Aspect Software Inc. v. ADIT

21 Taxmann.com 62Reported decision2012#7741 most cited

What is Aspect Software Inc. v. ADIT authority for?

Payments for the use or right to use computer software are considered royalty income if the amendment to Section 9(1)(vi) by Explanation 4 of the Finance Act 2012, which applies retrospectively, is read into the Double Taxation Avoidance Agreement (DTAA).

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

Aspect Software Inc. v. ADIT · Section 9(1)(vi) · Explanation 4 Finance Act 2012 · royalty · computer software · DTAA · use of copyrighted work · income deemed to accrue or arise in India

Judgments citing Aspect Software Inc. v. ADIT

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)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, 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.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

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)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, 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.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

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)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, 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.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

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)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, 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.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

Shell Information Technology International Bv, Mumbai vs. DCIT (It) 4(1)(2), Mumbai

In the result, both the appeals of assessee are allowed

ITA 1203/MUM/2015[2010-11]Status: DisposedITAT Mumbai16 Nov 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri G. Manjunatha, Am

For Appellant: Niraj Sheth, ARFor Respondent: Samuel Darse, DR
Section 143(3)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI G. MANJUNATHA, AM ITA No. 1203/Mum/2015 (A.Y. 2010-11) M/s Shell Information Deputy Director of Income Technology Internatinal BV, Tax C/o BSR & Co. LLP, (International Taxation)-2(1) 1st Floor, Lodha Excelus, Vs. Room No. 120, Scindia Apollo Mills Compound, N.M. House, Ballard Estate, N.M. Joshi Marg, Mahalaxmi Road, Mumbai-400 038 Mumbai-400 011 Appellant .. Respondent PAN No. AAICS9091A Assessee by : Niraj Sheth, AR Revenue by : Samuel Darse, DR Date of hearing: 16 -11-2017 Date of pronouncement : 16-11-2017 O R D…

Shell Information Technology International Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, both the appeals of assessee are allowed

ITA 2204/MUM/2014[2009-10]Status: DisposedITAT Mumbai16 Nov 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri G. Manjunatha, Am

For Appellant: Niraj Sheth, ARFor Respondent: Samuel Darse, DR
Section 143(3)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI G. MANJUNATHA, AM ITA No. 1203/Mum/2015 (A.Y. 2010-11) M/s Shell Information Deputy Director of Income Technology Internatinal BV, Tax C/o BSR & Co. LLP, (International Taxation)-2(1) 1st Floor, Lodha Excelus, Vs. Room No. 120, Scindia Apollo Mills Compound, N.M. House, Ballard Estate, N.M. Joshi Marg, Mahalaxmi Road, Mumbai-400 038 Mumbai-400 011 Appellant .. Respondent PAN No. AAICS9091A Assessee by : Niraj Sheth, AR Revenue by : Samuel Darse, DR Date of hearing: 16 -11-2017 Date of pronouncement : 16-11-2017 O R D…

Shell Information Technology International Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, the Revenue’s appeals for A

ITA 729/MUM/2012[2008-09]Status: DisposedITAT Mumbai15 Mar 2017AY 2008-09

Bench: Shri Amit Shukla, Jm& Shri Ashwani Taneja, Am

For Appellant: S/Shri Rahul K Mitra, Harsh Kapadia &For Respondent: Shri Jasbir S Chouhan
Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri Amit Shukla, JM& Shri Ashwani Taneja, AM ITA No.5051/Mum/2009 for Assessment Year: 2006-07 ITA No.3818/Mum/2011 for Assessment Year: 2007-08 The DDIT (IT) 2(1), Shell Information Technology Mumbai International BV Vs. C/o. S R Batliboi & Co., 18th Floor, Express Tower, Nariman Point, Mumbai- 400 021 PAN AAICS9091A (Appellant) Respondent) & ITA No.729/Mum/2012 for Assessment Year: 2008-09 Shell Information Technology The DDIT (IT) 2(1), International BV, Mumbai Vs. Mumbai – 400 021 (Appellant) Respondent) For the Revenue : Shri Jas…

DDIT (It) 2(1), Mumbai vs. Shell Information Technology International Bv, Mumbai

In the result, the Revenue’s appeals for A

ITA 3818/MUM/2011[2007-08]Status: DisposedITAT Mumbai15 Mar 2017AY 2007-08

Bench: Shri Amit Shukla, Jm& Shri Ashwani Taneja, Am

For Appellant: S/Shri Rahul K Mitra, Harsh Kapadia &For Respondent: Shri Jasbir S Chouhan
Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri Amit Shukla, JM& Shri Ashwani Taneja, AM ITA No.5051/Mum/2009 for Assessment Year: 2006-07 ITA No.3818/Mum/2011 for Assessment Year: 2007-08 The DDIT (IT) 2(1), Shell Information Technology Mumbai International BV Vs. C/o. S R Batliboi & Co., 18th Floor, Express Tower, Nariman Point, Mumbai- 400 021 PAN AAICS9091A (Appellant) Respondent) & ITA No.729/Mum/2012 for Assessment Year: 2008-09 Shell Information Technology The DDIT (IT) 2(1), International BV, Mumbai Vs. Mumbai – 400 021 (Appellant) Respondent) For the Revenue : Shri Jas…

DDIT (It)-2(1), Mumbai vs. Shell Information Technology International Bv, Mumbai

In the result, the Revenue’s appeals for A

ITA 5051/MUM/2009[2006-07]Status: DisposedITAT Mumbai15 Mar 2017AY 2006-07

Bench: Shri Amit Shukla, Jm& Shri Ashwani Taneja, Am

For Appellant: S/Shri Rahul K Mitra, Harsh Kapadia &For Respondent: Shri Jasbir S Chouhan
Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri Amit Shukla, JM& Shri Ashwani Taneja, AM ITA No.5051/Mum/2009 for Assessment Year: 2006-07 ITA No.3818/Mum/2011 for Assessment Year: 2007-08 The DDIT (IT) 2(1), Shell Information Technology Mumbai International BV Vs. C/o. S R Batliboi & Co., 18th Floor, Express Tower, Nariman Point, Mumbai- 400 021 PAN AAICS9091A (Appellant) Respondent) & ITA No.729/Mum/2012 for Assessment Year: 2008-09 Shell Information Technology The DDIT (IT) 2(1), International BV, Mumbai Vs. Mumbai – 400 021 (Appellant) Respondent) For the Revenue : Shri Jas…

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.…

Aspect Software Inc. v. ADIT (21 Taxmann.com 62) — Cited in 14 Judgments | BharatTax