CIT v. CGI Information Systems & Management Consultants (P.) Ltd.

48 Taxmann.com 264High Court2014#5679 most cited
21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Also reported as

275 CTR 72

Issues it is cited on

copyrighted articlesection 9(1)(vi)computer softwaresection 9(1)liable to taxsection 40(a)section 234bsection 234asection 19double taxationdraft assessment ordersection 40

Judgments citing CIT v. CGI Information Systems & Management Consultants (P.) Ltd.

DASSAULT SYSTEMS SOLIDWORKS CORPORATION,CHENNAI vs. THE ACIT (INTL TAX) -2(1) (2) , MUMBAI

In the result, the appeal is allowed

ITA 431/MUM/2022[2018-19]Status: DisposedITAT Mumbai26 Aug 2022AY 2018-19
Section 143(3)Section 234ASection 234BSection 9(1)(vi)

…V. Samsung Electronics Co. Ltd. & Others, (2011) 345 ITR 0494, Kar HC, dated 15.10.2011, CIT V. Wipro Ltd. (2011), 355 ITR 0284 (Kar) / 203 Taxman 621 (Kar.) HC, dated 15.10.2011 and CIT Vs. CGI Information Systems and Management Consultants (P) Ltd., (2014) 48 Taxmann.com 264 (Kar), dated 09.06.2014. It is also specifically argued that the Jurisdictional Tribunal in case of the DIT(IT) Vs. Reliance Infocomm Ltd. (Mum Trib) dated 06.09.2013 has followed the decision of Hon’ble Karnataka High Court in the case of CIT Vs. Synopsis International Old Ltd., 212 Taxman 0454 (Kar. HC), dated 03.08.2010 and CIT Vs. Sams…

IMMARSAT GLOBAL LTD.,MUMBAI vs. DCIT (IT) 2(2)(1), MUMBAI

In the result the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose and ground raised by the assessee are allowed for statistical purpose

ITA 626/MUM/2022[2018-19]Status: HeardITAT Mumbai22 Aug 2022AY 2018-19

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleinmarsat Global Limited V. Dcit (It) – 2(2)(1) Ernst & Young Llp Room No. 1722, 17Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point 29 Senapati Bapat Marg Mumbai – 400021 Dadar (W), Mumbai – 400028 Pan: Aaaci6098K (Appellant) (Respondent) Assessee By : Ms. Aarati Sathe Department By : Ms. Bharati Singh

For Appellant: Ms. Aarati SatheFor Respondent: Ms. Bharati Singh
Section 143(2)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Inmarsat Global Limited v. DCIT (IT) – 2(2)(1) Ernst & Young LLP Room No. 1722, 17th Floor 14th Floor, The Ruby Air India Building, Nariman Point 29 Senapati Bapat Marg Mumbai – 400021 Dadar (w), Mumbai – 400028 PAN: AAACI6098K (Appellant) (Respondent) Assessee by : Ms. Aarati Sathe Department by : Ms. Bharati Singh Date of Hearing : 28.07.2022 Date of Pronouncement : 22.08.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee ag…

DASSAULT SYSTEMES SOLIDWORKS CORPORATION,CHENNAI vs. THE ACIT (INT. TAX) 2(1) (2) , MUMBAI

ITA 2040/MUM/2021[2017-18]Status: DisposedITAT Mumbai27 May 2022AY 2017-18

Bench: Shri M. Balaganesh & Shri Kuldip Singhassessment Year: 2017-18

For Appellant: Shri Pranith Golecha, A.RFor Respondent: Shri Milind Chavan, Sr. D.R
Section 234ASection 234BSection 9

…V. Samsung Electronics Co. Ltd. & Others, (2011) 345 ITR 0494, Kar HC, dated 15.10.2011, CIT V. Wipro Ltd. (2011), 355 ITR 0284 (Kar) / 203 Taxman 621 (Kar.) HC, dated 15.10.2011 and CIT Vs. CGI Information Systems and Management Consultants (P) Ltd., (2014) 48 Taxmann.com 264 (Kar), dated 09.06.2014. It is also specifically argued that the Jurisdictional Tribunal in case of the DIT(IT) Vs. Reliance Infocomm Ltd. (Mum Trib) dated 06.09.2013 has followed the decision of Hon’ble Karnataka High Court in the case of CIT Vs. Synopsis International Old Ltd., 212 Taxman 0454 (Kar. HC), dated 03.08.2010 and CIT Vs. Sams…

