CIT v. Samsung Electronics Ltd.

345 ITR 494High Court2012#153 most cited

What is CIT v. Samsung Electronics Ltd. authority for?

Payments by Indian residents to non-resident foreign software suppliers for software are considered royalty, constituting income deemed to accrue in India under section 9(1)(v), thereby requiring tax deduction at source under section 195.

461

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. Samsung Electronics Ltd. · section 9(1)(v) · section 9(1)(vi) · section 195 · computer software royalty · non-resident payments · deemed income India · tax deduction at source · foreign software suppliers · royalty income · software licensing

Sections most often in play

Section 9(1)(vi)Section 195Section 9(1)(vii)Section 40(a)(i)Section 13(4)Section 13(3)(a)Section 13(4)(c)Section 144C(5)
Read the full judgment

Issues it is cited on

section 9(1)(vi)computer softwaresection 9(1)section 195fees for technical servicespermanent establishmentsection 30non-residentdouble taxationsection 19transferperson

Judgments citing CIT v. Samsung Electronics Ltd.

M/S Wipro Ltd, Bangalore vs. Additional Commissioner of Income Tax, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1215/BANG/2014[2007-08]Status: DisposedITAT Bangalore21 Jun 2019AY 2007-08

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…at the decisions rendered by the Tribunal were issued without considering the law laid down by the Hon’ble High Court in the matter of CIT v. Synopsis International Old Ltd. 212 Taxman 454 (Kar) and in the matter of CIT v. Samsung Electronics Co. Ltd. & Ors., 345 ITR 494 (Kar) whereby the High Court has consistently held that the payments made by the assessee for purchase of software was in the nature of royalty and hence, subject to deduction of tax and non-deduction of tax automatically invokes the rigors of section 201 for declaring the assessee as assessee in default. It was further submitted by the ld. DR th…

Assistant Commissioner of Income-Tax, Bangalore vs. M/S. Cheslind Textiles Ltd., Bangalore

In the result appeal filed by revenue stands dismissed

ITA 1639/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Jun 2019AY 2011-12

Bench: Shri J. Sudhakar Reddy & Ms. Beena Pillaiassessment Year : 2011-12

For Appellant: Shri Vipul Jain, CAFor Respondent: Shri Vikas Suryavamshi, Addl. CIT (DR)
Section 142Section 143Section 195Section 195(1)Section 40Section 9(1)(vi)

…omes allowable expenditure and the same is outside rigours of the s. 40(a)(ia) of the Act. 10. The judgment of the Karnataka High Court in the case of Samsung Electronics Co. Ltd. & Ors. vs. CIT & Ors. (2009) 227 CTR (Kar) 335 (2009) 31 DTR (Kar) 257 : (2010) 320 ITR 209 (Kar) retied on by the Department, dealt on whether tax is to be deducted at source, under s. 195 of the Act, in respect of payment made to non-resident, on import of software. The judgment of the Karnataka High Court is largely based on the judgment of Supreme Court in the case of Transmission Corporation of AP Ltd. & Anr. vs. CIT (1999) 155 CTR…

ITO 3(3)2, Mumbai vs. Shamrock Pharmachemi P.Ltd, Mumbai

In the result appeal of the Revenue in ITA No

ITA 1774/MUM/2013[2009-10]Status: DisposedITAT Mumbai30 May 2019AY 2009-10

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1774/Mum/2013 (नििाारण वर्ा / Assessment Year: 2009-10) बिाम/ Ito 3(3)2, M/S. Shamrock R.No. 602, Pharmachemi Pvt. Ltd., Aayakar Bhavan, 83E,Hansraj Pragi Bldg., V. M.K Road, Opp. Dr. E Moses Road, Mumbai 400020 Worli, Mumbai-400018 स्थायी ऱेखा सं./ Pan: Aaacs6290H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. Ashim Kumar Modi (Cit- Dr), Shri V. Justin & Ms. Chaitna Ajaria Shri. Bharat L. Gandhi Assessee By: सुनवाई की तारीख /Date Of Hearing : 01.03.2019 घोषणा की तारीख /Date Of Pronouncement : 30.05.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 1774/Mum/2013, Is Directed Against Appellate Order Dated 29.10.2012, Passed By Learned Commissioner Of Income Tax (Appeals)-7, Mumbai (Hereinafter Called ―The Cit(A)‖) In Appeal Number Cit(A)-7/Ito-3(3)(2)/It-166/11-12, For Assessment Year 2009-10, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 29.12.2011 Passed By Learned Assessing Officer (Hereinafter Called ―The Ao‖) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called ―The Act‖) For Ay 2009-10. I.T.A. No.1774/Mum/2013

