CIT v. Infosys Technologies Ltd.

51 Taxmann.com 417Reported decision2014#1198 most cited

What is CIT v. Infosys Technologies Ltd. authority for?

Payments for accessing standard online databases constitute fees for technical services under Section 9(1)(vii), thereby requiring the deduction of tax at source and preventing disallowance under Section 40(a)(i).

95

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Also referred to as

CIT v. Infosys Technologies Ltd. · Infosys Technologies Ltd. · Section 9(1)(vii) · Section 40(a)(i) · fees for technical services · FTS · TDS online databases · tax deduction at source · disallowance Section 40(a)(i) · accessing online databases

Also reported as

116 Taxmann 204

Judgments citing CIT v. Infosys Technologies Ltd.

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

The appeal stand partly allowed

ITA 136/COCH/2019[2010-11]Status: DisposedITAT Cochin30 Nov 2022AY 2010-11

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M & Hon’Ble Shri Manoj Kumar Aggarwal, A.M

For Appellant: Shri Rajakannan (Advocate)- Ld. A.RFor Respondent: Shri M. Rajasekhar (CIT) – Ld. DR
Section 143(3)Section 40Section 9(1)(vii)

…AO held the same to be Technical services u/s 9(1)(vii) Explanation-2 and since no tax was deducted against the same, disallowance was made u/s 40(a)(i). 4.2 The Ld. CIT(A), considering the decision of Hon’ble Karnataka High Court in Infosys Technlogies Ltd. (51 Taxmann.com 417) held that TDS would be required on such payments and accordingly, decided this issue against the assessee. 4.3 We find that the payment is in the nature of accessing online data bases which are standard in nature. No specific technical service has been provided by the payee. Such payment could not be considered as royalty as per the lates…

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE 1(2), BANGALORE

Accordingly treated as allowed for statistical purpose

ITA 98/BANG/2021[2017-18]Status: DisposedITAT Bangalore25 Aug 2021AY 2017-18

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

…IT(IT)A Nos.61 to 98/Bang/2021 M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.61 to 98/Bang/2021 Assessment Year: 2012-13 to 2017-18 (Excluding March 2016) Infosys Limited Deputy Commissioner of 44, Infosys Avenue Electronics City Income-tax Hosur Road International Taxation Vs. Bangalore 560 100 Circle-1(2) Bengaluru PAN NO :AAACI4798L APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 06.08.2…

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BANGALORE

Accordingly treated as allowed for statistical purpose

ITA 97/BANG/2021[2017-18]Status: DisposedITAT Bangalore25 Aug 2021AY 2017-18

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

…IT(IT)A Nos.61 to 98/Bang/2021 M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.61 to 98/Bang/2021 Assessment Year: 2012-13 to 2017-18 (Excluding March 2016) Infosys Limited Deputy Commissioner of 44, Infosys Avenue Electronics City Income-tax Hosur Road International Taxation Vs. Bangalore 560 100 Circle-1(2) Bengaluru PAN NO :AAACI4798L APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 06.08.2…

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2) , BANGALORE

Accordingly treated as allowed for statistical purpose

ITA 96/BANG/2021[2017-18]Status: DisposedITAT Bangalore25 Aug 2021AY 2017-18

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

…IT(IT)A Nos.61 to 98/Bang/2021 M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.61 to 98/Bang/2021 Assessment Year: 2012-13 to 2017-18 (Excluding March 2016) Infosys Limited Deputy Commissioner of 44, Infosys Avenue Electronics City Income-tax Hosur Road International Taxation Vs. Bangalore 560 100 Circle-1(2) Bengaluru PAN NO :AAACI4798L APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 06.08.2…

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2) , BANGALORE

Accordingly treated as allowed for statistical purpose

ITA 95/BANG/2021[2017-18]Status: DisposedITAT Bangalore25 Aug 2021AY 2017-18

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

…IT(IT)A Nos.61 to 98/Bang/2021 M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.61 to 98/Bang/2021 Assessment Year: 2012-13 to 2017-18 (Excluding March 2016) Infosys Limited Deputy Commissioner of 44, Infosys Avenue Electronics City Income-tax Hosur Road International Taxation Vs. Bangalore 560 100 Circle-1(2) Bengaluru PAN NO :AAACI4798L APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 06.08.2…

