B4U International Holdings Ltd. v. Deputy CIT (International Taxation) (Mumbai)

52 SOT 545Income Tax Appellate Tribunal2012#9195 most cited

What is B4U International Holdings Ltd. v. Deputy CIT (International Taxation) (Mumbai) authority for?

Payments made for the use or resale of computer software are not royalty payments for the use of copyright, and therefore, no TDS is required under Section 195. Amendments to the definition of royalty under the Act do not affect the taxability of payments to non-residents governed by a DTAA.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

B4U International Holdings Ltd. · Deputy CIT · Section 195 · TDS · royalty · computer software · copyright · DTAA · non-resident · fees for technical services · Section 9(1)(vii)

Also reported as

346 ITR 62

Sections most often in play

Section 9(1)(vii)Section 143(3)Section 144C(3)Section 10ASection 10AASection 115JBSection 14ASection 195

Issues it is cited on

fees for included servicesdepreciation on softwaresection 9(1)(vii)(b)section 10(35)make available clausesection 144c(3)section 9(1)(vii)copyrighted articlesection 40a(ia)disallowance under section 40(a)(ia)section 70fees for technical services

Judgments citing B4U International Holdings Ltd. v. Deputy CIT (International Taxation) (Mumbai)

Assistant Commissioner of Income Tax, Chennai vs. Cognizant Technology Solutions India Private Limited, Chennai

ITA 1262/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. R. Raghunatha, Hon'Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Cognizant Technology Solutions Vs The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai - 600 096. (प्रत्यर्थी/Respondent) Pan: Aaacd 3312M (अपीलार्थी/Appellant) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) The Asst. Commissioner Of Vs Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai - 600 096. Pan: Aaacd 3312M (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निधारिती की ओर से/Assessee By राजस्व की ओर से /Revenue By : Shri N.V. Balaji, Advocate : Shri R. Clement Ramesh Kumar, Cit & Ms. Anitha, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 11.03.2025 घोषणा की तारीख/Date Of Pronouncement : 16.05.2025 - 2 -

For Respondent: Shri N.V. Balaji, Advocate
Section 10ASection 14ASection 40Section 9(1)

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, 'C' BENCH, CHENNAI श्री एबी टी वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON'BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1193, 1194, 1205, 1206 & 1207/CHNY/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Cognizant Technology Solutions Vs The Asst. Commissioner India Pvt. Ltd., of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai - 600 096. (प्…

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1207/CHNY/2024[2014-15]Status: DisposedITAT Chennai16 May 2025AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 14ASection 40Section 9(1)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ,‘C’ BENCH, CHENNAI "ी एबी टी वक", "ाियक सद" एवं "ी एस. आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1193, 1194, 1205, 1206 & 1207/CHNY/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. PAN : AAACD 3312M (अपील…

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1193/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 14ASection 40Section 9(1)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ,‘C’ BENCH, CHENNAI "ी एबी टी वक", "ाियक सद" एवं "ी एस. आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1193, 1194, 1205, 1206 & 1207/CHNY/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. PAN : AAACD 3312M (अपील…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Usa

ITA 6470/MUM/2024[2016-17]Status: DisposedITAT Mumbai02 Apr 2025AY 2016-17

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…Mahindra Limited [2009] 30 SOT 374 (SB - Mumbai ITAT)  WNS North America Inc. [2013] 146 ITD 435 (Mumbai ITAT)  United Helicharters (P.) Ltd. [2013] 60 SOT 58 (Mumbai ITAT)  Raymonds Limited 86 ITD 791 (Mumbai ITAT)  B4U International Holdings Ltd. [2012] 52 SOT 545 (Mumbai ITAT)  IATA BSP India [2014] 64 SOT 290 (Mumbai ITAT)  ONGC [2019] 103 taxmann.com 165 (Delhi ITAT)  NQA Quality Systems…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Usa

ITA 6444/MUM/2024[2021-22]Status: DisposedITAT Mumbai02 Apr 2025AY 2021-22

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…Mahindra Limited [2009] 30 SOT 374 (SB - Mumbai ITAT)  WNS North America Inc. [2013] 146 ITD 435 (Mumbai ITAT)  United Helicharters (P.) Ltd. [2013] 60 SOT 58 (Mumbai ITAT)  Raymonds Limited 86 ITD 791 (Mumbai ITAT)  B4U International Holdings Ltd. [2012] 52 SOT 545 (Mumbai ITAT)  IATA BSP India [2014] 64 SOT 290 (Mumbai ITAT)  ONGC [2019] 103 taxmann.com 165 (Delhi ITAT)  NQA Quality Systems…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Usa

ITA 6443/MUM/2024[2020-21]Status: DisposedITAT Mumbai02 Apr 2025AY 2020-21

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…Mahindra Limited [2009] 30 SOT 374 (SB - Mumbai ITAT)  WNS North America Inc. [2013] 146 ITD 435 (Mumbai ITAT)  United Helicharters (P.) Ltd. [2013] 60 SOT 58 (Mumbai ITAT)  Raymonds Limited 86 ITD 791 (Mumbai ITAT)  B4U International Holdings Ltd. [2012] 52 SOT 545 (Mumbai ITAT)  IATA BSP India [2014] 64 SOT 290 (Mumbai ITAT)  ONGC [2019] 103 taxmann.com 165 (Delhi ITAT)  NQA Quality Systems…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Usa

