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.

Dy. CIT 7(2)(1), Mumbai vs. M/S Mahendra Cie Automotive Ltd. (Formely Known As Mahindra Forgings Ltd.), Mumbai

In the result, appeals of the revenue for A

ITA 2323/MUM/2019[2011-12]Status: DisposedITAT Mumbai08 Dec 2020AY 2011-12

Bench: Shri C.N. Prasad, Hon'Bleshri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri H.P. Mahajani
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NO. 2320, 2321, 2322, 2323, 2324 & 2325/MUM/2019 (A.Y. 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14) v. M/s. Mahindra CIE Automotive Ltd., DCIT Central Circle – 7(2)(1) {formerly known as Mahindra Forgings Ltd.,} 1st Floor, Mahindra Tower Room No. 126A, 1st Floor Aayakar Bhavan, M.K. Road P.K. Kurne Chowk, Worli Mumbai – 400 020 Mumbai – 400 018 PAN: AABCM6632J (Appellant) (Respondent) Assessee by : Shri H.P. Mahajani Department by Ms. Ashima…

Dy. CIT 7(2)(1), Mumbai vs. M/S Mahendra Cie Automotive Ltd. (Formely Known As Mahindra Forgings Ltd.), Mumbai

In the result, appeals of the revenue for A

ITA 2321/MUM/2019[2009-10]Status: DisposedITAT Mumbai08 Dec 2020AY 2009-10

Bench: Shri C.N. Prasad, Hon'Bleshri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri H.P. Mahajani
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NO. 2320, 2321, 2322, 2323, 2324 & 2325/MUM/2019 (A.Y. 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14) v. M/s. Mahindra CIE Automotive Ltd., DCIT Central Circle – 7(2)(1) {formerly known as Mahindra Forgings Ltd.,} 1st Floor, Mahindra Tower Room No. 126A, 1st Floor Aayakar Bhavan, M.K. Road P.K. Kurne Chowk, Worli Mumbai – 400 020 Mumbai – 400 018 PAN: AABCM6632J (Appellant) (Respondent) Assessee by : Shri H.P. Mahajani Department by Ms. Ashima…

Dy. CIT 7(2)(1), Mumbai vs. M/S Mahendra Cie Automotive Ltd. (Formely Known As Mahindra Forgings Ltd., Mumbai

In the result, appeals of the revenue for A

ITA 2320/MUM/2019[2008-09]Status: DisposedITAT Mumbai08 Dec 2020AY 2008-09

Bench: Shri C.N. Prasad, Hon'Bleshri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri H.P. Mahajani
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NO. 2320, 2321, 2322, 2323, 2324 & 2325/MUM/2019 (A.Y. 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14) v. M/s. Mahindra CIE Automotive Ltd., DCIT Central Circle – 7(2)(1) {formerly known as Mahindra Forgings Ltd.,} 1st Floor, Mahindra Tower Room No. 126A, 1st Floor Aayakar Bhavan, M.K. Road P.K. Kurne Chowk, Worli Mumbai – 400 020 Mumbai – 400 018 PAN: AABCM6632J (Appellant) (Respondent) Assessee by : Shri H.P. Mahajani Department by Ms. Ashima…

M/S. Veerabhadrappa Sangappa & Company, Sandur vs. The Assistant Commissioner of Income Tax, Circle- 1, Bellary

In the result appeal filed by assessee stands partly allowed

ITA 1054/BANG/2019[2013-14]Status: DisposedITAT Bangalore08 Dec 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2013–14

For Appellant: Shri Chythanya K.K, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT
Section 145Section 28Section 5

…bility of the section. The acid test, "did the expenditure fall on the assessee in this character as trader and was it for the purpose of the business". 21. The co-ordinate Bench in the matter of CIT & ANOTHER vs INFOSYS TECHNOLOGIES LIMITED reported in (2014)360 ITR 174(Kar) while examining the claim of the assessee to treat the expenditure incurred by it for installing the traffic signals as business expenditure under Section 37(1) of the Act, had held " for purpose of business" used in Section 37(1) of the Act should not be limited to meaning of earning profit alone Page 132 of 138 A.Y:2013-14 and it inclu…

