What is CIT v. Synopsis International Old Ltd. authority for?

Payments for computer software are treated as royalty income under Section 9(1)(vi) of the Income-tax Act, particularly concerning the expanded definition provided by Explanation 2 and Explanation 4.

How many judgments cite CIT v. Synopsis International Old Ltd.?

177 judgments on BharatTax cite CIT v. Synopsis International Old Ltd. (212 Taxmann 454), spanning 2015 to 2025.

Which sections of the Income Tax Act does CIT v. Synopsis International Old Ltd. come up under?

It is most often cited in judgments turning on Section 195, Section 13(3), Section 143(3), Section 195(2), Section 9(1)(vi), Section 195(1).

CIT v. Synopsis International Old Ltd. (212 Taxmann 454)

DCIT(IT)-2(1)(2),MUMBAI, MUMBAI vs. DELOITTE TOUCH TMATSU INDIA LLP, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 4655/MUM/2025[2021-22]Status: DisposedITAT Mumbai17 Dec 2025AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 195Section 195(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4654/Mum/2025 (Assessment Year :2020-21) ITA No.4655/Mum/2025 (Assessment Year :2021-22) & DCIT-(IT)-2(1)(2) Vs. Deloitte Haskin & Sells Mumbai LLP 32 Floor, One International Centre Tower-3, Senapati Bapat Marg, Elphiston Mumbai-400 013 PAN/GIR No.AACFD4815A (Appellant) .. (Respondent) Assessee by Shri P.J. Pardiwala / Shri Niraj Sheth / Shri Ashesh Safi Revenue by Shri Krishna Kumar, Sr.DR Date of Hearing 17/11/2025 Date of Pronouncement 17/12/2025 आदेश / O R D E…

DCIT(IT)-2(1)(2), MUMBAI, MUMBAI vs. DELOITTE HASKIN & SELLS LLP, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 4654/MUM/2025[2020-21]Status: DisposedITAT Mumbai17 Dec 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 195Section 195(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4654/Mum/2025 (Assessment Year :2020-21) ITA No.4655/Mum/2025 (Assessment Year :2021-22) & DCIT-(IT)-2(1)(2) Vs. Deloitte Haskin & Sells Mumbai LLP 32 Floor, One International Centre Tower-3, Senapati Bapat Marg, Elphiston Mumbai-400 013 PAN/GIR No.AACFD4815A (Appellant) .. (Respondent) Assessee by Shri P.J. Pardiwala / Shri Niraj Sheth / Shri Ashesh Safi Revenue by Shri Krishna Kumar, Sr.DR Date of Hearing 17/11/2025 Date of Pronouncement 17/12/2025 आदेश / O R D E…

DCIT(IT)-2(1)(2), MUMBAI, MUMBAI vs. DELOITTE HASKIN & SELLS LLP, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 4653/MUM/2025[2020]Status: DisposedITAT Mumbai17 Dec 2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 195Section 195(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4654/Mum/2025 (Assessment Year :2020-21) ITA No.4655/Mum/2025 (Assessment Year :2021-22) & DCIT-(IT)-2(1)(2) Vs. Deloitte Haskin & Sells Mumbai LLP 32 Floor, One International Centre Tower-3, Senapati Bapat Marg, Elphiston Mumbai-400 013 PAN/GIR No.AACFD4815A (Appellant) .. (Respondent) Assessee by Shri P.J. Pardiwala / Shri Niraj Sheth / Shri Ashesh Safi Revenue by Shri Krishna Kumar, Sr.DR Date of Hearing 17/11/2025 Date of Pronouncement 17/12/2025 आदेश / O R D E…

