How many judgments cite CIT v. Sun Microsystems India Pvt. Ltd.?

11 judgments on BharatTax cite CIT v. Sun Microsystems India Pvt. Ltd. (48 Taxmann.com 93), spanning 2018 to 2024.

CIT v. Sun Microsystems India Pvt. Ltd.

Q: Which sections of the Income Tax Act does CIT v. Sun Microsystems India Pvt. Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 144C(13), Section 13(4)(c) of the India-UK Double Taxation Avoidance Agreement, Section 192, Section 195, Section 1961.

48 Taxmann.com 93High Court2014#9817 most cited

What is CIT v. Sun Microsystems India Pvt. Ltd. authority for?

Fees for technical services are taxable in India only if the 'make available' test is satisfied, meaning the recipient of the service is enabled to apply the technology or knowledge. If technology or technological services are not made available to the Indian entity, the payment is not taxable as fees for technical services.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2024.

Also referred to as

CIT v. Sun Microsystems India Pvt. Ltd. · 48 Taxmann.com 93 · make available test · fees for technical services · DTAA · withholding tax · non-resident · tax treaty · India-UK Double Taxation Avoidance Agreement

Sections most often in play

Section 143(3)Section 144C(13)Section 13(4)(c) of the India-UK Double Taxation Avoidance Agreement Section 192 Section 195 Section 1961 Section 234B Section 270A

Read the full judgment

Issues it is cited on

withholding tax section 90(2)section 9(1)(vii)fees for technical services tax treaty computer software section 90 section 9(1)permanent establishment liable to tax section 144c(13)non-resident

Judgments citing CIT v. Sun Microsystems India Pvt. Ltd.

Nord Anglia Education Limited, United Kingdom vs. DCIT Intl. Taxation Circle 2(2)(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2385/DEL/2023[2020-21]Status: DisposedITAT Delhi07 Aug 2024AY 2020-21

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Kanchan Kaushal, AdvFor Respondent: Sh. Vijay B. Vasanta, CIT-DR

Section 143(3)Section 144CSection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 2385/Del/2023 : Asstt. Year : 2020-21 Nord Anglia Education Ltd., Vs. DCIT, 4th Floor, Nova South, 160, Victoria International Taxation, Street, London, United Kingdom-SW1E5JB Circle-2(2)(2), New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAGCN2898G Assessee by : Sh. Kanchan Kaushal, Adv. Revenue by : Sh. Vijay B. Vasanta, CIT-DR Date of Hearing: 08.05.2024 Date of Pronouncement: 07.08.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has…

Jcdecaux S.A., New Delhi vs. ACIT, Circle-2(1)(2), International Taxation, New Delhi

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

ITA 2473/DEL/2022[2018-19]Status: DisposedITAT Delhi03 May 2024AY 2018-19

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. K. M. Gupta, Adv. &For Respondent: Sh. Om Parkash, Sr. DR

Section 143(3)Section 234BSection 270ASection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member ITA No. 2473/Del/2022 : Asstt. Year: 2018-19 JCDECAUX S.A, Vs ACIT, C/o. JCDecaux Advertising India P Circle 2(1)(2), Ltd., Plot No. 153, 3rd Floor, Okhla New Delhi Industrial Estate, Phase-III, New Delhi 110020 (APPELLANT) (RESPONDENT) PAN No. AACCJ 8567 A Assessee by : Sh. K. M. Gupta, Adv. & Ms. Saloni Shital, AR Revenue by : Sh. Om Parkash, Sr. DR Date of Hearing: 12.04.2024 Date of Pronouncement: 03.05.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The prese…

Erickson Incorporated, Mumbai vs. DCIT, It, Circle 2 (2)(1), Mumbai

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 2133/MUM/2022[2017-18]Status: DisposedITAT Mumbai27 Apr 2023AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Harsh KothariFor Respondent: Shri Soumendu Kumar Dash

Section 143(3)Section 144C(13)Section 144C(5)Section 195Section 234CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.2133/Mum./2022 (Assessment Year : 2017–18) Erickson Incorporated The Capital, C–70, G–Block ……………. Appellant Bandra Kurla Complex (East) Mumbai 400 051 PAN – AAECE2256P v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(2)(1), Mumbai Assessee by : Shri Harsh Kothari Revenue by : Shri Soumendu Kumar Dash Date of Hearing – 14/3/2023 Date of Order – 27/04/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal…

Lemnisk Private Limited (Formerly Known As 'Vizury Interactive Solutions Private Limited'), Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result appeal filed by assessee for assessment year

ITA 2129/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri K.R. Vasudevan

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1851/Bang/2017 & 2129/Bang/2018 Assessment Years : 2012-13 & 2013-14 M/s. Lemnisk Pvt. Ltd., (formerly known as ‘Vizury The Deputy Interactive Solutions Pvt. Commissioner of Ltd.), Income Tax, No. 135, 1st Cross, Circle – 7 (1) (2), 5th Block, Koramangala, Vs. Bangalore. Bangalore – 560 095. PAN: AACCV8881B APPELLANT RESPONDENT : Shri K.R. Vasudevan, Assessee by Advocate : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 02-03-2022 Date of Pronounc…

Lemnisk Private Limited (Formerly Known As 'Vizury Interactive Solutions Pvt Ltd'), Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result appeal filed by assessee for assessment year

ITA 1851/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Apr 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri K.R. Vasudevan

M/S Orkla Asia Pacific Pte Ltd, Bangalore vs. Deputy Commissioner of Income Tax (It) Circle-2(1), Bangalore

