CIT v. Infosys Technologies Ltd.

51 Taxmann.com 417Reported decision2014#1027 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).

106

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 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.

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…

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 79/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 78/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 77/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 76/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 75/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

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 74/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

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 73/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

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 72/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

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 71/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

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 70/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

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 69/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

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…