Capgemini Business Services (India) Ltd. v. ACIT

69 Taxmann.com 311Income Tax Appellate Tribunal2016#4243 most cited

What is Capgemini Business Services (India) Ltd. v. ACIT authority for?

Payments for the use or right to use computer software are considered royalty income, taxable in India. Amendments to Section 9(1)(vi) with retrospective effect bring such payments within the scope of royalty.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2023.

Also referred to as

Capgemini Business Services (India) Ltd. v. ACIT · Section 9(1)(vi) · royalty income · computer software · retrospective amendment · make available clause · fees for technical services · tax treaty

Issues it is cited on

make available clausecopyrighted articlefees for included servicesretrospective amendmentroyalty incomesection 9(1)(vi)section 9(1)(vii)computer softwareenduring benefitfees for technical servicestax treatysection 9(1)

Judgments citing Capgemini Business Services (India) Ltd. v. ACIT

ACIT (It) 3(1)(1), Mumbai vs. Juniper Networks International B.V., Mumbai

Appeal of the revenue is dismissed

ITA 1592/MUM/2021[2013-14]Status: DisposedITAT Mumbai26 Sept 2023AY 2013-14

Bench: Shri Vikas Awasthy() & Ms. Padmavathy S. ()

…1 ITAs 1333, 1591 & 1592/Mum/2021 Juniper Networks International B.V. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”,MUMBAI BEFORE SHRI VIKAS AWASTHY(JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. Nos.1333,1591 & 1592 /Mum/2021 (Assessment years : 2013-14, 2015-16 & 2016-17) Assistant Commissioner of Income vs M/s Juniper Networks International Tax (IT)-3(1)(1), Mumbai B.V., C/o Dhruva Advisors LLP Room No.1634, 16th Floor, Air India 101 & 1102, One India Bulls Centre, Building, Nariman Point, Mumbai- Tower 3B, 841, Senapati Bapat Marg, 400 021 Elphinstone Road (W), Mumbai-400 013 PAN…

ACIT (It) 3(1) (1), Mumbai vs. M/S. Juniper Networks Int. B.V., Mumbai

Appeal of the revenue is dismissed

ITA 1591/MUM/2021[2016-17]Status: DisposedITAT Mumbai26 Sept 2023AY 2016-17

Bench: Shri Vikas Awasthy() & Ms. Padmavathy S. ()

…1 ITAs 1333, 1591 & 1592/Mum/2021 Juniper Networks International B.V. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”,MUMBAI BEFORE SHRI VIKAS AWASTHY(JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. Nos.1333,1591 & 1592 /Mum/2021 (Assessment years : 2013-14, 2015-16 & 2016-17) Assistant Commissioner of Income vs M/s Juniper Networks International Tax (IT)-3(1)(1), Mumbai B.V., C/o Dhruva Advisors LLP Room No.1634, 16th Floor, Air India 101 & 1102, One India Bulls Centre, Building, Nariman Point, Mumbai- Tower 3B, 841, Senapati Bapat Marg, 400 021 Elphinstone Road (W), Mumbai-400 013 PAN…

Asstt. CIT (It)-3(1)(1), Mumbai vs. M/S. Juniper Networks International B.V, Mumbai

Appeal of the revenue is dismissed

ITA 1333/MUM/2021[2015-16]Status: DisposedITAT Mumbai26 Sept 2023AY 2015-16

Bench: Shri Vikas Awasthy() & Ms. Padmavathy S. ()

…1 ITAs 1333, 1591 & 1592/Mum/2021 Juniper Networks International B.V. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”,MUMBAI BEFORE SHRI VIKAS AWASTHY(JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. Nos.1333,1591 & 1592 /Mum/2021 (Assessment years : 2013-14, 2015-16 & 2016-17) Assistant Commissioner of Income vs M/s Juniper Networks International Tax (IT)-3(1)(1), Mumbai B.V., C/o Dhruva Advisors LLP Room No.1634, 16th Floor, Air India 101 & 1102, One India Bulls Centre, Building, Nariman Point, Mumbai- Tower 3B, 841, Senapati Bapat Marg, 400 021 Elphinstone Road (W), Mumbai-400 013 PAN…