DCIT(IT)-2(1)(2), MUMBAI, MUMBAI vs. DELOITTE TOUCH TMATSU INDIA LLP, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 4638/MUM/2025[2021]Status: DisposedITAT Mumbai17 Dec 2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 195Section 195(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4654/Mum/2025 (Assessment Year :2020-21) ITA No.4655/Mum/2025 (Assessment Year :2021-22) & DCIT-(IT)-2(1)(2) Vs. Deloitte Haskin & Sells Mumbai LLP 32 Floor, One International Centre Tower-3, Senapati Bapat Marg, Elphiston Mumbai-400 013 PAN/GIR No.AACFD4815A (Appellant) .. (Respondent) Assessee by Shri P.J. Pardiwala / Shri Niraj Sheth / Shri Ashesh Safi Revenue by Shri Krishna Kumar, Sr.DR Date of Hearing 17/11/2025 Date of Pronouncement 17/12/2025 आदेश / O R D E…

DEPUTY COMMISSIONER OF INCOME TAX(IT)-2(1)-2 MUMBAI, MUMBAI vs. DELOITTE TOUCHE TOHMATSU INDIA LLP, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 3455/MUM/2025[2021-22]Status: DisposedITAT Mumbai17 Dec 2025AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 195Section 195(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4654/Mum/2025 (Assessment Year :2020-21) ITA No.4655/Mum/2025 (Assessment Year :2021-22) & DCIT-(IT)-2(1)(2) Vs. Deloitte Haskin & Sells Mumbai LLP 32 Floor, One International Centre Tower-3, Senapati Bapat Marg, Elphiston Mumbai-400 013 PAN/GIR No.AACFD4815A (Appellant) .. (Respondent) Assessee by Shri P.J. Pardiwala / Shri Niraj Sheth / Shri Ashesh Safi Revenue by Shri Krishna Kumar, Sr.DR Date of Hearing 17/11/2025 Date of Pronouncement 17/12/2025 आदेश / O R D E…

ASST. COMMISSIONER OF INCOME TAX(IT)-2(1)-2 MUMBAI, MUMBAI vs. DELOITTE TOUCHE TOHMATSU INDIA LLP, MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 2723/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Aug 2025AY 2019-20

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2019-20

For Appellant: Shri Niraj Sheth and Ms. Darshana Shah, AdvocatesFor Respondent: Shri Krishna Kumar, Sr. DR

Section 195(1)Section 195(2)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2019-20 Assistant Commissioner of Deloitte Touche Tohmatsu India LLP Income Tax (IT)-2(1)-2, 32nd Floor, One International Mumbai Center Tower 3 Vs Senapati Bapat Marg . Elphinstone Road (West), MUMBAI - 400013 (PAN : AALFD7157) (Appellant) (Respondent) Present for: Assessee : Shri Niraj Sheth and Ms. Darshana Shah, Advocates Revenue : Shri Krishna Kumar, Sr. DR Date of Hearing : 18.08.2025 Date of Pronouncement : 26.08.2025 O R D E R PER GIRISH…

DCIT(IT)-2(1)-2, MUMBAI, MUMBAI vs. DELOITTE HASKINS & SELLS LLP, MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 5715/MUM/2024[2019-20]Status: DisposedITAT Mumbai18 Feb 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 195Section 195(1)Section 195(2)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER Dy. Commissioner of Vs. M/s. Deloitte Haskins Income Tax (IT)-2(1)-2, & Sells LLP Mumbai 32nd Floor, One Room No.604, 6th Floor International Centre Kautilya Bhavan Tower-3, Senapati G Block, BKC, Mumbai Bapat Marg Maharashtra- 400 051 Mumbai, Maharashtra – 400 013 PAN/GIR No.AACFD4815A (Appellant) .. (Respondent) Assessee by Shri Niraj Sheth / Shri Ninad Patade & Ms. Darshana Shah Revenue by Shri Krishna Kumar-Sr. DR Date of Hearing 11/02/2025 Date of Pronouncement 18/02/202…

DCIT (IT)-2(1)(2), MUMBAI, MUMBAI vs. DELOITTE HASKINS SELLS LLP, UK

In the result, all the appeals of the assessees are allowed

ITA 4517/MUM/2024[2018-19]Status: DisposedITAT Mumbai17 Jan 2025AY 2018-19

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Respondent: Shri Krishna Kumar, Sr. DR

