Black Duck Software Inc. v. DCIT (Intl Tax.)

86 Taxmann.com 62High Court2017#8007 most cited

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Where e-products or online databases are provided via subscription, it does not constitute a transfer of copyright, therefore payments received are not taxable as royalty.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2022.

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Black Duck Software Inc. v. DCIT · royalty · copyright · subscription · e-products · online database · transfer of copyright · software · international taxation

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Judgments citing Black Duck Software Inc. v. DCIT (Intl Tax.)

Digite Inc. Usa, Pune vs. ADIT (International Taxation), Circle-1(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 260/DEL/2019[2014-15]Status: DisposedITAT Delhi25 Nov 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudharydigite Inc. Usa Vs. Adit (International C/O. Kirtane & Pandit, Transaction), Cas, Office No.1 & 2, First Circle – 1(2) Floor, Lunawat Court, New Delhi – 110 002 Hotel Shiv Sagar Lane, Off. J. M. Road, Shivaji Nagar, Pune, Maharashtra - 411 004

Section 143(2)Section 144C(1)Section 144C(13)Section 144C(5)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. NARENDER KUMAR CHOUDHARY, JUDICIAL MEMBER Digite Inc. USA Vs. ADIT (International C/o. Kirtane and Pandit, Transaction), CAs, Office No.1 & 2, First Circle – 1(2) Floor, Lunawat Court, New Delhi – 110 002 Hotel Shiv Sagar Lane, Off. J. M. Road, Shivaji Nagar, Pune, Maharashtra - 411 004 PAN No. AACCD 7140 F (APPELLANT) (RESPONDENT) Assessee by Shri Mehul Shah, C.A. Revenue by Shri Gangadhar Panda, CIT-DR Date of hearing: 14.11.2022 Date of Pronouncement: 25.11.2022 ORDER PER ANIL CHATURVEDI, AM:…

Springer Nature Customer Services Centre Gmbh, New Delhi vs. JCIT, Internationalo Taxation, Circle-3(1)(2), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 2534/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Oct 2022AY 2013-14

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2013-14] Springer Nature Customer Services Vs Jcit Centre Gmbh (Earlier Known As (International Taxation), Springer Customer Centre Gmbh), Circle-3(1)(2), 7Th Floor, Vijaya Building, New Delhi. 17-Barakhamba Road, New Delhi-110001. Pan-Aascs1092B Appellant Respondent Appellant By S/Shri Himanshu Sinha, Bhuwan Dhooper & Vibhu Gupta, Advocates Respondent By Ms. Rashmita Jha, Cit Dr Date Of Hearing 20.09.2022 Date Of Pronouncement 14.10.2022

Section 143(3)Section 234ASection 234BSection 271Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “D” BENCH: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2013-14] Springer Nature Customer Services vs JCIT Centre GmbH (earlier known as (International Taxation), Springer Customer Centre GmbH), Circle-3(1)(2), 7th Floor, Vijaya Building, New Delhi. 17-Barakhamba Road, New Delhi-110001. PAN-AASCS1092B APPELLANT RESPONDENT Appellant by S/Shri Himanshu Sinha, Bhuwan Dhooper & Vibhu Gupta, Advocates Respondent by Ms. Rashmita Jha, CIT DR Date of Hearing 20.09.2022 Date of Pronouncement 14.10.2022 ORDER PER KUL…

Digite Inc. Usa, Pune vs. DCIT (International Taxation), New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 382/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Nov 2019AY 2012-13

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Digite Inc., Usa, Pune vs. ADIT, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 772/DEL/2014[2010-11]Status: DisposedITAT Delhi19 Nov 2019AY 2010-11

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

M/S Digite Inc. Usa, Usa vs. ADIT, Intl. Taxation, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 2415/DEL/2013[2009-10]Status: DisposedITAT Delhi19 Nov 2019AY 2009-10

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Digite Inc., Califorina vs. ADIT, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 4918/DEL/2012[2007-08]Status: DisposedITAT Delhi19 Nov 2019AY 2007-08

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Avnet Aisa Pte. Ltd., New Delhi vs. DCIT (International Taxation), New Delhi

ITA 4173/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Nov 2019AY 2012-13

Bench: Shri N.K. Billaiya & Ms Suchitra Kamble & Avnet Asia Pte. Ltd. Vs. Dcit C/O. Ca K N Gurunath, Cgs & Circle-1(1)(1), Co., Cas, International Taxation, No. 979, 13 Cross, 19 Main, 11 Room No. 409, Floor, Bsk Ii Stage 4Th Floor, E-2 Block, Bangalore Pratyaksh Kar Bhavan, Civic Centre New Delhi Pan : Aaica7012R (Appellant) (Respondent)

Section 144C(5)