TEMENOS INDIA PVT. LTD.,CHENNAI vs. DCIT INTERNATIONAL TAXATION 2(2), CHENNAI

The appeal stands allowed in terms of our above order

ITA 1955/CHNY/2017[2014-15]Status: DisposedITAT Chennai21 Feb 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri C.J. Yeswanth Ram (Advocate)-Ld. ARFor Respondent: Ms. R. Helan Ruby Jesintha (Addl. CIT)-Ld. DR
Section 195Section 201(1)

…IT [2009] 20 ITR 14 wherein it was held that TDS provisions would be applicable to reimbursements also. Reliance was also placed on the decision of Hon’ble Karnataka High Court in the case of CGI Information Systems & Management Consultants (P.) Ltd. Vs. CIT (48 Taxmann.com 264) which held that the question for consideration would be whether what is paid by the assessee to the Canadian Company represents royalty payable for the license granted to use the said facility or is it a cost of acquisition of the said intellectual property rights. What is provided by the Canadian Company to the assessee was not intranet…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE vs. M/S TIMKEN ENGINEERING & RESEARCH INDIA PRIVATE LIMITED , BANGALORE

In the result, the appeal and cross objection filed by the assessee and the appeal of the revenue are treated as partly allowed for statistical purposes

ITA 694/BANG/2019[2011-12]Status: DisposedITAT Bangalore31 Jan 2022AY 2011-12

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year:2011-12

For Appellant: Sri Aliasghar Rampurawala, A.RFor Respondent: Sri Pradeep Kumar, D.R

…the Finance Act 2012 with retrospective effect from 1.6.1976 shall apply to the payment of connectivity charges. b) The decision rendered by Hon’ble Karnataka High Court in the case of CIT Vs. CGI Information Systems & Management Consultants Pvt. Ltd. (2014) 48 Taxmann.com 264, wherein it has been held that intra-net facilities provided by a non- resident company and used by the assessee by making payment would amount to royalty. 15. The Ld. A.R. submitted that the assessment year under consideration is AY 2011-12 and the relevant to the financial year is 2010-11. He submitted that explanation 6 was inserted in…

M/S TIMKEN ENGINEERING AND RESEARCH INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5(1)(1), BANGALORE

In the result, the appeal and cross objection filed by the assessee and the appeal of the revenue are treated as partly allowed for statistical purposes

ITA 517/BANG/2019[2011-12]Status: DisposedITAT Bangalore31 Jan 2022AY 2011-12

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year:2011-12

For Appellant: Sri Aliasghar Rampurawala, A.RFor Respondent: Sri Pradeep Kumar, D.R

…the Finance Act 2012 with retrospective effect from 1.6.1976 shall apply to the payment of connectivity charges. b) The decision rendered by Hon’ble Karnataka High Court in the case of CIT Vs. CGI Information Systems & Management Consultants Pvt. Ltd. (2014) 48 Taxmann.com 264, wherein it has been held that intra-net facilities provided by a non- resident company and used by the assessee by making payment would amount to royalty. 15. The Ld. A.R. submitted that the assessment year under consideration is AY 2011-12 and the relevant to the financial year is 2010-11. He submitted that explanation 6 was inserted in…

DASSAULT SYSTEMES SOLIDWORKS CORPORATION ,CHENNAI vs. DY CIT (IT) 2 (1)(2), MUMBAI

ITA 7313/MUM/2019[2016-17]Status: DisposedITAT Mumbai30 Jun 2020AY 2016-17

Bench: Shri Pramod Kumar() & Shri Ravish Sood () Assessment Year: 2016-17 Dassault Systems Solid The Dy. Commissioner Of Income Works Corporation, Vs. Tax– (International Taxation)- C/O Deloitte Haskins & 2(1)(2) Sells Llp , 7Th Floor, Asv Mumbai Ramana Towers 52, Venkatnarayana Road, Chennai – 600 017 Pan No. Aafcs8787E Appellant Respondent