Section 195(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP & MS PADMAVATHY S, AM I.T.A. No. 4515/Mum/2024 (Assessment Year: 2018-19) DCIT(IT)-2(1)(2), Deloitte Touche Tohmatsu India Kautilya Bhavan, BKC, LLP, Mumbai-400051. Vs. Hill House, London, UK, United Kingdom. PAN : AALFD7157J Appellant) : Respondent) I.T.A. No. 4517/Mum/2024 (Assessment Year: 2018-19) DCIT(IT)-2(1)(2), Deloitte Haskins Sells LLP, 6th Floor, Kautilya Bhavan, BKC, Hill House, New Street, London, Vs. Mumbai-400013. United Kingdom. PAN : AADCC1811B Appellant) : Respondent) : Shri Niraj Sheth / Ms. Darshana Appellant…

DCIT (IT)-2(1)(2),MUMBAI, MUMBAI vs. DELOITTE TOUCHE TOHMATSU INDIA LLP, UK

In the result, all the appeals of the assessees are allowed

ITA 4515/MUM/2024[2018-19]Status: DisposedITAT Mumbai17 Jan 2025AY 2018-19

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Respondent: Shri Krishna Kumar, Sr. DR

Section 195(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP & MS PADMAVATHY S, AM I.T.A. No. 4515/Mum/2024 (Assessment Year: 2018-19) DCIT(IT)-2(1)(2), Deloitte Touche Tohmatsu India Kautilya Bhavan, BKC, LLP, Mumbai-400051. Vs. Hill House, London, UK, United Kingdom. PAN : AALFD7157J Appellant) : Respondent) I.T.A. No. 4517/Mum/2024 (Assessment Year: 2018-19) DCIT(IT)-2(1)(2), Deloitte Haskins Sells LLP, 6th Floor, Kautilya Bhavan, BKC, Hill House, New Street, London, Vs. Mumbai-400013. United Kingdom. PAN : AADCC1811B Appellant) : Respondent) : Shri Niraj Sheth / Ms. Darshana Appellant…

DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 2 2, BMTC BUILDING KORAMANGALA vs. THE OASIS CENTRE LLC, DUBAI UAE

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 959/BANG/2023[2016-17]Status: DisposedITAT Bangalore08 Feb 2024AY 2016-17

Bench: Shri George George K & Shri Chandra Poojariit(It)A No.959/Bang/2023 Assessment Year : 2016-17 Dcit (International Taxation), Vs. M/S. The Oasis Centre Llc, Circle – 2(2), Land Mark Group West Wing Building Bengaluru. No.3, Off Hal Airport Main Road, Yamlur – 560 037, Bangalore. Pan : Aafct 2481 C Appellant Respondent Assessee By : Shri. K. R. Vasudevan, Advocate Revenue By : Ms. Neera Malhotra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 07.02.2024 Date Of Pronouncement : 08.02.2024

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 250Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(IT)A No.959/Bang/2023 Assessment Year : 2016-17 DCIT (International Taxation), Vs. M/s. The Oasis Centre LLC, Circle – 2(2), Land Mark Group West Wing Building Bengaluru. No.3, Off HAL Airport Main Road, Yamlur – 560 037, Bangalore. PAN : AAFCT 2481 C APPELLANT RESPONDENT Assessee by : Shri. K. R. Vasudevan, Advocate Revenue by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 07.02.2024 Date of Pronouncement : 08.02.2024 O R D E R Per George Georg…

M/S GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. DY. D.I.T., BANGALORE