…DELHI BENCH: ‘A’, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND Avnet Asia Pte. Ltd. Vs. DCIT C/o. CA K N Gurunath, CGS & Circle-1(1)(1), Co., Cas, International Taxation, No. 979, 13 Cross, 19 Main, 11 Room No. 409, Floor, BSK II Stage 4th Floor, E-2 Block, Bangalore Pratyaksh Kar Bhavan, Civic Centre New Delhi PAN : AAICA7012R (Appellant) (Respondent) Appellant by Sh. Tapas Ram Misra, Adv. Respondent by Shri G.K.Dhall, CIT, DR (Int. Tax) Date of hearing 11.09.2019 Date of pronouncement 18.11.2019 ORDER PER SUCHITRA KAMBLE, JM: These two appeals are file…

Avnet Asia Pte. Ltd., Bangalore vs. DCIT, New Delhi

ITA 1288/DEL/2015[2011-12]Status: DisposedITAT Delhi18 Nov 2019AY 2011-12

Bench: Shri N.K. Billaiya & Ms Suchitra Kamble & Avnet Asia Pte. Ltd. Vs. Dcit C/O. Ca K N Gurunath, Cgs & Circle-1(1)(1), Co., Cas, International Taxation, No. 979, 13 Cross, 19 Main, 11 Room No. 409, Floor, Bsk Ii Stage 4Th Floor, E-2 Block, Bangalore Pratyaksh Kar Bhavan, Civic Centre New Delhi Pan : Aaica7012R (Appellant) (Respondent)

Section 144C(5)

…DELHI BENCH: ‘A’, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND Avnet Asia Pte. Ltd. Vs. DCIT C/o. CA K N Gurunath, CGS & Circle-1(1)(1), Co., Cas, International Taxation, No. 979, 13 Cross, 19 Main, 11 Room No. 409, Floor, BSK II Stage 4th Floor, E-2 Block, Bangalore Pratyaksh Kar Bhavan, Civic Centre New Delhi PAN : AAICA7012R (Appellant) (Respondent) Appellant by Sh. Tapas Ram Misra, Adv. Respondent by Shri G.K.Dhall, CIT, DR (Int. Tax) Date of hearing 11.09.2019 Date of pronouncement 18.11.2019 ORDER PER SUCHITRA KAMBLE, JM: These two appeals are file…

M/S Cast Software Inc., Delhi vs. DCIT (International Taxation), New Delhi

In the result, appeal of Assessee is allowed for statistical purposes

ITA 229/DEL/2016[2010-11]Status: DisposedITAT Delhi17 Jan 2019AY 2010-11

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri Tapas Ram MisraFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 143(3)Section 144CSection 144C(5)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “I-2” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. ITA.No.229/Del./2016 Assessment Year 2010-2011 M/s. Cast Software Inc., The DDIT, 321 West 44th Street, Suite 501, New York, NY 10036. Circle – 1 (1), vs. PAN AAECC1173D C/o. Manoj Patwari, International Taxation, M.C. Jain & Co. C.As. 470/21A, Ansari Road, New Delhi. Daryaganj, New Delhi-002. (Appellant) (Respondent) For Assessee : Shri Tapas Ram Misra, Advocate. For Revenue : Shri H.K. Choudhary, CIT-D.R. Date of Hearing : 16.01.2019 Date of Pronouncement : 17.01.2019 ORDER PER BHAVNESH S…

DCIT (It) 3(1)(2), Mumbai vs. Lucent Technologies Crl Llc, Mumbai

In the result, the appeal filed by the assessee is allowed and the appeal filed by the

ITA 678/MUM/2016[2012-13]Status: DisposedITAT Mumbai13 Aug 2018AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Respondent: Shri Madhur Agarwal
Section 144Section 144C(5)Section 234BSection 271

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAVISH SOOD, JM I.T.A. No. 678/Mum/2016 (Assessment Year: 2012-13) DCIT(IT)-3(1)(2), Room No.113, Lucent Technologies GRL LLC 1st Floor, Scindia House, C/o. Deloitte Haskins & Sells LLP, Ballard Estate, India Bulls Finance Centre, Tower 3, 28th Floor, Senapati Bapat Mumbai-400 0038 Vs. Marg, Elphinston West, Mumbai-400 013 PAN/GIR No. AABCL 3902 G (Revenue) : (Assessee) & Lucent Technologies GRL LLC DCIT(IT)-3(1)(2), Room No.113, 1st Floor, Scindia House, Alcatel Lucent India Limited 14th Floor, Tower C, DLF Cyber Green,…