For Appellant: Shri. Pranit, A.RFor Respondent: Shri. Sanjay Singh, CIT D.R
Section 115ASection 143(2)Section 143(3)Section 9(1)(vi)

…V. Samsung Electronics Co. Ltd. & Others, (2011) 345 ITR 0494, Kar HC, dated 15.10.2011, CIT V. Wipro Ltd. (2011), 355 ITR 0284 (Kar) / 203 Taxman 621 (Kar.) HC, dated 15.10.2011 and CIT Vs. CGI Information Systems and Management Consultants (P) Ltd., (2014) 48 Taxmann.com 264 (Kar), dated 09.06.2014. It is also specifically argued that the Jurisdictional Tribunal in case of the DIT(IT) Vs. Reliance Infocomm Ltd. (Mum Trib) dated 06.09.2013 has followed the decision of Hon’ble Karnataka High Court in the case of CIT Vs. Synopsis International Old Ltd., 212 Taxman 0454 (Kar. HC), dated 03.08.2010 and CIT Vs. Sams…

M/S. TIMKEN ENGINEERING AND RSEARCH INDIA PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-12(4), BENGALURU

In the result, both the appeals of the assessee are treated as partly allowed

ITA 162/BANG/2019[2010-11]Status: DisposedITAT Bangalore29 Apr 2020AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri AliasgarRampurwala, A.RFor Respondent: Shri Priyadarshi Mishra, D.R
Section 234BSection 40

…ITA Nos.161 & 162/Bang/2019 Timken Engineering and Research India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.161&162/Bang/2019 AssessmentYears:2009-10 & 2010-11 M/s. Timken Engineering & Research India Pvt. Ltd. #39-42, Phase II, Deputy Commissioner of Electronic City Vs. Income-tax Circle 12(4) Bangalore-560100 Bangalore PAN NO : AABCT2265L APPELLANT RESPONDENT Appellant by : Shri AliasgarRampurwala, A.R. Respondent by : Shri Priyadarshi Mishra, D.R. Date of Hearing : 13.03.2020…

M/S. TIMKEN ENGINEERING AND RESEARCH INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-12(4),, BENGALURU

In the result, both the appeals of the assessee are treated as partly allowed

ITA 161/BANG/2019[2009-10]Status: DisposedITAT Bangalore29 Apr 2020AY 2009-10

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri AliasgarRampurwala, A.RFor Respondent: Shri Priyadarshi Mishra, D.R
Section 234BSection 40

…ITA Nos.161 & 162/Bang/2019 Timken Engineering and Research India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.161&162/Bang/2019 AssessmentYears:2009-10 & 2010-11 M/s. Timken Engineering & Research India Pvt. Ltd. #39-42, Phase II, Deputy Commissioner of Electronic City Vs. Income-tax Circle 12(4) Bangalore-560100 Bangalore PAN NO : AABCT2265L APPELLANT RESPONDENT Appellant by : Shri AliasgarRampurwala, A.R. Respondent by : Shri Priyadarshi Mishra, D.R. Date of Hearing : 13.03.2020…

DASSAULT SYSTEMS SOLIDWORKS CORPORATION,CHENNAI vs. DDIT (IT) 2(1)(2), MUMBAI

In the result, the appeal filed by the assessee is hereby ordered to be Allowed

ITA 7027/MUM/2018[2015-16]Status: DisposedITAT Mumbai10 Jan 2020AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Bledassault Systems Solidworks Corporation Dy. Cit (International Taxation) – 2(1)(2) V. Mumbai C/O Deloitte Haskins & Sells Llp 7Th Floor, Asv Ramana Towers 52, Venkatnaryana Road Chennai – 600 017 Pan: Aafcs8787E (Appellant) (Respondent) Assessee By : Shri Anantha Krishnan N Department By : Shri V. Sreekar

For Appellant: Shri Anantha Krishnan NFor Respondent: Shri V. Sreekar
Section 115ASection 9Section 9(1)(vi)