ITA 6442/MUM/2024[2019-20]Status: DisposedITAT Mumbai02 Apr 2025AY 2019-20

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…Mahindra Limited [2009] 30 SOT 374 (SB - Mumbai ITAT)  WNS North America Inc. [2013] 146 ITD 435 (Mumbai ITAT)  United Helicharters (P.) Ltd. [2013] 60 SOT 58 (Mumbai ITAT)  Raymonds Limited 86 ITD 791 (Mumbai ITAT)  B4U International Holdings Ltd. [2012] 52 SOT 545 (Mumbai ITAT)  IATA BSP India [2014] 64 SOT 290 (Mumbai ITAT)  ONGC [2019] 103 taxmann.com 165 (Delhi ITAT)  NQA Quality Systems…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Usa

ITA 6441/MUM/2024[2018-19]Status: DisposedITAT Mumbai02 Apr 2025AY 2018-19

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…Mahindra Limited [2009] 30 SOT 374 (SB - Mumbai ITAT)  WNS North America Inc. [2013] 146 ITD 435 (Mumbai ITAT)  United Helicharters (P.) Ltd. [2013] 60 SOT 58 (Mumbai ITAT)  Raymonds Limited 86 ITD 791 (Mumbai ITAT)  B4U International Holdings Ltd. [2012] 52 SOT 545 (Mumbai ITAT)  IATA BSP India [2014] 64 SOT 290 (Mumbai ITAT)  ONGC [2019] 103 taxmann.com 165 (Delhi ITAT)  NQA Quality Systems…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Mumbai

ITA 6439/MUM/2024[2015-16]Status: DisposedITAT Mumbai02 Apr 2025AY 2015-16

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…Mahindra Limited [2009] 30 SOT 374 (SB - Mumbai ITAT)  WNS North America Inc. [2013] 146 ITD 435 (Mumbai ITAT)  United Helicharters (P.) Ltd. [2013] 60 SOT 58 (Mumbai ITAT)  Raymonds Limited 86 ITD 791 (Mumbai ITAT)  B4U International Holdings Ltd. [2012] 52 SOT 545 (Mumbai ITAT)  IATA BSP India [2014] 64 SOT 290 (Mumbai ITAT)  ONGC [2019] 103 taxmann.com 165 (Delhi ITAT)  NQA Quality Systems…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Usa

ITA 6436/MUM/2024[2014-15]Status: DisposedITAT Mumbai02 Apr 2025AY 2014-15

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…Mahindra Limited [2009] 30 SOT 374 (SB - Mumbai ITAT)  WNS North America Inc. [2013] 146 ITD 435 (Mumbai ITAT)  United Helicharters (P.) Ltd. [2013] 60 SOT 58 (Mumbai ITAT)  Raymonds Limited 86 ITD 791 (Mumbai ITAT)  B4U International Holdings Ltd. [2012] 52 SOT 545 (Mumbai ITAT)  IATA BSP India [2014] 64 SOT 290 (Mumbai ITAT)  ONGC [2019] 103 taxmann.com 165 (Delhi ITAT)  NQA Quality Systems…

Amadeus Global Travel Distribution Sa, Spain vs. ADIT, New Delhi

The appeal of the assessee is allowed with above direction

ITA 1494/DEL/2011[2006-07]Status: DisposedITAT Delhi18 Jul 2019AY 2006-07

Bench: Shri Kuldip Singh & Shri Prashant Maharishiamadeus Global Travel Vs. Adit, Distribution Sa Circle-1(1), (Now Known As Amadeus It International Taxation, Group Sa), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain Pan: Aafca9629P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 80HSection 9

…aty. On the wording of the treaty, we have already held in Ericsson (supra) that a copyrighted article does not fall within the purview of royalty.‖ (emphasis supplied) To the same effect are the following decisions:  B4U International Holdings Ltd. v. DCIT: 346 ITR 62 (Mumbai)  Convergys Customer Management vs. ADIT [ITA Nos.1443/Del/2012 & 5243/Del/2011 (Delhi)  WNS North America Inc. vs. ADIT: 152 TTJ 145 (Mumbai)  ADIT vs. Antwerp Diamond Bank NV Engineering Centre:44 taxmann.com 175 Further, in the case of DIT vs. Ericsson A.B., Ericsson Radio System A.B. and Metapath Software International Ltd. 343 ITR…

United Home Entertainment P.Ltd, Mumbai vs. ADIT 2(2), Mumbai

In the result, all the appeals of the assessee are treated as allowed

ITA 2841/MUM/2012[2011-12]Status: DisposedITAT Mumbai25 Oct 2016AY 2011-12

Bench: Shri Amit Shukla & Shri Ashwani Taneja

Section 195(2)Section 244ASection 253

…ion/ Intelsat Corporation 3 B4U Mumbai 2002- The Mumbai Tribunal International Tribunal 03 held that the issue of - Holdings Ltd whether payments made 10 यूनाइटेड होम एंटट"म"ट "ाइवेट "ल"मटेड United Home Entertainment Pvt Ltd ITAs No. : 2841 to 2856/Mum/2012 (52 SOT 545) to Panamsat Limited, a pronounced US company and 28 May 2012 Advance Satellite, a UK company for Transponder services, were subject to withholding tax in India, was squarely covered by the Delhi High Court ruling in the case of Asia Satellite (supra). Further, payments were also not taxable fees for technical services the ‘make available’ Condit…

B4U International Holdings Ltd. v. Deputy CIT (International Taxation) (Mumbai) (52 SOT 545) — Cited in 12 Judgments | BharatTax