Lucent Technologies Grl Llc, Mumbai vs. Jdit (It) RG 4, Mumbai

In the result, these appeals by the assessee stands allowed

ITA 7704/MUM/2012[2009-10]Status: DisposedITAT Mumbai13 Aug 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Samuel Darse
Section 115Section 115ASection 144C(1)Section 144C(5)Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAVISH SOOD, JM I.T.A. Nos. 7704/Mum/2012 & 8709/Mum/2011 (Assessment Years: 2009-10 & 2008-09) Lucent Technologies GRL LLC The Joint Director of Income-tax Alcatel Lucent India Limited (International Taxation), 14th Floor, Tower C, DLF Cyber Green, Vs. Range-4, Scindia House, DLF City, Phase-III, Ballard Pier, Mumbai-400 038 Gurgaon – 122 002 PAN/GIR No. AABCL 3902 G (Appellant) : (Respondent) Appellant by : Shri Madhur Agarwal Respondent by : Shri Samuel Darse Date of Hearing : 21.05.2018 Date of Pronouncement : 13.08.2…

Lucent Technolgies Grl Llc, Mumbai vs. DDIT (It) 4(1), Mumbai

In the result, the appeal of the Revenue is dismissed and that of the assessee is allowed

ITA 1934/MUM/2014[2010-11]Status: DisposedITAT Mumbai16 Jul 2018AY 2010-11

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

For Appellant: Shri PJ PardiwalaFor Respondent: Shri Samuel Darse, DR
Section 143(3)Section 144C(1)Section 9(1)(vi)

…आयकर अपीलीय अधिकरण “L” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री जी. मंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 504/Mum/2010 (inaQa-arNa baYa- / Assessment Year 2006-07) The Dy. Director of Income- Lucent Technologies GRL Tax (international Taxation) - LLC, 4(1), Scindia House, Ballard C/o, M/s Pricewaterhouse Pier, Mumbai-400 038 Coopers Pvt. Ltd., PwC Vs. House, Plot 18A, Guru Nanak Road (Station Road), Bandra (W), Mumbai-400 050 .. (ApIlaaqaI- / Appellant) (p`%yaqaaI…

DDIT (It)-2(1), Mumbai vs. M/S. Reliance Infocomm Ltd., Mumbai

ITA 837/MUM/2007[]Status: DisposedITAT Mumbai02 Feb 2018

Bench: S/Sh. Rajendra & Ravish Sood

For Appellant: S/Shri J.D. Mistry/Deepak JainFor Respondent: S/Shri Parag Vyas- DR
Section 195Section 195(2)Section 254(1)Section 40Section 9

…आयकर अपीलीय अिधकरण, मुंबई “एल ” खंडपीठ Income-tax Appellate Tribunal “L”Bench Mumbai सव"ी राजे"", लेखा सद"य एवं रिवश सूद, "याियक सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील सं./I.T.A.s/837/Mum/2007; 3431/Mum/2008; 3432/Mum/2008;3433/Mum/2008;3434/Mum/2008;3435/Mum/2008; 3436/Mum/ 2008; 3437/Mum/2008; 3440/Mum/2008; 3441/Mum/ 2008; 3442/Mum/ 2008; 3443/ Mum/ 2008;3444/Mum/2008; 4245/Mum/2008;4247/Mum/2008;4249/Mum/2008;4250/Mum/2008;4251/Mum/2008;42 52/Mum/2008;4253/Mum/2008;4261/Mum/2008;4278/Mum/2008;4279/Mum/2008; 4284/Mum/ 2008; ;4285/Mum/2008; 4286/Mum/2008;4287/M…

The DDIT (It)-2(1), Mumbai vs. M/S. Reliance Communicatioins Ltd. ( Formerly Known As M/S. Reliance Infocomm Ltd), Navi Mumbai

ITA 4877/MUM/2007[]Status: DisposedITAT Mumbai02 Feb 2018

Bench: S/Sh. Rajendra & Ravish Sood

For Appellant: S/Shri J.D. Mistry/Deepak JainFor Respondent: S/Shri Parag Vyas- DR
Section 195Section 195(2)Section 254(1)Section 40Section 9

…आयकर अपीलीय अिधकरण, मुंबई “एल ” खंडपीठ Income-tax Appellate Tribunal “L”Bench Mumbai सव"ी राजे"", लेखा सद"य एवं रिवश सूद, "याियक सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील सं./I.T.A.s/837/Mum/2007; 3431/Mum/2008; 3432/Mum/2008;3433/Mum/2008;3434/Mum/2008;3435/Mum/2008; 3436/Mum/ 2008; 3437/Mum/2008; 3440/Mum/2008; 3441/Mum/ 2008; 3442/Mum/ 2008; 3443/ Mum/ 2008;3444/Mum/2008; 4245/Mum/2008;4247/Mum/2008;4249/Mum/2008;4250/Mum/2008;4251/Mum/2008;42 52/Mum/2008;4253/Mum/2008;4261/Mum/2008;4278/Mum/2008;4279/Mum/2008; 4284/Mum/ 2008; ;4285/Mum/2008; 4286/Mum/2008;4287/M…