In the result, the appeal of the assessee stands allowed

ITA 193/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Dec 2021AY 2015-16

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiassessment Year : 2015-16 M/S. Orkla Asia Pacific Pte Ltd., The Deputy C/O Mtr Foods Pvt. Ltd., Commissioner Of No. 1, 2Nd & 3Rd Floor, Income Tax (It), 100 Feet Inner Ring Road, Asmnt, Circle – 2(1), Ejipura, Vs. Bangalore. Bangalore – 560 047. Pan: Aabco4087B Appellant Respondent Assessee By : Shri Sharath Rao, Advocate : Shri Pradeep Kumar, Cit Revenue By (Dr) Date Of Hearing : 03-11-2021 Date Of Pronouncement : 30-12-2021 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Final Assessment Order Dated 17/12/2018 Passed U/S. 143 (3) By The Ld.Dcit, Asmnt, Circle-2(1), Bangalore For Assessment Year 2015-16 On Following Grounds Of Appeal: “The Grounds Mentioned Hereinafter Are Without Prejudice To One Another. 1. Barred By Limitation The Order Passed By The Learned Assessing Officer ('Learned Ao') Is Barred By Limitation In View Of The Express Provisions Of Section 144C(13) Of The Income-Tax Act, 1961 ('The Act') Wherein, The Order Should Be Passed Within One Month From The End Of The Month In Which Dispute

For Appellant: Shri Sharath Rao, Advocate

Section 143Section 144C(13)Section 234ASection 234BSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2015-16 M/s. Orkla Asia Pacific Pte Ltd., The Deputy C/o MTR Foods Pvt. Ltd., Commissioner of No. 1, 2nd & 3rd Floor, Income Tax (IT), 100 feet inner ring road, ASMNT, Circle – 2(1), Ejipura, Vs. Bangalore. Bangalore – 560 047. PAN: AABCO4087B APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, Advocate : Shri Pradeep Kumar, CIT Revenue by (DR) Date of Hearing : 03-11-2021 Date of Pronouncement : 30-12-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Presen…

M/S. Bain & Company India Pvt. Ltd., Gurgaon vs. ITO (TDS) (International Taxation), New Delhi

ITA 2845/DEL/2016[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi10 Nov 2021

For Appellant: Shri Himanshu Sinha &For Respondent: Shri Umesh Takiyar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D : NEW DELHI (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER Assessment Year: 2009-10 Bain & Company India Pvt. Ltd., Vs ITO (TDS), 5th Floor, Building No.8A, International Taxation, DLF Cyber City, Ward-3(2), Gurgaon. New Delhi. PAN : AACCB8671R (Appellant) (Respondent) Assessee by : Shri Himanshu Sinha & Shri Bhuvan Dhupar, Advocates Revenue by : Shri Umesh Takiyar, Sr. DR Date of Hearing : 17.08.2021 Date of Pronouncement : 10.11.2021 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is…

M/S Redcore India Private Limited, Bangalore vs. The Income Tax Officer Ward-5(1)(4), Bangalore

In the result, appeal by the assessee is partly allowed

ITA 226/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Apr 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R Baskaranassessment Year : 2014-15

For Appellant: Shri M.P Lohia, C.AFor Respondent: Dr. P.V Pradeep Kumar, Addl. CIT (DR) by

Section 195Section 234DSection 271Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C ” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R BASKARAN, ACCOUNTANT MEMBER Assessment year : 2014-15 Redcore (India) Pvt. Vs. The Income-tax Officer, Ltd., Ward - 5(1)(4), 1st Floor, 71, SRT Bengaluru. Cunningham Road, Bengaluru. PAN: AAGCR 0132 B. APPELLANT RESPONDENT Appellant by : Shri M.P Lohia, C.A Respondent : Dr. P.V Pradeep Kumar, Addl. CIT (DR) by Date of hearing : 03-04-2019 Date of Pronouncement : 24-04-2019 O R D E R Per N.V. Vasudevan, Vice President This is an appeal by the assessee against the order dated 26-10-2017 of the CIT…

Ciena Communications India Pvt. Ltd., New Delhi vs. ACIT, Circle- 6(1), New Delhi

In the result grounds raised by assessee for the year under consideration stands allowed

ITA 3563/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Sept 2018AY 2014-15

Bench: Sri R.K.Panda & Smt. Beena A Pillai

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Surender Pal, Sr. D.R

Section 234DSection 244ASection 250(6)Section 253(1)(a)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: BENCH “B” NEW DELHI BEFORE SRI R.K.PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA Nos. 3561, 3562 and 3563/Del/2018 A.Y. 2012-13, 2013-14 & 2014-15 Ciena Communications India Pvt. Ltd. vs. ACIT, Circle-6(1) C/o Kochhar and Co. New Delhi Law House, Suite/Unit No.1120-1121, 11th Floor, Tower A, DLF Towers, Jasola, Jasola District Centre New Delhi 110 025 PAN: AADCC8462C (Appellant) (Respondent) Appellant by: Shri Vishal Kalra, Adv. Respondent by: Shri Surender Pal, Sr. D.R. Date of hearing: 14.09.2018 Date of Pronouncement: 27th Sept…

Ciena Communications India Pvt. Ltd., New Delhi vs. ACIT, Circle- 6(1), New Delhi

In the result grounds raised by assessee for the year under consideration stands allowed

ITA 3562/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Sept 2018AY 2013-14

Bench: Sri R.K.Panda & Smt. Beena A Pillai

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Surender Pal, Sr. D.R

Section 234DSection 244ASection 250(6)Section 253(1)(a)Section 40

Ciena Communications India Pvt. Ltd., New Delhi vs. ACIT, Circle- 6(1), New Delhi

In the result grounds raised by assessee for the year under consideration stands allowed

ITA 3561/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Sept 2018AY 2012-13

Bench: Sri R.K.Panda & Smt. Beena A Pillai

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Surender Pal, Sr. D.R

Section 234DSection 244ASection 250(6)Section 253(1)(a)Section 40