CIT v. Synopsis International Old Ltd.

212 Taxmann 454High Court2013#545 most cited

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.

177

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Synopsis International Old Ltd. · Section 9(1)(vi) · Explanation 2 · Explanation 4 · royalty income · computer software · withholding tax · software payments · copyrighted article · taxability of software

Also reported as

28 Taxmann.com 162

Sections most often in play

Section 195Section 13(3)Section 143(3)Section 195(2)Section 9(1)(vi)Section 195(1)Section 11(3)(a)Section 13

Issues it is cited on

copyrighted articlesection 195(2)royalty incomewithholding taxsection 9(1)(vi)computer softwaresection 195tax treatysection 9(1)double taxationsection 19transfer

Judgments citing CIT v. Synopsis International Old Ltd.

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 228/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 227/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 (Intenational Taxation)-2(1)(2), Mumbai

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

ITA 226/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 225/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 224/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 223/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 222/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 221/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 220/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 219/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 218/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 217/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 216/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 215/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 214/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 (International Taxation) -2 (1) (2), Mumbai

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

ITA 213/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)-56, Mumbai

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

ITA 212/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 211/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 210/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 209/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…