Bosch Ltd. v. ITO

141 ITD 38Income Tax Appellate Tribunal2013#14894 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also reported as

155 TTJ 354

Sections most often in play

Section 10ASection 10AASection 115JBSection 14ASection 195Section 271(1)(c)Section 274Section 40(a)(ia)

Issues it is cited on

depreciation on softwaresection 9(1)(vii)(b)section 10(35)make available clausecopyrighted articlesection 40a(ia)fees for included servicesdisallowance under section 40(a)(ia)section 70section 80hhcsection 80hhwithholding tax

Judgments citing Bosch Ltd. v. ITO

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)

…ervices and remote IT support services do not constitute 'technical services': O Lufthansa Cargo India (P) Ltd. vs. DCIT: 91 ITD 133 (Del ITAT) reference in this regard is made to Page No. 419 (Para No. 35) of the case law paper book O M/s Bosch Ltd vs. ITO : 141 ITD 38 (Bang ITAT) reference in this regard is made to Page No. 432 (Para No. 17) of the case law paper book O ADIT vs. BHEL-GE-Gas Turbine Servicing (P) Ltd.: 151 TTJ 126 (Hyd. ITAT) O Bharti AXA General Insurance Co. Ltd: 326 ITR 477 (AAR) 8.7 Further, the Ld. AR also argued that the software AMC does not make available any technical knowledge, skill,…

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)

…ervices and remote IT support services do not constitute ‘technical services': o Lufthansa Cargo India (P) Ltd. vs. DCIT: 91 ITD 133 (Del ITAT) reference in this regard is made to Page No. 419 (Para No. 35) of the case law paper book o M/s Bosch Ltd vs. ITO : 141 ITD 38 (Bang ITAT) reference in this regard is made to Page No. 432 (Para No. 17) of the case law paper book o ADIT vs. BHEL-GE-Gas Turbine Servicing (P) Ltd.: 151 TTJ 126 (Hyd. ITAT) o Bharti AXA General Insurance Co. Ltd: 326 ITR 477 (AAR) 8.7 Further, the Ld. AR also argued that the software AMC does not make available any technical knowledge, skill,…

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)

…ervices and remote IT support services do not constitute ‘technical services': o Lufthansa Cargo India (P) Ltd. vs. DCIT: 91 ITD 133 (Del ITAT) reference in this regard is made to Page No. 419 (Para No. 35) of the case law paper book o M/s Bosch Ltd vs. ITO : 141 ITD 38 (Bang ITAT) reference in this regard is made to Page No. 432 (Para No. 17) of the case law paper book o ADIT vs. BHEL-GE-Gas Turbine Servicing (P) Ltd.: 151 TTJ 126 (Hyd. ITAT) o Bharti AXA General Insurance Co. Ltd: 326 ITR 477 (AAR) 8.7 Further, the Ld. AR also argued that the software AMC does not make available any technical knowledge, skill,…

Cgi Information Systems and Management Consultants Private Limited, Bangalore vs. Deputy Commissioner of Income Tax (International Taxation), Circle-1(2), Bangalore

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

ITA 737/BANG/2020[2013-14]Status: DisposedITAT Bangalore05 Apr 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri. Chavali Narayan, CAFor Respondent: Shri. Ramesh Kumar, Addl. CIT(DR)(ITAT), Bengaluru
Section 154Section 201Section 201(1)Section 206ASection 90

…eir holder, becomes entitled to receive sum due under certificates, he retains said amount for benefit of persons who are entitled to it under law of succession as applicable - Held, yes" 11. Hon'ble ITAT Bengaluru Bench in the case of Bosch Ltd. v ITO (2013) 141 ITD 38/155 TTJ 354 (Bang.)(Trib.) has held as under: "S.206AA: Requirement to furnish Permanent Account Number-Non-residents-Higher rate of tax- Grossing up. [S.1954 Where income is chargeable to tax in India irrespective of residential status of recipient, it has to obtain PAN and provide same to assessee-deductor. In case of failure of recipient to do…

Sarat Chatterjee & Co. ( vs. P) Pvt. Ltd., Hooghly

In the result, both the appeals of the assessee are allowed

ITA 917/KOL/2016[2012-2013]Status: DisposedITAT Kolkata12 Dec 2018AY 2012-2013

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara)

Section 206ASection 250Section 90(2)

…the Act, and the legislature was fully aware of its obligations under the treaty while bringing this amendment which starts with a non- obstinate clause. He relied on the decision of the Bangalore Bench of the Tribunal in the case of Bosch Ltd. v. ITO (2013) 141 ITD 38/155 TTJ 354 (Bang.)(Trib.) and the decision of the Hon’ble Bombay High Court in the case of Bhoruka Steel Ltd. v. Fairgrowth Financial Services Ltd. 1997 89 Comp Cas 547. A detailed written submission was also made by the ld. D/R. 6. We find that the Special Bench of the Tribunal in the case of Nagarjuna Fertilizers & Chemicals Ltd. (supra) had he…

Sarat Chatterjee & Co. ( vs. P) Pvt. Ltd., Hooghly

In the result, both the appeals of the assessee are allowed

ITA 916/KOL/2016[2011-2012]Status: DisposedITAT Kolkata12 Dec 2018AY 2011-2012

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara)

Section 206ASection 250Section 90(2)

…the Act, and the legislature was fully aware of its obligations under the treaty while bringing this amendment which starts with a non- obstinate clause. He relied on the decision of the Bangalore Bench of the Tribunal in the case of Bosch Ltd. v. ITO (2013) 141 ITD 38/155 TTJ 354 (Bang.)(Trib.) and the decision of the Hon’ble Bombay High Court in the case of Bhoruka Steel Ltd. v. Fairgrowth Financial Services Ltd. 1997 89 Comp Cas 547. A detailed written submission was also made by the ld. D/R. 6. We find that the Special Bench of the Tribunal in the case of Nagarjuna Fertilizers & Chemicals Ltd. (supra) had he…

Bosch Ltd. v. ITO (141 ITD 38) — Cited in 6 Judgments | BharatTax