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

ITA 1516/BANG/2013[2012-13]Status: DisposedITAT Bangalore19 Oct 2022AY 2012-13

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.1513/Bang/2013 : Asst.Year 2009-2010 It(Tp)A No.1514/Bang/2013 : Asst.Year 2010-2011 It(Tp)A No.1515/Bang/2013 : Asst.Year 2011-2012 It(Tp)A No.1516/Bang/2013 : Asst.Year 2012-2013 M/S.Google India Private Limited The Deputy Commissioner Of No.3, Rmz Infinity Tower-E Income-Tax (International V. 4Th Floor, Old Madras Road Taxation), Circle 1(1) Bangalore. Bangalore – 560 016. Pan : Aaccg0527D. (Appellant) (Respondent) Appellant By : Sri.Percy Pardiwala, Sr.Advocate, Sri.Anmol Anand, Advocate, Miss.Priya Tandon, Advocate & Sri.Vinay Mangla, Ca Respondent By : Sri.K.V.Aravind, Standing Counsel Date Of Pronouncement : 19.10.2022 Date Of Hearing : 13.09.2022 O R D E R Per George George K, Jm : These Appeals At The Instance Of The Assessee Were Originally Disposed By The Itat Vide Its Common Order Dated 23.10.2017. On Further Appeal At The Instance Of The Assessee, The Hon’Ble High Court Vide Judgment Dated 17.04.2021 In Ita No.883/2017, 897/2017 To 899/2017, Restored The Matter To The Itat For De Novo Consideration. The Relevant Finding Of The Hon’Ble High Court Reads As Follows:-

For Appellant: Sri.Percy Pardiwala, Sr.Advocate, Sri.Anmol AnandFor Respondent: Sri.K.V.Aravind, Standing Counsel

Section 201Section 201(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.1513/Bang/2013 : Asst.Year 2009-2010 IT(TP)A No.1514/Bang/2013 : Asst.Year 2010-2011 IT(TP)A No.1515/Bang/2013 : Asst.Year 2011-2012 IT(TP)A No.1516/Bang/2013 : Asst.Year 2012-2013 M/s.Google India Private Limited The Deputy Commissioner of No.3, RMZ Infinity Tower-E Income-tax (International v. 4th Floor, Old Madras Road Taxation), Circle 1(1) Bangalore. Bangalore – 560 016. PAN : AACCG0527D. (Appellant) (Respondent) Appellant by : Sri.Percy Pardiwala, Sr.Advocate, Sri.Anmol Anan…

M/S GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. DY. D.I.T., BANGALORE

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

ITA 1515/BANG/2013[2011-12]Status: DisposedITAT Bangalore19 Oct 2022AY 2011-12

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.1513/Bang/2013 : Asst.Year 2009-2010 It(Tp)A No.1514/Bang/2013 : Asst.Year 2010-2011 It(Tp)A No.1515/Bang/2013 : Asst.Year 2011-2012 It(Tp)A No.1516/Bang/2013 : Asst.Year 2012-2013 M/S.Google India Private Limited The Deputy Commissioner Of No.3, Rmz Infinity Tower-E Income-Tax (International V. 4Th Floor, Old Madras Road Taxation), Circle 1(1) Bangalore. Bangalore – 560 016. Pan : Aaccg0527D. (Appellant) (Respondent) Appellant By : Sri.Percy Pardiwala, Sr.Advocate, Sri.Anmol Anand, Advocate, Miss.Priya Tandon, Advocate & Sri.Vinay Mangla, Ca Respondent By : Sri.K.V.Aravind, Standing Counsel Date Of Pronouncement : 19.10.2022 Date Of Hearing : 13.09.2022 O R D E R Per George George K, Jm : These Appeals At The Instance Of The Assessee Were Originally Disposed By The Itat Vide Its Common Order Dated 23.10.2017. On Further Appeal At The Instance Of The Assessee, The Hon’Ble High Court Vide Judgment Dated 17.04.2021 In Ita No.883/2017, 897/2017 To 899/2017, Restored The Matter To The Itat For De Novo Consideration. The Relevant Finding Of The Hon’Ble High Court Reads As Follows:-

For Appellant: Sri.Percy Pardiwala, Sr.Advocate, Sri.Anmol AnandFor Respondent: Sri.K.V.Aravind, Standing Counsel

Section 201Section 201(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.1513/Bang/2013 : Asst.Year 2009-2010 IT(TP)A No.1514/Bang/2013 : Asst.Year 2010-2011 IT(TP)A No.1515/Bang/2013 : Asst.Year 2011-2012 IT(TP)A No.1516/Bang/2013 : Asst.Year 2012-2013 M/s.Google India Private Limited The Deputy Commissioner of No.3, RMZ Infinity Tower-E Income-tax (International v. 4th Floor, Old Madras Road Taxation), Circle 1(1) Bangalore. Bangalore – 560 016. PAN : AACCG0527D. (Appellant) (Respondent) Appellant by : Sri.Percy Pardiwala, Sr.Advocate, Sri.Anmol Anan…