DCIT Circle 15(3)(2), Mumbai vs. M/S Shivaami Clound Services Pvt Ltd., Mumbai

In the result, the appeal filed by the revenue is hereby dismissed

ITA 2599/MUM/2019[2014-15]Status: DisposedITAT Mumbai30 Jun 2021AY 2014-15
For Appellant: Shri Himanshu GandhiFor Respondent: Shri T. S. Khalsa (DR)
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VP AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.2599/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2014-15) बिधम/ DCIT, Circle-15(3)(2) M/s. Shivaami Cloud Services Room No.451, 4th Floor, Pvt. Ltd. Vs. Aayakar Bhavan, M. K. C-11, St. Floor Aishwarya Road, Mumbai-400020. Society, Goshala Road, Mulund (W), Mumbai- 400080. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAUCS4444F (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri T. S. Khalsa (DR) Assessee by: Shri Himanshu Gandhi सुनवाई की तारीख / Date of Hearing: 20/04/2…

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…

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…

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…

Bharat Bijlee Ltd, Mumbai vs. Asst DIT (It) 3(2), Mumbai

ITA 5329/MUM/2014[]Status: DisposedITAT Mumbai03 Nov 2017

Bench: S/Shri Rajendra, A.M. & Sandeep Gosain,J.M. आयकर अपील सं आयकर अपील सं././././Ita No. 5326-5329/Mum/2014, आयकर अपील सं आयकर अपील सं िनधा" िनधा"रण वष" िनधा" िनधा" रण वष" रण वष" /Assessment Year: Not Applicable रण वष" Bharat Bijlee Ltd. Asstt. Director Income Tax-(Intl. 6Th Floor Eectric Mansion, Taxation)-3(2) Appasaheb Marathe Marg, Prabhadevi Vs. 1St Floor, Room No.132, Scindia House Mumbai-400 025. N.M. Marg, Ballard Pier Mumbai-400 038. Pan: Aaacb 2900 K (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Rajguru M.V. Assessee By: S/Shri Ronak Doshi/Hardik Nirmal सुनवाई क" तारीख / Date Of Hearing: 20/09/2017 घोषणा क" तारीख / Date Of Pronouncement: 03.11.2017 आयकर आयकर अिधिनयम आयकर आयकर अिधिनयम अिधिनयम,1961 क" अिधिनयम क" क" धारा क" धारा धारा 254(1)के अ"तग"त आदेश धारा के अ"तग"त आदेश के अ"तग"त आदेश के अ"तग"त आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य लेखा सद"य,राजे"" के अनुसार लेखा सद"य लेखा सद"य राजे"" के अनुसार राजे"" के अनुसार /Per Rajendra,Am: राजे"" के अनुसार Challenging The Orders,Dated 21/2/2014 Of The Cit(A)-10,Mumbai,The Assessee Has Filed The Above Mentioned Appeals.As The Issue Involved In These Appeals Is Identical,So, We Are Adjudi -Cating Them Together.Assessee, A Public Limited Company, Is Engaged In Manufacturing Of Electric Motors,Transformers, Gearless Machines For Elevators & Marketing Of Drives & Maintenance Products.

For Appellant: S/Shri Ronak Doshi/Hardik NirmalFor Respondent: Shri Rajguru M.V
Section 195Section 195(2)Section 254(1)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “एल मुंबई एल एल” ” ” ” खंडपीठ एल खंडपीठ खंडपीठ खंडपीठ IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI सव"ी राजे"", लेखा सद"य एवं संदीप गोसांई ,"याियक सद"य Before S/Shri Rajendra, A.M. and Sandeep Gosain,J.M. आयकर अपील सं आयकर अपील सं././././ITA No. 5326-5329/Mum/2014, आयकर अपील सं आयकर अपील सं िनधा" िनधा"रण वष" िनधा" िनधा" रण वष" रण वष" /Assessment Year: Not applicable रण वष" Bharat Bijlee Ltd. Asstt. Director Income tax-(Intl. 6th Floor Eectric Mansion, Taxation)-3(2) Appasaheb Marathe Marg, Prabhadevi Vs. 1st Fl…

Allcatel Us International Marketing Inc. ( Now Known As Alcatel Lucent Usa Inc.), Mumbai vs. DDIT (It) 1(1), Mumbai

The appeal of the AO stands dismissed

ITA 7299/MUM/2010[2005-06]Status: DisposedITAT Mumbai24 May 2017AY 2005-06
For Appellant: Shri Jasbir Chouhan-CIT-DRFor Respondent: S/Shri P.J. Pardiwala & Madhur Aggarwal-DR
Section 133Section 254(1)

…आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ एल एल” खंडपीठ खंडपीठ आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई एल एल खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“L”Bench Mumbai सव"ी सव"ी राजे"" राजे"",लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी, "याियक "याियक सद "य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी "याियक "याियक सद सद"य सद "य "य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./7299/Mum/2010, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2005-06 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष…

M/S. I 2 Technologies (Netherland) B.V., Mumbai vs. ADIT RG. - 3(1), Mumbai

In the result, appeal filed by assessee for AYs 2002-03, 2004-05 are allowed and the appeal filed by Revenue against deletion of penalty levied u/s 271(1)(c) is dismissed

ITA 2410/MUM/2007[2002-2003]Status: DisposedITAT Mumbai31 Mar 2017AY 2002-2003

Bench: Shri Jason P. Boaz & Shri Pawan Singh

For Respondent: Sh. M.V.Rajguru
Section 21(1)(c)Section 254(1)Section 271(1)(c)Section 44A

…ITA No(s). 2410/M/2007, 6449/M/2008 & 1718/M/2008 i2 Technologies( Netherland)BV IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “L”, MUMBAI BEFORE SHRI JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.6449 /Mum/2008 (Assessment Year- 2004-05) M/s i 2 Technologies ACIT (International Taxation) - (Netherland) BV, 3 (1), 143-B&C,S.D.F. –V, Mumbai Vs. SEEPZ, Andheri East Mumbai-400096 PAN:AACI0320B (Appellant) (Respondent) ITA No.1718 /Mum/2007 (Assessment Year- 2002-03) ACIT(International Taxation) -3 M/s i 2 Technologies (1), (Netherland) BV, Mumbai 143-B&C,S.D.F. –V, Vs. SEEPZ, Andheri…

Addl CIT 2(3), Mumbai vs. M/S. Tata Consultancy Services Ltd., Mumbai

ITA 7513/MUM/2010[2005-06]Status: DisposedITAT Mumbai23 Mar 2017AY 2005-06

Bench: Shri C.N. Prasad () & Shri Ashwani Taneja ()

Section 195Section 40Section 9(1)(vi)

…ficer [2010] 3 taxman.com 757 (Ahmedabad ITAT) 9. Lastly, it was submitted by the Ld. Sr. Counsel that in case two views are possible, then the view in favour of the assessee should be followed in view of following judgements:- Reliance Industries Ltd [2016] 69 Taxmann.com 311 (Mumbai ITAT)( dt. May 18, 2016) Capgemini Business Services (India) Ltd [2016] 68 Taxmann.com 36 (Mumbai ITAT) (dt. February 29,2016) CIT vs. Vegetable Products (88 ITR 192)(SC) Mysore Minerals vs. CIT (239 ITR 775 (SC) UOI vs. Onkar S. Kanwar (258 ITR 761)(SC) Pradip J Mehta vs CIT (300 ITR 231)(SC) Mahindra & Mahindra vs DCIT (58 TTJ 56…

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…

Hitt Holland Institute of Traffic Technology B. V vs. DDIT, International Taxation 1(1), Kolkata

In the result, appeal of the Assessee is partly allowed

ITA 574/KOL/2014[2010-2011]Status: DisposedITAT Kolkata08 Feb 2017AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 574/Kol/2014 Assessment Year : 2010-11 Hitt Holland Institute Of Traffic -Vs.- D.D.I.T. (Intl.T)-1, Technology B.V., Kolkata Kolkata. [Pan : Aabch 5694 R] (Respondent) (Appellant) For The Appellant : Shri S.K.Agarwal, Ar For The Respondent : Shri.G.Mallikarjuna, Cit(Dr) Date Of Hearing : 02.02.2017. Date Of Pronouncement : 08.02.2017. Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri.G.Mallikarjuna, CIT(DR)
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM] I.T.A No. 574/Kol/2014 Assessment Year : 2010-11 HITT Holland Institute of Traffic -vs.- D.D.I.T. (Intl.T)-1, Technology B.V., Kolkata Kolkata. [PAN : AABCH 5694 R] (Respondent) (Appellant) For the Appellant : Shri S.K.Agarwal, AR For the Respondent : Shri.G.Mallikarjuna, CIT(DR) Date of Hearing : 02.02.2017. Date of Pronouncement : 08.02.2017. ORDER Per N.V.Vasudevan, JM This is an appeal by the Assessee against the order of D.D.I.T.(IT)-1, Kolkata (also referred to as AO) passed u/s 14…