M/S Gogga Gurushanthiah & Bros., Hospet vs. ACIT, Bellary

In the result, appeal of the assessee is allowed

ITA 504/BANG/2014[2009-10]Status: DisposedITAT Bangalore29 May 2020AY 2009-10

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadaleassessment Year : 2009-10 Shri. Goggagurushantiah & Bros, Acit/Dcit, P. No.4, Mine Owners & Mineral Circle – I, Grinders Nehru Co-Op Colony, Vs. Bellary. Hospet. Pan : Aacfg 6895 M Appellant Respondent Assessee By : Shri.B. S. Balachandran, Advocate Revenue By : Shri. A. Ramesh Kumar, Jcit (Dr)(Itat), Bengaluru Date Of Hearing : 04.03.2020 Date Of Pronouncement : 29.05.2020 O R D E R Per A.K. Garodiathis Appeal Is Filed By The Assessee & The Same Is Directed Against The Order Of Learned Cit(A), Hubli, Dated 22.01.2014 For Assessment Year 2009-10. 2. The Grounds Raised By The Assessee Are As Under: The Learned Commissioner Of Income-Tax (Appeals), Hubli Is Not 1. Justified In Rejecting The Claim For Expenditure Amounting To Rs. 10,00,000/- Being The Amount Of Contribution Paid To The Deputy Commissioner, Bellary For Hampi Utsay. 2. The Learned Commissioner Of Income-Tax (Appeals), Hubli Is Not Justified In Treating The Expenditure Of Contribution Paid To The Deputy Commissioner, Bellary For Hampi Utsav As Not Incurred For The Purpose Of Business As Provided U/S 37 Of It Act 1961. Page 2 Of 4

For Appellant: Shri.B. S. Balachandran, AdvocateFor Respondent: Shri. A. Ramesh Kumar, JCIT (DR)(ITAT), Bengaluru
Section 37Section 37(1)

…he same judgment of Hon’ble Karnataka High Court rendered in the case of M/s. Kanhaiyalal Dudheria Vs. JCIT (supra) and it was pointed out that in this para, the judgment of Hon’ble Karnataka High Court rendered in the case of CIT Vs. Infosys Technology Ltd., 360 ITR 174 (Karnataka) was noted and it was also noted that in this case, the issue in dispute was regarding the expenditure incurred by the assessee for installing the traffic signals as business expenditure under section 37(1) of the Income Tax Act, 1961 and it was held that for the purpose of business used in section 37(1) of the Income Tax Act, 1961, it…

Fractal Analytics P.Ltd, Mumbai vs. Asst CIT Cir 9(3)(2), Mumbai

In the result, this appeal filed by the assessee stands partly allowed

ITA 1024/MUM/2017[2012-13]Status: DisposedITAT Mumbai21 Sept 2017AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

For Appellant: Shri Ajit Kumar JainFor Respondent: Shri Jayant Kumar
Section 144C(5)Section 234BSection 37(1)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘K’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI Before Shri Shamim Yahya, AM & Shri Ram Lal Negi, JM ITA No.1024/Mum/2017 : Asst.Year 2012-2013 M/s.Fractal Analytics Private Limited Asst.Commissioner of Income-tax बनाम/ Level 7, Silver Metropolis Circle 9(3)(2) Western Express Highway Mumbai. Vs. Goregaon (East), Mumbai – 400 063. PAN : AAACF4502D. (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से /Appellant by : Shri Ajit Kumar Jain ""यथ" क" ओर से /Respondent by : Shri Jayant Kumar सुनवाई क" तार"ख / घोषणा क" तार"ख / Date of Hearing : 25.07.201…