M/S GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. DY. D.I.T., BANGALORE

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

ITA 1514/BANG/2013[2010-11]Status: DisposedITAT Bangalore19 Oct 2022AY 2010-11

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.1513/Bang/2013 : Asst.Year 2009-2010 It(Tp)A No.1514/Bang/2013 : Asst.Year 2010-2011 It(Tp)A No.1515/Bang/2013 : Asst.Year 2011-2012 It(Tp)A No.1516/Bang/2013 : Asst.Year 2012-2013 M/S.Google India Private Limited The Deputy Commissioner Of No.3, Rmz Infinity Tower-E Income-Tax (International V. 4Th Floor, Old Madras Road Taxation), Circle 1(1) Bangalore. Bangalore – 560 016. Pan : Aaccg0527D. (Appellant) (Respondent) Appellant By : Sri.Percy Pardiwala, Sr.Advocate, Sri.Anmol Anand, Advocate, Miss.Priya Tandon, Advocate & Sri.Vinay Mangla, Ca Respondent By : Sri.K.V.Aravind, Standing Counsel Date Of Pronouncement : 19.10.2022 Date Of Hearing : 13.09.2022 O R D E R Per George George K, Jm : These Appeals At The Instance Of The Assessee Were Originally Disposed By The Itat Vide Its Common Order Dated 23.10.2017. On Further Appeal At The Instance Of The Assessee, The Hon’Ble High Court Vide Judgment Dated 17.04.2021 In Ita No.883/2017, 897/2017 To 899/2017, Restored The Matter To The Itat For De Novo Consideration. The Relevant Finding Of The Hon’Ble High Court Reads As Follows:-

For Appellant: Sri.Percy Pardiwala, Sr.Advocate, Sri.Anmol AnandFor Respondent: Sri.K.V.Aravind, Standing Counsel

Section 201Section 201(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.1513/Bang/2013 : Asst.Year 2009-2010 IT(TP)A No.1514/Bang/2013 : Asst.Year 2010-2011 IT(TP)A No.1515/Bang/2013 : Asst.Year 2011-2012 IT(TP)A No.1516/Bang/2013 : Asst.Year 2012-2013 M/s.Google India Private Limited The Deputy Commissioner of No.3, RMZ Infinity Tower-E Income-tax (International v. 4th Floor, Old Madras Road Taxation), Circle 1(1) Bangalore. Bangalore – 560 016. PAN : AACCG0527D. (Appellant) (Respondent) Appellant by : Sri.Percy Pardiwala, Sr.Advocate, Sri.Anmol Anan…

M/S GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. DY. D.I.T., BANGALORE

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

ITA 1513/BANG/2013[2009-10]Status: DisposedITAT Bangalore19 Oct 2022AY 2009-10

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.1513/Bang/2013 : Asst.Year 2009-2010 It(Tp)A No.1514/Bang/2013 : Asst.Year 2010-2011 It(Tp)A No.1515/Bang/2013 : Asst.Year 2011-2012 It(Tp)A No.1516/Bang/2013 : Asst.Year 2012-2013 M/S.Google India Private Limited The Deputy Commissioner Of No.3, Rmz Infinity Tower-E Income-Tax (International V. 4Th Floor, Old Madras Road Taxation), Circle 1(1) Bangalore. Bangalore – 560 016. Pan : Aaccg0527D. (Appellant) (Respondent) Appellant By : Sri.Percy Pardiwala, Sr.Advocate, Sri.Anmol Anand, Advocate, Miss.Priya Tandon, Advocate & Sri.Vinay Mangla, Ca Respondent By : Sri.K.V.Aravind, Standing Counsel Date Of Pronouncement : 19.10.2022 Date Of Hearing : 13.09.2022 O R D E R Per George George K, Jm : These Appeals At The Instance Of The Assessee Were Originally Disposed By The Itat Vide Its Common Order Dated 23.10.2017. On Further Appeal At The Instance Of The Assessee, The Hon’Ble High Court Vide Judgment Dated 17.04.2021 In Ita No.883/2017, 897/2017 To 899/2017, Restored The Matter To The Itat For De Novo Consideration. The Relevant Finding Of The Hon’Ble High Court Reads As Follows:-

