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)

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 208/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

CIT v. Synopsis International Old Ltd.

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

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. Synopsis International Old Ltd.

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

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

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 (It) 2(1)(2), Mumbai

Deloitte Haskins & Sells LLP, Mumbai vs. Dy. CIT (It) 2(1)(2), Mumbai

Deloitte Haskins & Sells LLP, Mumbai vs. Dy. CIT (It) 2(1)(2), Mumbai

Deloitte Haskins & Sells LLP, Mumbai vs. Dy. CIT (It) 2(1)(2), Mumbai

Deloitte Haskins & Sells LLP, Mumbai vs. Dy. CIT (It) 2(1)(2), Mumbai

Deloitte Haskins & Sells LLP, Mumbai vs. DCIT (It)-2(1)(2), Mumbai

Deloitte Haskins & Sells LLP, Mumbai vs. DCIT (It)-2(1)(2), Mumbai

Deloitte Haskins & Sells LLP, Mumbai vs. DCIT (It)-2(1)(2), Mumbai

Deloitte Haskins & Sells LLP, Mumbai vs. DCIT (It)-2(1)(2), Mumbai

Deloitte Haskins & Sells LLP, Mumbai vs. DCIT (It)-2(1)(2), Mumbai

Deloitte Touche Tohmatsu India LLP, Mumbai vs. DCIT, Mumbai

Deloitte Touche Tohmatsu India LLP, Mumbai vs. DCIT(International Taxation)-2(1)(2), Mumbai