M/S. Autodesk Asia Pte Limited, Singapore vs. Assistant Commissioner of Income Tax (International Taxation), Circle - 1(1), Bangalore
In the result, the appeal of the assessee is allowed
ITA 1274/BANG/2019[2016-17]Status: DisposedITAT Bangalore09 Aug 2021AY 2016-17
Bench: Shri N.V. Vasudevan & Shri B R Baskaranit(It)A No.1274/Bang/2019 Assessment Year: 2016-17 M/S. Autodesk Asia Pte. Ltd., Vs. The Assistant Commissioner Of 3, Fusionopolis Way 10/21 Symbiosis, Income Tax (International Taxation), Singapore, Foreign, Singapore. Circle – 1(1), Pan: Aafca 6398 D Bengaluru. Appellant Respondent Assessee By : Shri. T. Suryanarayana, Advocate Revenue By : Ms. Neera Malhotra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 05.08.2021 Date Of Pronouncement : 09.08.2021 O R D E R Per N.V. Vasudevan: This Is An Appeal By The Assessee Against The Order Dated 24.04.2019 Passed By The Acit (International Taxation), Circle -1(1), Bengaluru, Under Section 143(3) Read With Section 144C Of The Income Tax Act, 1961 (Act), In Relation To Ay 2016-17. 2. The Assessee Is A Company Incorporated In Singapore & Is A Tax Resident Of Singapore In Terms Of The India Singapore Double Taxation Avoidance Agreement (Dtaa). The Assessee Is Engaged In The Business Of Distribution Of Computer Software & Providing Ancillary Services In The Asia Pacific Region. During The Relevant Previous Year, The Assessee Sold
For Appellant: Shri. T. Suryanarayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144CSection 195Section 9(1)(vi)
…ds placed before us. We note that Hon'ble Supreme Court considered the issue by observing as under:- "3. One group of appeals arises from a common judgment of the High Court of Karnataka dated 15.10.2011 reported as CIT v. Samsung Electronics Co. Ltd., (2012) 345 ITR 494, by which the question which was posed before the High Court, was answered stating that the amounts paid by the concerned persons resident in India to non-resident, foreign software suppliers, amounted to royalty and as this was .so, the same constituted taxable income deemed to accrue in India under section 9(1)(vi) of the Income Tax Act, 1961 […