For Appellant: Sri.Percy Pardiwala, Sr.Advocate, Sri.Anmol AnandFor Respondent: Sri.K.V.Aravind, Standing Counsel

Section 201Section 201(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.1513/Bang/2013 : Asst.Year 2009-2010 IT(TP)A No.1514/Bang/2013 : Asst.Year 2010-2011 IT(TP)A No.1515/Bang/2013 : Asst.Year 2011-2012 IT(TP)A No.1516/Bang/2013 : Asst.Year 2012-2013 M/s.Google India Private Limited The Deputy Commissioner of No.3, RMZ Infinity Tower-E Income-tax (International v. 4th Floor, Old Madras Road Taxation), Circle 1(1) Bangalore. Bangalore – 560 016. PAN : AACCG0527D. (Appellant) (Respondent) Appellant by : Sri.Percy Pardiwala, Sr.Advocate, Sri.Anmol Anan…

DASSAULT SYSTEMS SOLIDWORKS CORPORATION,CHENNAI vs. THE ACIT (INTL TAX) -2(1) (2) , MUMBAI

In the result, the appeal is allowed

ITA 431/MUM/2022[2018-19]Status: DisposedITAT Mumbai26 Aug 2022AY 2018-19

Section 143(3)Section 234ASection 234BSection 9(1)(vi)

…ITA No.: 431/Mum/2022 Assessment year: 2018-19 Page 1 of 8 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI „I‟ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Amit Shukla (Judicial Member)] ITA No.: 431/Mum/2022 Assessment year: 2018-19 Dassault Systemes SolidWorks Corporation ……………...………… Appellant C/o Deloittee Haskins and Sells LLP, 7th floor, ASV Ramana Towers, 52, Ventaknarayana Road, Chennai 600 017. [PAN: AAFCS8787E] Vs. Asst. Commissioner of Income Tax (International Taxation)-2(1)(2), Mumbai ………………….…… Respondent Appearances by: Punith Golecha & Akshay Kumar for the appellant Milind Chavan for the…

DELOITTE HASKINS & SELLS LLP,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(1)(2), MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 233/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan

Section 195

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos.201 to 233/Mum/2021, : A.Ys : 2018-19 & 4800 to 4804/Mum/2019 & 2019-20 4810 to 4814/Mum/2019 Deloitte Haskins & Sells LLP Vs. Deputy Commissioner One International Center, of Income Tax, (IT) - Tower 3, 27th - 32nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [PAN: AACFD4815A] ITA Nos. 4744, 4775 to : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India LLP, of Income Tax, (IT) - Indiabulls Fi…

DELOITTE HASKINS & SELLS LLP,MUMBAI vs. DCIT (INTL TAX) -2 (1) (2) , MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 232/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan

Section 195

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos.201 to 233/Mum/2021, : A.Ys : 2018-19 & 4800 to 4804/Mum/2019 & 2019-20 4810 to 4814/Mum/2019 Deloitte Haskins & Sells LLP Vs. Deputy Commissioner One International Center, of Income Tax, (IT) - Tower 3, 27th - 32nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [PAN: AACFD4815A] ITA Nos. 4744, 4775 to : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India LLP, of Income Tax, (IT) - Indiabulls Fi…

DELOITTE HASKINS & SELLS LLP,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(1)(2), MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 231/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan

Section 195

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos.201 to 233/Mum/2021, : A.Ys : 2018-19 & 4800 to 4804/Mum/2019 & 2019-20 4810 to 4814/Mum/2019 Deloitte Haskins & Sells LLP Vs. Deputy Commissioner One International Center, of Income Tax, (IT) - Tower 3, 27th - 32nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [PAN: AACFD4815A] ITA Nos. 4744, 4775 to : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India LLP, of Income Tax, (IT) - Indiabulls Fi…

