M/S. Atlassian Pty Limited, Bangalore vs. Deputy Commissioner of Income Tax (International Taxation), Circle - 1(2), Bangalore
In the result, the appeal filed by the assessee is allowed
ITA 929/BANG/2019[2010-11]Status: DisposedITAT Bangalore25 Aug 2021AY 2010-11
Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am It(It)A No.929/Bang/2019 : Asst.Year 2010-2011 M/S.Atlassian Pty Limited The Dy.Commissioner Of C/O.Atlassian India Llp, Rmz Income-Tax (International V. Ecoworld, Sez Campus 4C 9Th Taxation) Circle 1(2) Floor – Unit 901 & 902 & 10Th Bangalore. Floor – Unit 1001 & 1002, Sarjapur Outer Ring Road, Devarabeesanahalli & Bhoganahalli Village, Varthur Hobli, Bangalore East Taluk Bangalore – 560 103. Pan : Aapca7076E. (Appellant) (Respondent) Appellant By : Sri.T.Surayanarayana, Advocate Respondent By : Sri.Muzaffar Hussain, Cit-Dr Date Of Pronouncement : 25.08.2021 Date Of Hearing : 24.08.2021 O R D E R Per George George K, Jm This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 01.03.2019 Passed U/S 143(3) R.W.S. 147 R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2010-2011. 2. The Solitary Issue Raised Is Whether The Amounts Received By The Assessee On Account Of Sale Of Software & Other Incidental Receipts Would Constitute Royalty Within The Meaning Of Section 9(1)(Vi) Of The I.T.Act & Article 12 Of The Dtaa Between India & Australia.
For Appellant: Sri.T.Surayanarayana, AdvocateFor Respondent: Sri.Muzaffar Hussain, CIT-DR
Section 143(3)Section 148Section 9(1)(vi)
…was noticed by the Department that the amounts received by assessee for the sale of software / licences is in the nature of royalty in view of the judgment of the Hon’ble jurisdictional High Court in the case of CIT v. Samsung Electronics Limited reported in 320 ITR 209. Since the assessee did not file return of income for the relevant assessment year, notice was issued u/s 148 of the I.T.Act. In response to the notice issued u/s 148, the assessee filed return of income for assessment year 2010-2011 on 02.08.2017. During the course of assessment proceedings, it was seen that the assessee had received total amoun…