For Respondent: Shri. Ashim Kumar Modi (CIT-
Section 143(3)Section 195Section 68

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.1774/Mum/2013 (नििाारण वर्ा / Assessment Year: 2009-10) बिाम/ ITO 3(3)2, M/s. Shamrock R.No. 602, Pharmachemi Pvt. Ltd., Aayakar Bhavan, 83E,Hansraj Pragi Bldg., v. M.K Road, Opp. Dr. E Moses Road, Mumbai 400020 Worli, Mumbai-400018 स्थायी ऱेखा सं./ PAN: AAACS6290H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri. Ashim Kumar Modi (CIT- DR), Shri V. Justin and Ms. Chaitna Ajaria Shri. Bharat L…

Marvel Drugs P. Ltd, Mumbai vs. ACIT 6(3), Mumbai

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 1089/MUM/2010[2004-05]Status: DisposedITAT Mumbai20 May 2019AY 2004-05

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2004-05 Assessment Year: 2005-06 Assessment Year: 2006-07

For Appellant: Shri Nishant Thakkar, A.RFor Respondent: Shri D.G. Pansari, D.R
Section 143(1)Section 40A(2)(b)Section 40a

…ction 195(2) and makes the remittance without deduction of tax at source, the assessee should be visited with consequences for non deduction of tax at source, which was accepted by Hon'ble Karnataka High Court in the case of CIT Vs Samsung Electronic Co Ltd ( 320 ITR 209), was categorically rejected by Their Lordships, and Their Lordships observed as follows: In our view, section 195(2) is based on the "principle of proportionality". The said sub -section gets attracted only in cases where the payment ma de is a composite payment in which a certain proportion of payment has an element of "income" chargeable to t…

Asst CIT Cir 1, Kalyan vs. Monarch Catalyst P.Ltd, Thane

ITA 4759/MUM/2015[2009-10]Status: DisposedITAT Mumbai16 May 2019AY 2009-10

Bench: Hon’Ble Sh. G. S. Pannu, V.P & Hon’Ble Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 4759/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2009-10) In The Matter Of:

For Appellant: Shri B. S. Bist, DRFor Respondent: Shri Naresh Kumar
Section 143Section 195(1)Section 35DSection 40Section 5(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE HON’BLE SH. G. S. PANNU, V.P & HON’BLE SH. SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 4759/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2009-10) In the matter of: M/s Monarch Catalyst ACIT CIR-1, IT Office, 1st floor, Mohan Pvt. Ltd. बिधम/ A-94 & F ½, MIDC Plaza Wayale Nagar, Vs. Phase-1, Dombivali(E), Khadapada, Thane-421203 Kalyan-421301. स्थायीलेखासं./जीआइआरसं./ PAN No. AAACM5013G (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri B. S. Bist, DR प्रत्यथीकीओरसे/Respondentby : Shri Naresh Kumar, AR सुनवाईकीतारीख/ : 22.02.20…