DELOITTE HASKINS & SELLS LLP,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(1)(2), MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 230/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan

Section 195

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos.201 to 233/Mum/2021, : A.Ys : 2018-19 & 4800 to 4804/Mum/2019 & 2019-20 4810 to 4814/Mum/2019 Deloitte Haskins & Sells LLP Vs. Deputy Commissioner One International Center, of Income Tax, (IT) - Tower 3, 27th - 32nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [PAN: AACFD4815A] ITA Nos. 4744, 4775 to : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India LLP, of Income Tax, (IT) - Indiabulls Fi…

DELOITTE HASKINS & SELLS LLP,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(1)(2), MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 229/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan

Section 195

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos.201 to 233/Mum/2021, : A.Ys : 2018-19 & 4800 to 4804/Mum/2019 & 2019-20 4810 to 4814/Mum/2019 Deloitte Haskins & Sells LLP Vs. Deputy Commissioner One International Center, of Income Tax, (IT) - Tower 3, 27th - 32nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [PAN: AACFD4815A] ITA Nos. 4744, 4775 to : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India LLP, of Income Tax, (IT) - Indiabulls Fi…

CIT v. Synopsis International Old Ltd.

What is CIT v. Synopsis International Old Ltd. authority for?

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Issues it is cited on

Judgments citing CIT v. Synopsis International Old Ltd.

DCIT(IT)-2(1)(2),MUMBAI, MUMBAI vs. DELOITTE TOUCH TMATSU INDIA LLP, MUMBAI

DCIT(IT)-2(1)(2), MUMBAI, MUMBAI vs. DELOITTE HASKIN & SELLS LLP, MUMBAI

DCIT(IT)-2(1)(2), MUMBAI, MUMBAI vs. DELOITTE HASKIN & SELLS LLP, MUMBAI

DCIT(IT)-2(1)(2), MUMBAI, MUMBAI vs. DELOITTE TOUCH TMATSU INDIA LLP, MUMBAI

DEPUTY COMMISSIONER OF INCOME TAX(IT)-2(1)-2 MUMBAI, MUMBAI vs. DELOITTE TOUCHE TOHMATSU INDIA LLP, MUMBAI

ASST. COMMISSIONER OF INCOME TAX(IT)-2(1)-2 MUMBAI, MUMBAI vs. DELOITTE TOUCHE TOHMATSU INDIA LLP, MUMBAI

DCIT(IT)-2(1)-2, MUMBAI, MUMBAI vs. DELOITTE HASKINS & SELLS LLP, MUMBAI

DCIT (IT)-2(1)(2), MUMBAI, MUMBAI vs. DELOITTE HASKINS SELLS LLP, UK

DCIT (IT)-2(1)(2),MUMBAI, MUMBAI vs. DELOITTE TOUCHE TOHMATSU INDIA LLP, UK

DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 2 2, BMTC BUILDING KORAMANGALA vs. THE OASIS CENTRE LLC, DUBAI UAE

M/S GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. DY. D.I.T., BANGALORE

M/S GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. DY. D.I.T., BANGALORE

M/S GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. DY. D.I.T., BANGALORE

M/S GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. DY. D.I.T., BANGALORE

DASSAULT SYSTEMS SOLIDWORKS CORPORATION,CHENNAI vs. THE ACIT (INTL TAX) -2(1) (2) , MUMBAI

DELOITTE HASKINS & SELLS LLP,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(1)(2), MUMBAI

DELOITTE HASKINS & SELLS LLP,MUMBAI vs. DCIT (INTL TAX) -2 (1) (2) , MUMBAI

DELOITTE HASKINS & SELLS LLP,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(1)(2), MUMBAI

DELOITTE HASKINS & SELLS LLP,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(1)(2), MUMBAI

DELOITTE HASKINS & SELLS LLP,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(1)(2), MUMBAI