CIT v. Siemens Aktiongesellschaft

162 TTJ 336Income Tax Appellate Tribunal2014#5430 most cited

What is CIT v. Siemens Aktiongesellschaft authority for?

Amendments or explanations inserted into the Income Tax Act can be read into a Double Taxation Avoidance Agreement (DTAA) when the scope of definitions for terms like 'royalty' are substantially similar under both the Act and the DTAA.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Siemens Aktiongesellschaft · 310 ITR 320 · royalty · income tax act · DTAA · tax treaty · section 9(1)(vi) · computer software

Issues it is cited on

section 9(2)copyrighted articlesection 90(2)section 9(1)(vi)computer softwaresection 40(a)(i)tax treatypermanent establishmentsection 90section 9(1)interest under section 234asection 40(a)

Judgments citing CIT v. Siemens Aktiongesellschaft

Galatea Ltd, Mumbai vs. DCIT (It) RG 2(3)(2), Mumbai

In the result, the assessee’s appeal for A

ITA 5434/MUM/2015[2012-13]Status: DisposedITAT Mumbai29 Jun 2016AY 2012-13

Bench: Shri Jason P. Boaz & Shri Saktijit Daym/S. Galatea Ltd. Dcit (International Taxation) P.O. 1156, Industrial Vs. Range 2(3)(2) Area, Dalton, Israel Mumbai Pan - Aadcg8396D Appellant Respondent

For Appellant: Shri Bomi Daruwala &For Respondent: Shri Jasbir Chouhan
Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 144C(5)Section 9(1)(vi)Section 90(2)

…authorities below ought to be upheld. In support of this proportion the assessee, inter alia, relied on the following judicial pronouncements: - 5 M/s. Galatea Ltd. i) CIT vs. Siemens Aktiongesellschaft (310 ITR 320 (Bom) ii) Viacom 18 Media (P.) Ltd. (2014) 162 TTJ 336 (Mum) iii) CIT vs. CGI Information Systems and Management Consultants (P) Ltd. (2014) 48 Taxman.com 264 (Kar) 5.3 In rejoinder, the learned A.R. for the assessee reiterated that the issue in dispute for consideration in this appeal is covered in favour of the assessee by the decision of the Coordinate Bench in the assessee’s own case for A.Y. 201…