…V. Samsung Electronics Co. Ltd. & Others, (2011) 345 ITR 0494, Kar HC, dated 15.10.2011, CIT V. Wipro Ltd. (2011), 355 ITR 0284 (Kar) / 203 Taxman 621 (Kar.) HC, dated 15.10.2011 and CIT Vs. CGI Information Systems and Management Consultants (P) Ltd., (2014) 48 Taxmann.com 264 (Kar), dated 09.06.2014. It is also specifically argued that the Jurisdictional Tribunal in case of the DIT(IT) Vs. Reliance Infocomm Ltd. (Mum Trib) dated 06.09.2013 has followed the decision of Hon’ble Karnataka High Court in the case of CIT Vs. Synopsis International Old Ltd., 212 Taxman 0454 (Kar. HC), dated 03.08.2010 and CIT Vs. Sams…

M/S CGI INFORMATION SYSTEMS AND MANAGEMENT CONSULTANTS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, the appeals of assessee for Assessment Years 2010-11 and 2011-12 are dismissed

ITA 2832/BANG/2018[2010-11]Status: DisposedITAT Bangalore09 Aug 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT (D.R)
Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ C ” BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA. Nos.2832 & 2833/Bang/2018 (Assessment Years : 2010-11 & 2011-12) M/s. CGI Information Systems & Management Consultants Private Limited, E-City Tower, No.95/1 & 95/2, Electronic City Phase 1 (West), Bangalore-560 100 ….Appellant. PAN AAACII994C Vs. Dy. Commissioner of Income Tax (I.T), Circle 1(1), Bangalore. ….Respondent. Assessee By: Smt. Tanmayee Rajkumar, Advocate. Revenue By: Shri Pradeep Kumar, CIT (D.R) Date of Hearing : 16.07.2019 Date…

M/S CGI INFORMATION SYSTEMS AND MANAGEMENT CONSULTANTS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all the three appeals filed by the assessee are dismissed

ITA 2836/BANG/2018[2014-15]Status: DisposedITAT Bangalore25 Jul 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Ms. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 195Section 201Section 253

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 2834 to 2836/Bang/2018 Assessment Years : 2012-13 to 2014-15 M/s. CGI Information Systems and Management Consultants Pvt. Ltd., The Deputy Commissioner of E-City Tower, No. 95/1 & Income Tax (International 95/2, Vs. Taxation), Electronic City Phase-1 Circle – 1 (1), (West), Bangalore. Bangalore – 560 100. PAN: AAACI1994C APPELLANT RESPONDENT Assessee by : Ms. Tanmayee Rajkumar, Advocate Revenue by : Shri Pradeep Kumar, CIT (DR) Date of hearing : 10.07.…

M/S CGI INFORMATION AND MANAGEMENT CONSULTANTS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all the three appeals filed by the assessee are dismissed

ITA 2835/BANG/2018[2013-14]Status: DisposedITAT Bangalore25 Jul 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Ms. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 195Section 201Section 253

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 2834 to 2836/Bang/2018 Assessment Years : 2012-13 to 2014-15 M/s. CGI Information Systems and Management Consultants Pvt. Ltd., The Deputy Commissioner of E-City Tower, No. 95/1 & Income Tax (International 95/2, Vs. Taxation), Electronic City Phase-1 Circle – 1 (1), (West), Bangalore. Bangalore – 560 100. PAN: AAACI1994C APPELLANT RESPONDENT Assessee by : Ms. Tanmayee Rajkumar, Advocate Revenue by : Shri Pradeep Kumar, CIT (DR) Date of hearing : 10.07.…

M/S CGI INFORMATION SYSTEMS AND MANAGEMENT CONSULTANTS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all the three appeals filed by the assessee are dismissed

ITA 2834/BANG/2018[2012-13]Status: DisposedITAT Bangalore25 Jul 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Ms. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 195Section 201Section 253

