to 5 stand decided in favour of the assessee. Further ground no. 6 and 7 are also allowed with a direction for the verification and to be allowed by the Ld

ITA 316/DEL/2021[2017-18]Status: DisposedITAT Delhi30 Aug 2022AY 2017-18

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmam/S. Salesforce. Com Singapore Vs. Assistant Commissioner Of Pte. Ltd. Income Tax, Circle 3(1)(2), C/O Mnk & Associates Llp, International Taxation, Company Secretaries, New Delhi G-41, Ground Floor, West Patel Nagar, New Delhi Pan : Aaocs2588L (Appellant) (Respondent)

Section 143(3)Section 144C(5)Section 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER M/s. Salesforce. Com Singapore Vs. Assistant Commissioner of Pte. Ltd. Income Tax, Circle 3(1)(2), C/o MNK & Associates LLP, International Taxation, Company Secretaries, New Delhi G-41, Ground Floor, West Patel Nagar, New Delhi PAN : AAOCS2588L (APPELLANT) (RESPONDENT) Assessee by Ms. Sumisha Murgai, Adv. Revenue by Sh. Sanjay Kumar, Sr. DR Date of hearing: 28.07.2022 30th .08.2022 Date of Pronouncement: ORDER PER ANUBHAV SHARMA, JM: The assessee has come i…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2015-16 M/s. Factiva Ltd., Dy. Commissioner of C/o Price Waterhouse Income-tax (International Coopers Pvt. Ltd., Taxation) – 2(3)(1), PwC House, Plot 18-A, Vs. Room No.1614, 16th Floor, Guru Nanak Road, Bandra (W), Air India Building, Mumbai – 400 050 Nariman Point, PAN: AACCF5745J Mumbai - 400021 (Appellant) (Respondent) Present for: Assessee by : Shri Dhanesh Bafna, A.R. Ms. Hirali Desai, A.R. Shri Yogesh Malpani, A.R. Ms. Kinjal Patel, A.R. R…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(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 and Revenue by Standing Counsel for Revenue Date of Hearing : 23-03-2022 Date of Pronouncement : 30-03-2022 ORDER…

M/S SALESFORCE.COM SINGAPORE PTE. LTD.,,SINGAPORE vs. DDIT INTERNATIONAL TAXATION,, NEW DELHI

In the result, all the seven appeals of the assessee are:

ITA 6278/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Mar 2022AY 2012-13

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Ravi Sharma, AdvFor Respondent: Ms. Anupama Anand, CIT- DR

Section 9(1)(i)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 4915/DEL/2016 [A.Y 2010-11] ITA No. 4916/DEL/2016 [A.Y 2011-12] ITA No. 6278/DEL/2016 [A.Y 2012-13] ITA No. 2907/DEL/2017 [A.Y 2013-14] ITA No. 4299/DEL/2017 [A.Y 2014-15] ITA No. 8156/DEL/2019 [A.Y 2015-16] ITA No. 6999/DEL/2019 [A.Y 2016-17] M/s Salesforce.com Singapore Pte Vs. The Dy. D.I.T No. 9, Temasek Boulevard No. 40-1 Circle - 2(2) Suntec Tower – 2, Singapore International Taxation New Delhi PAN: AAOCS 2588 L (App…

M/S SALESFORCE.COM SINGAPORE PTE. LTD.,,SINGAPORE vs. DEPUTY DIRECTOR OF INCOME TAX, NEW DELHI

In the result, all the seven appeals of the assessee are:

ITA 4916/DEL/2016[2011-12]Status: DisposedITAT Delhi25 Mar 2022AY 2011-12

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Ravi Sharma, AdvFor Respondent: Ms. Anupama Anand, CIT- DR

Section 9(1)(i)Section 9(1)(vi)

M/S SALESFORCE.COM SINGAPORE PTE. LTD.,,SINGAPORE vs. DEPUTY DIRECTOR OF INCOME TAX, NEW DELHI

In the result, all the seven appeals of the assessee are:

ITA 4915/DEL/2016[2010-11]Status: DisposedITAT Delhi25 Mar 2022AY 2010-11

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Ravi Sharma, AdvFor Respondent: Ms. Anupama Anand, CIT- DR

Section 9(1)(i)Section 9(1)(vi)