M/S. Acer India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

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

ITA 502/BANG/2017[2012-13]Status: DisposedITAT Bangalore10 May 2019AY 2012-13

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri Ajay Vohra, Sr. Advocate & Shri Niranjan, AdvocateFor Respondent: Dr. Pradeep Kumar, CIT (DR)
Section 143(3)Section 144C(13)Section 153Section 234BSection 271(1)(c)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.502/Bang/2017 Assessment year : 2012-13 Acer India Pvt. Ltd., Vs. The Dy. Commissioner of Income-tax, No.13, 6th Floor, Embassy Heights, Circle-1(1)(2), Magrath Road, Next to Hosmat Hospital Bengaluru. Bengaluru-560 025. PAN – AACCA 1237 A APPELLANT RESPONDENT IT(TP)A No.2837/Bang/2017 Assessment year : 2013-14 Acer India Pvt. Ltd., Vs. The Dy. Commissioner of Income-tax, No.13, 6th Floor, Embassy Heights, Circle-1(1)(1), Magrath Road, Next to Ho…

M/S. Ansys Software Pvt Ltd, Bengaluru vs. Income Tax Officer, Ward-1(1), International Taxation, Bengaluru

In the result, all the appeals of the assessee are treated as allowed for statistical purposes

ITA 515/BANG/2018[2010-11]Status: DisposedITAT Bangalore02 May 2019AY 2010-11

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri V Chandrasekhar, AdvocateFor Respondent: Shri Vimal Anand, Addl CIT
Section 201

…the Ld CIT(A) proceeded to pass the order and confirmed the interest charged by the AO by observing that the Hon’ble jurisdictional Karnataka High Court has held the payments for purchase of software as royalty in the case of Samsung Electronics Company Ltd (345 ITR 494). Accordingly the Ld CIT(A) held that the assessee is liable to deduct tax at source from the payment made to USA company. Since the TDS amount deducted by the assessee was remitted belatedly, the Ld CIT(A) confirmed the orders passed by the AO and accordingly dismissed the appeals filed by the assessee in all the years. ITA Nos.512 to 515/Bang/…

Lxia Technologies Limited, Kolkata vs. ACIT, (I.T.) Cir.-1(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 313/KOL/2017[2013-14]Status: DisposedITAT Kolkata30 Apr 2019AY 2013-14

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.313/Kol/2017 ("नधा"रणवष" / Assessment Year:2013-14)

For Appellant: Shri Prashant Mehar Chandani, AdvocateFor Respondent: Dr. P. K. Srihari, CIT DR
Section 143(3)Section 144C(5)Section 9(1)

…ome and would be the 'business income' of the non-resident. The learned Ixia Technologies International Ltd. Assessment Year:2013-14 DR however placed reliance on the decision of the Hon'ble Karnataka High Court in "CIT v. Samsung Electronics Co. Ltd." [2012] 345 ITR 494/[2011] 203 Taxman 477/16 taxmann.com 141 wherein it has been observed that under the agreement, what had been transferred was only a license to use the copyright belonging to the non- resident subject to the terms and conditions of the agreement and that the non-resident supplier continued to be the owner of the copyright and all other intellectu…

ACIT, Circle-4(1), Kolkata vs. M/S. Goodricke Group Ltd., Kolkata

In the result, appeal of the revenue is dismissed

ITA 895/KOL/2017[2008-09]Status: DisposedITAT Kolkata26 Apr 2019AY 2008-09

Bench: Shri Aby T Varkey , Jm &

Section 143(3)Section 40

…ance made by the AO relying on the decisions in the case of Transmission Corporation of India of AP Limited (Supreme Court 239 ITR 587) and on the decision in the case of CIT 'Vs. Samsung Electronics Co. Ltd (Karnataka High Court 4 M/s. Goodricke Group Ltd., 320 ITR 209) was due to erroneous appreciation of the ratio of the said decisions of the respective Hon'ble Courts. The A.Rs of the assessee have submitted that the Hon'ble Karnataka High Court decision in 320 ITR 209 (supra) was overruled by the Hon'ble Supreme Court in the case of GE India Technology Centre Pvt. Ltd. Vs. CIT and Another, (327 ITR 456). In…

Deputy Commissioner of Income Tax Circle-1(1)(1), Bangalore vs. M/S Allegis Services India Pvt Ltd, Bangalore

In the result, the appeal by the revenue as well as CO by the assessee is dismissed