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 2834 to 2836/Bang/2018 Assessment Years : 2012-13 to 2014-15 M/s. CGI Information Systems and Management Consultants Pvt. Ltd., The Deputy Commissioner of E-City Tower, No. 95/1 & Income Tax (International 95/2, Vs. Taxation), Electronic City Phase-1 Circle – 1 (1), (West), Bangalore. Bangalore – 560 100. PAN: AAACI1994C APPELLANT RESPONDENT Assessee by : Ms. Tanmayee Rajkumar, Advocate Revenue by : Shri Pradeep Kumar, CIT (DR) Date of hearing : 10.07.…

DASSAULT SYSTEMS SOLDWORKS CORPORATION,CHENNAI vs. DDIT (IT) 2(1)(2), MUMBAI

In the result, the appeal filed by the assessee is hereby ordered to be Allowed

ITA 319/MUM/2018[2013-14]Status: DisposedITAT Mumbai25 Feb 2019AY 2013-14

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm

Section 143(3)Section 9Section 9(1)

…V. Samsung Electronics Co. Ltd. & Others, (2011) 345 ITR 0494, Kar HC, dated 15.10.2011, CIT V. Wipro Ltd. (2011), 355 ITR 0284 (Kar) / 203 Taxman 621 (Kar.) HC, dated 15.10.2011 and CIT Vs. CGI Information Systems and Management Consultants (P) Ltd., (2014) 48 Taxmann.com 264 (Kar), dated 09.06.2014. It is also specifically argued that the Jurisdictional Tribunal in case of the DIT(IT) Vs. Reliance Infocomm Ltd. (Mum Trib) dated 06.09.2013 has followed the decision of Hon’ble Karnataka High Court in the case of CIT Vs. Synopsis International Old Ltd., 212 Taxman 0454 (Kar. HC), dated 03.08.2010 and CIT M/s. Das…

DCIT CEN CIR 20, MUMBAI vs. PURNANDU JAIN (HUF), MUMBAI

In the result, this appeal by the assessee stands allowed

ITA 927/MUM/2012[2006-07]Status: DisposedITAT Mumbai08 Jan 2018AY 2006-07

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./I.T.A. Nos. 926 & 927/Bang/2012 ("नधा"रण वष" / Assessment Year: 2009-10 & 2010-11) M/S. Shell India Markets Private Ito (International Taxations), Limited Ward 2(1), Bangalore बनाम/ Trent House, First Floor, G Block, (Now Transferred To Ito (Tds)- Vs. Plot No. C-60, Bandra Kurla Complex, Ltu, Mumbai)) Bandra (E), Mumbai-400 051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaics1404 P (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Madhur Agarwal & Shri Dinesh Patil ""यथ" क" ओर से/Respondent By : Shri M. V. Rajguru

For Appellant: Shri Madhur Agarwal &For Respondent: Shri M. V. Rajguru
Section 14Section 195Section 201Section 201(1)

…आयकर अपील"य अ"धकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SANDEEP GOSAIN, JM आयकर अपील सं./I.T.A. Nos. 926 & 927/Bang/2012 ("नधा"रण वष" / Assessment Year: 2009-10 & 2010-11) M/s. Shell India Markets Private ITO (International Taxations), Limited Ward 2(1), Bangalore बनाम/ Trent House, First Floor, G Block, (now transferred to ITO (TDS)- Vs. Plot No. C-60, Bandra Kurla Complex, LTU, Mumbai)) Bandra (E), Mumbai-400 051 "थायी लेखा सं./जीआइआर सं./PAN/GIR No.AAICS1404 P (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant…

NATIONAL STOCK EXCHANGE OF INDIA LTD,MUMBAI vs. DDIT (IT) RG 4(2), MUMBAI

In the result, assessee’s appeal stands allowed

ITA 7735/MUM/2011[2008-09]Status: DisposedITAT Mumbai18 May 2017AY 2008-09

Bench: Shri Shamim Yahya & Shri Ravish Sood

For Appellant: Shri. Arvind SondeFor Respondent: Shri. Jasbir Chouhan
Section 195Section 195(1)Section 201(1)Section 9(1)(iv)Section 90(2)