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCEL-1(2), BANGALORE

Accordingly treated as allowed for statistical purpose

ITA 94/BANG/2021[2017-18]Status: DisposedITAT Bangalore25 Aug 2021AY 2017-18

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

…IT(IT)A Nos.61 to 98/Bang/2021 M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.61 to 98/Bang/2021 Assessment Year: 2012-13 to 2017-18 (Excluding March 2016) Infosys Limited Deputy Commissioner of 44, Infosys Avenue Electronics City Income-tax Hosur Road International Taxation Vs. Bangalore 560 100 Circle-1(2) Bengaluru PAN NO :AAACI4798L APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 06.08.2…

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2) , BANGALORE

Accordingly treated as allowed for statistical purpose

ITA 93/BANG/2021[2017-18]Status: DisposedITAT Bangalore25 Aug 2021AY 2017-18

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

…IT(IT)A Nos.61 to 98/Bang/2021 M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.61 to 98/Bang/2021 Assessment Year: 2012-13 to 2017-18 (Excluding March 2016) Infosys Limited Deputy Commissioner of 44, Infosys Avenue Electronics City Income-tax Hosur Road International Taxation Vs. Bangalore 560 100 Circle-1(2) Bengaluru PAN NO :AAACI4798L APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 06.08.2…

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2) , BANGALORE

Accordingly treated as allowed for statistical purpose

ITA 92/BANG/2021[2017-18]Status: DisposedITAT Bangalore25 Aug 2021AY 2017-18

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

…IT(IT)A Nos.61 to 98/Bang/2021 M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.61 to 98/Bang/2021 Assessment Year: 2012-13 to 2017-18 (Excluding March 2016) Infosys Limited Deputy Commissioner of 44, Infosys Avenue Electronics City Income-tax Hosur Road International Taxation Vs. Bangalore 560 100 Circle-1(2) Bengaluru PAN NO :AAACI4798L APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 06.08.2…

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2) , BANGALORE

Accordingly treated as allowed for statistical purpose

ITA 91/BANG/2021[2017-18]Status: DisposedITAT Bangalore25 Aug 2021AY 2017-18

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

…IT(IT)A Nos.61 to 98/Bang/2021 M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.61 to 98/Bang/2021 Assessment Year: 2012-13 to 2017-18 (Excluding March 2016) Infosys Limited Deputy Commissioner of 44, Infosys Avenue Electronics City Income-tax Hosur Road International Taxation Vs. Bangalore 560 100 Circle-1(2) Bengaluru PAN NO :AAACI4798L APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 06.08.2…

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2) , BANGALORE

Accordingly treated as allowed for statistical purpose

ITA 90/BANG/2021[2017-18]Status: DisposedITAT Bangalore25 Aug 2021AY 2017-18

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

…IT(IT)A Nos.61 to 98/Bang/2021 M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.61 to 98/Bang/2021 Assessment Year: 2012-13 to 2017-18 (Excluding March 2016) Infosys Limited Deputy Commissioner of 44, Infosys Avenue Electronics City Income-tax Hosur Road International Taxation Vs. Bangalore 560 100 Circle-1(2) Bengaluru PAN NO :AAACI4798L APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 06.08.2…

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2) , BANGALORE

Accordingly treated as allowed for statistical purpose

ITA 89/BANG/2021[2017-18]Status: DisposedITAT Bangalore25 Aug 2021AY 2017-18

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

…IT(IT)A Nos.61 to 98/Bang/2021 M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.61 to 98/Bang/2021 Assessment Year: 2012-13 to 2017-18 (Excluding March 2016) Infosys Limited Deputy Commissioner of 44, Infosys Avenue Electronics City Income-tax Hosur Road International Taxation Vs. Bangalore 560 100 Circle-1(2) Bengaluru PAN NO :AAACI4798L APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 06.08.2…

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2) , BANGALORE

Accordingly treated as allowed for statistical purpose

ITA 88/BANG/2021[2017-18]Status: DisposedITAT Bangalore25 Aug 2021AY 2017-18

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

…IT(IT)A Nos.61 to 98/Bang/2021 M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.61 to 98/Bang/2021 Assessment Year: 2012-13 to 2017-18 (Excluding March 2016) Infosys Limited Deputy Commissioner of 44, Infosys Avenue Electronics City Income-tax Hosur Road International Taxation Vs. Bangalore 560 100 Circle-1(2) Bengaluru PAN NO :AAACI4798L APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 06.08.2…