ITA 2199/BANG/2018[2012-13]Status: DisposedITAT Bangalore05 Apr 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2012-13

For Appellant: Shri Chavali Narayan, CAFor Respondent: Shri C.H. Sundar Rao, CIT(DR-I)(ITAT), Bengaluru
Section 40

…ting income from business. According to the AO, the payment in question was in the nature of ‘royalty’ and in coming to the aforesaid conclusion, the AO relied on the decision of the Hon’ble High Court of Karnataka in the case of Samsung Electronics Co. Ltd., 345 ITR 494 (Kar). 4. Before the CIT(Appeals), the assessee submitted that out of the sum of Rs. 19,50,43,544 paid to non-residents for purchase of shrink wrapped software, payments were made upto 15.10.2011 amounting to Rs. 6,16,99,639 and payments made after 15.10.2011 upto the end of the financial year i.e., up to 31.03.2012, were a sum of Rs. 13,33,43,9…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM ITA No.319/Mum/2018 & ITA No.320/Mum/2018 (Assessment Year :2013-14 & 2014-15) M/s. Dessault Systemes Vs. The Dy. Commissioner of Solidworks Corporation Income-Tax (International C/o. Deloitte Haskins and Taxation) – 2 (1)(2) Sells LLP, 7th Floor Mumbai ASV Ramana Towers, 57, Venkatnarayana Road Chennai – 600 017 PAN/GIR No.AAFCS8787E (Appellant) .. (Respondent) Assessee by Shri Anantha Krishnan Revenue by Shri Nishant Somaiya Date of Hearing 25/02/2019 Date of Pronouncement 25/02/2019 आदेश / O R D E R P…

M/S Teekays Interior Solutions Pvt Ltd, Bangalore vs. Commissioner of Income Tax, Bangalore

In the result, the appeal of the assessee is partly allowed

ITA 400/BANG/2017[2011-12]Status: DisposedITAT Bangalore15 Feb 2019AY 2011-12

Bench: Shri N.V.Vasudevan, Vp & Shri B.R.Baskaran, Am

For Appellant: Smt.Sheetal, AdvocateFor Respondent: Shri P.V.Pradeepkumar, Addl.CIT
Section 14ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri N.V.Vasudevan, VP & Shri B.R.Baskaran, AM ITA No.400/Bang/2017 : Asst.Year 2011-2012 M/s.Teekays Interior The Dy.Commissioner of Solutions Private Limited Vs. Income-tax, Circle 12(4) 22, Venkateswamy Naidu Bengaluru. Road, Koramangala Bengaluru – 560 051. PAN : AAACT5905G. (Appellant) (Respondent) Appellant by : Smt.Sheetal, Advocate Respondent by : Shri P.V.Pradeepkumar, Addl.CIT Date of Pronouncement : 15.02.2019 Date of Hearing : 22.01.2019 O R D E R Per B.R.Baskaran, AM : The assessee has filed this appeal challenging the ord…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 908/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 907/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 906/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 905/PUN/2015[2007-08]Status: DisposedITAT Pune23 Jan 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

M/S Pepperl & Fuchs (India) Private Limited, Bangalore vs. Income Tax Officer Ward-5(1)(3), Bangalore

In the result, the assessee’s appeal for assessment year 2015-16 is dismissed

ITA 2257/BANG/2018[2015-16]Status: DisposedITAT Bangalore05 Dec 2018AY 2015-16

Bench: Shri N. V. Vasudevan & Shri Jason P Boazassessment Year : 2015-16 M/S. Pepperl & Fuchs (India) Vs. The Income-Tax Officer, Private Limited, Ward 5(1)(3), # 546/1, 7Th Main 4Th Phase, Bangalore. Peenya Industrial Estate, Bangalore – 560 058. Pan : Aaacp 1218 L Appellant Respondent Assessee By : Shri. Dheeraj, Advocate Revenue By : Shri. Nandhini Das, Addl. Cit Date Of Hearing : 28.11.2018 Date Of Pronouncement : 5.12.2018 O R D E R