…IT V Samsung Electronics Co. Ltd. & Others, (2011) 345 ITR 0494, Kar HC, dated:15.10.2011, CIT V. Wipro Ltd. (2011), 355 ITR 0284(Kar)/ 203 Taxman 621 (Kar.) HC, dated: 15.10.2011 and CIT Vs. CGI information Systems and Management consultants (P) Ltd., (2014) 48 Taxmann.com 264 (KAR), dated: 9- 6-2014. That the High court of Karnataka has decided the issue of software Royalty, both before the insertion of Explanations 4, 5 and 6 in Section 9(1)(vi) of the LT. Act by the Finance Act, 2012 and even after their insertion. That the insertion of these Explanations has not altered the views of Hon'ble High Court of Kar…

GO AIRLINES (INDIA) LTD,MUMBAI vs. DDIT (IT) 3(1), MUMBAI

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

ITA 7326/MUM/2014[]Status: DisposedITAT Mumbai03 May 2017

Bench: Shri B.R. Baskaran (Am)& Shri Shaktijit Dey (Jm)

Section 195Section 9(1)(vi)

…THE INCOME TAX APPELLATE TRIBUNAL “L” Bench, Mumbai Before Shri B.R. Baskaran (AM)& Shri Shaktijit Dey (JM) I.T.A. No. 7326/Mum/2014 I.T.A. No. 7327/Mum/2014 Go Airlines (India) Ltd. DCIT International C-1, Wadia International Vs. Taxation-3(1) Centre (WIC) 1st Floor, R.No. 136 Pandurang Budhkar Marg Sciendia House Worli N.M. Marg Mumbai-400 025. Ballard Estate PAN No. AACCG2599K Mumbai-400 038. (Appellant) (Respondent) Assessee by Shri Madhur Agarwal & Shri Saktijit Dey Department by Shri M.V. Rajguru Date of Hearing 9.3.2017 Date of Pronouncement 3.5.2017 O R D E R Per B.R. Baskaran (AM) :- Both these…

DASSAULT SYSTEMS SOLDWORKS CORPORATION,CHENNAI vs. DDIT (IT) 2(1)(2), MUMBAI

In the result, the appeal filed by the assessee is hereby ordered

ITA 936/MUM/2015[2011-12]Status: DisposedITAT Mumbai28 Feb 2017AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Anantha Krishanan NFor Respondent: Shri Jasbir Chauhan (CIT-DR)
Section 115ASection 142(1)Section 143(2)Section 143(3)Section 234BSection 9(1)(vi)

…आयकर अपीलीय अिधकरण, मुंबई "ायपीठ ‘एल’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद", एवं "ी अमरजीत िसंह, "ाियक सद", के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.936/Mum/2015 (िनधा"रण वष" / Assessment Year: 2011-12) बनाम/ Dassault Systemes The Dy. Director of Income SolidWorks Corporation Tax (International Taxation)- Vs. C/o. BMR & Associates LLP 2(1)(2) 31, Sudha Centre, 2nd Floor, Mumbai Dr. Radhakrishnan Salai, Mylapore, Chennai – 600004 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAFCS8787E (अपीलाथ" /Appellant) (""थ" / Respondent)…

ADIT (IT) 3(2), MUMBAI vs. FIRST ADVANTAGE P. LTD, MUMBAI

In the result, both the appeals filed by the revenue are dismissed

ITA 3031/MUM/2010[2008-09]Status: DisposedITAT Mumbai11 Jan 2017AY 2008-09

Bench: Shri B.R. Baskaran (Am)& C.N. Prasad (Jm)

Section 115ASection 195(2)Section 9(1)(vi)

…We have heard rival contentions and perused the record. The Ld D.R placed his reliance on various case laws including the decision rendered by Hon’ble Karnataka High Court in the case of Cit Vs. CGI Information Systems & Management Consultants (P) Ltd (2014)(275 CTR 72), Synopsis International Old Ltd (2013)(212 Taxman 0454) and CIT Vs. Samsung Electronics Co Ltd (2011)(245 CTR 0481) in order to support the order passed by the AO. On the contrary, the Ld A.R submitted that the assessee has obtained only license to use the software. He submitted that the assessee is entitled to use the software for its internal b…

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