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2) , BANGALORE

Accordingly treated as allowed for statistical purpose

ITA 87/BANG/2021[2017-18]Status: DisposedITAT Bangalore25 Aug 2021AY 2017-18

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

…IT(IT)A Nos.61 to 98/Bang/2021 M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.61 to 98/Bang/2021 Assessment Year: 2012-13 to 2017-18 (Excluding March 2016) Infosys Limited Deputy Commissioner of 44, Infosys Avenue Electronics City Income-tax Hosur Road International Taxation Vs. Bangalore 560 100 Circle-1(2) Bengaluru PAN NO :AAACI4798L APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 06.08.2…

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BANGALORE

Accordingly treated as allowed for statistical purpose

ITA 86/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 Aug 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

…IT(IT)A Nos.61 to 98/Bang/2021 M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.61 to 98/Bang/2021 Assessment Year: 2012-13 to 2017-18 (Excluding March 2016) Infosys Limited Deputy Commissioner of 44, Infosys Avenue Electronics City Income-tax Hosur Road International Taxation Vs. Bangalore 560 100 Circle-1(2) Bengaluru PAN NO :AAACI4798L APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 06.08.2…

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BANGALORE

Accordingly treated as allowed for statistical purpose

ITA 85/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 Aug 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

…IT(IT)A Nos.61 to 98/Bang/2021 M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.61 to 98/Bang/2021 Assessment Year: 2012-13 to 2017-18 (Excluding March 2016) Infosys Limited Deputy Commissioner of 44, Infosys Avenue Electronics City Income-tax Hosur Road International Taxation Vs. Bangalore 560 100 Circle-1(2) Bengaluru PAN NO :AAACI4798L APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 06.08.2…

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BANGALORE

Accordingly treated as allowed for statistical purpose

ITA 84/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 Aug 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

…IT(IT)A Nos.61 to 98/Bang/2021 M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.61 to 98/Bang/2021 Assessment Year: 2012-13 to 2017-18 (Excluding March 2016) Infosys Limited Deputy Commissioner of 44, Infosys Avenue Electronics City Income-tax Hosur Road International Taxation Vs. Bangalore 560 100 Circle-1(2) Bengaluru PAN NO :AAACI4798L APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 06.08.2…

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BANGALORE

Accordingly treated as allowed for statistical purpose

ITA 83/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 Aug 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

…IT(IT)A Nos.61 to 98/Bang/2021 M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.61 to 98/Bang/2021 Assessment Year: 2012-13 to 2017-18 (Excluding March 2016) Infosys Limited Deputy Commissioner of 44, Infosys Avenue Electronics City Income-tax Hosur Road International Taxation Vs. Bangalore 560 100 Circle-1(2) Bengaluru PAN NO :AAACI4798L APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 06.08.2…

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BANGALORE

Accordingly treated as allowed for statistical purpose

ITA 82/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 Aug 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

…IT(IT)A Nos.61 to 98/Bang/2021 M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.61 to 98/Bang/2021 Assessment Year: 2012-13 to 2017-18 (Excluding March 2016) Infosys Limited Deputy Commissioner of 44, Infosys Avenue Electronics City Income-tax Hosur Road International Taxation Vs. Bangalore 560 100 Circle-1(2) Bengaluru PAN NO :AAACI4798L APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 06.08.2…

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BANGALORE

Accordingly treated as allowed for statistical purpose

ITA 81/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 Aug 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

…IT(IT)A Nos.61 to 98/Bang/2021 M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.61 to 98/Bang/2021 Assessment Year: 2012-13 to 2017-18 (Excluding March 2016) Infosys Limited Deputy Commissioner of 44, Infosys Avenue Electronics City Income-tax Hosur Road International Taxation Vs. Bangalore 560 100 Circle-1(2) Bengaluru PAN NO :AAACI4798L APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 06.08.2…

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BANGALORE

Accordingly treated as allowed for statistical purpose

ITA 80/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 Aug 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

…IT(IT)A Nos.61 to 98/Bang/2021 M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.61 to 98/Bang/2021 Assessment Year: 2012-13 to 2017-18 (Excluding March 2016) Infosys Limited Deputy Commissioner of 44, Infosys Avenue Electronics City Income-tax Hosur Road International Taxation Vs. Bangalore 560 100 Circle-1(2) Bengaluru PAN NO :AAACI4798L APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 06.08.2…

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