For Appellant: Shri. Dheeraj, AdvocateFor Respondent: Shri. Nandhini Das, Addl. CIT
Section 143(3)Section 195Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment year : 2015-16 M/s. Pepperl & Fuchs (India) Vs. The Income-tax Officer, Private Limited, Ward 5(1)(3), # 546/1, 7th Main 4th Phase, Bangalore. Peenya Industrial Estate, Bangalore – 560 058. PAN : AAACP 1218 L APPELLANT RESPONDENT Assessee by : Shri. Dheeraj, Advocate Revenue by : Shri. Nandhini Das, Addl. CIT Date of hearing : 28.11.2018 Date of Pronouncement : 5.12.2018 O R D E R Per Jason P Boaz, Accountant Member This appeal by the assessee is directed aga…

Mentor Graphics Ireland Ltd., New Delhi vs. ACIT (International Taxation), New Delhi

The appeal of the assessee is partly allowed

ITA 6693/DEL/2016[2013-14]Status: DisposedITAT Delhi23 Nov 2018AY 2013-14

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2013-14

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri G.K. Dhall, CIT DR
Section 144C(1)Section 9(1)(vi)Section 90

…any copyright. Therefore, consideration received from distributors is to be treated as royalty even under the DTAA as the definition covers the consideration received for the use of copyright. Karnataka High Court in the case of Samsung Electronics Co. Ltd. (345 ITR 494) wherein the Hon’ble Karnataka High Court has held that payments made for software would be taxable as royalty even under the DTAA. The Hon’ble High Court held as under:- “If is also clear from the above said analysis of the DTAA, Income-tax Act, Copyright Act that the payment would constitute ‘royalty’ within the meaning of Article 12(3) of the…

M/S Pepperl & Fuchs India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-5(1)(2), Bangalore

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

ITA 845/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Nov 2018AY 2013-14

Bench: Shri N.V.Vasudevan & Shri Inturi Rama Rao

For Appellant: Shri Dheeraj, AdvocateFor Respondent: Dr.P.V.Pradeep Kumar, Addl.CIT(DR)
Section 143(3)Section 195Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI N.V.VASUDEVAN, VICE PRESIDENT and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.844 & 845/Bang/2018 (Assessment years:2014-15 & 2013-14) M/s.Pepperl & Fuchs (India) Pvt. Ltd. 546/1, 7th Main, 4th Phase, Peenya Industrial Estate, Bengaluru-560058. … Appellant PAN:AAACP 1218 L Vs Income-tax Officer, Ward 5(1)(3), Bengaluru. … Respondent Appellant by : Shri Dheeraj, Advocate. Respondent by : Dr.P.V.Pradeep Kumar, Addl.CIT(DR) Date of hearing : 15/11/2018 Date of pronouncement : 16/11/2018 O R D E R Per INTURI RAMA RAO, AM: These are appeals fil…

M/S Pepperl & Fuchs India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-5(1)(3), Bangalore

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

ITA 844/BANG/2018[2014-15]Status: DisposedITAT Bangalore16 Nov 2018AY 2014-15

Bench: Shri N.V.Vasudevan & Shri Inturi Rama Rao

For Appellant: Shri Dheeraj, AdvocateFor Respondent: Dr.P.V.Pradeep Kumar, Addl.CIT(DR)
Section 143(3)Section 195Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI N.V.VASUDEVAN, VICE PRESIDENT and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.844 & 845/Bang/2018 (Assessment years:2014-15 & 2013-14) M/s.Pepperl & Fuchs (India) Pvt. Ltd. 546/1, 7th Main, 4th Phase, Peenya Industrial Estate, Bengaluru-560058. … Appellant PAN:AAACP 1218 L Vs Income-tax Officer, Ward 5(1)(3), Bengaluru. … Respondent Appellant by : Shri Dheeraj, Advocate. Respondent by : Dr.P.V.Pradeep Kumar, Addl.CIT(DR) Date of hearing : 15/11/2018 Date of pronouncement : 16/11/2018 O R D E R Per INTURI RAMA RAO, AM: These are appeals fil…