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.

Pr Commissioner of vs. M/S Wipro Limited

In the result, the appeal is disposed of in terms

ITA/464/2017HC Karnataka09 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10ASection 260Section 260ASection 32

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF DECEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.464 OF 2017 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-7 BMTC COMPLEX, KORAMANGALA BENGALURU. 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12(5), BENGALURU. ... APPELLANTS (BY SRI. E.I. SANMATHI, ADV.,) AND: M/S. WIPRO LIMITED DODDAKANNELLI SARJAPUR ROAD BENGALURU-560025 PAN: AAACW0387R. ... RESPONDENT (BY SRI. S. GANESH, SR. COUNSEL FOR SRI. SANDEEP HUILGOL, ADV., FOR SRI. R.B. KRISHNA, A…

M/S Kaseya Software India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, this appeal of the assessee is dismissed

ITA 1304/BANG/2018[2013-14]Status: DisposedITAT Bangalore27 Oct 2020AY 2013-14

Bench: Shri A. K. Garodia & Smt. Beena Pillaiassessment Year : 2013 – 14

For Appellant: Shree D. S.Vivek, C. AFor Respondent: Shree Priyadarshi Mishra, JCIT DR
Section 195Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year : 2013 – 14 M/s Kaseya Software India Private Limited, C/o M/s Suresh & Co., DCIT Circle – 4 (1) (1), Chartered Accountants, Vs. Bengaluru #43/16, ‘Srinidhi’, 1st Floor, Surveyor Street, Basvangudi, Bangalore – 560004 PAN : AADCK3905A APPELLANT RESPONDENT Assessee by : Shree D. S.Vivek, C. A. Revenue by : Shree Priyadarshi Mishra, JCIT DR Date of hearing : 05.10.2020 Date of Pronouncement : .10.2020 O R D E R PER ARUN KUMAR GARODIA, A. M.: This appeal is…

Mentor Graphics Ireland Ltd., New Delhi vs. ACIT, Circle- 2(2)(1), International Taxation, New Delhi

In the result, the appeal of the assessee is allowed

ITA 3966/DEL/2017[2014-15]Status: DisposedITAT Delhi09 Jul 2020AY 2014-15

Bench: Ms. Sushma Chowla, Vp & Shri Prashant Maharishi, Am [Through Video Conferencing]

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Satpal Gulati, CIT DR
Section 144C(3)Section 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “डी”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं "ी "शांत मह"ष", लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & SHRI PRASHANT MAHARISHI, AM [THROUGH VIDEO CONFERENCING] आयकर अपील सं. / ITA No.3966/Del/2017 "नधा"रण वष" / Assessment Year 2014-15 Mentor Graphics Ireland Ltd., B-92, 9th Floor, Himalaya House, 23, Kasturba Gandhi Marg, New Delhi-110001. ..........अपीलाथ"/Appellant PAN-AAGCM6365H vs The ACIT, Circle-2(2)(1), International taxation, …………. ""यथ" / Respondent New Delhi-110002. अपीलाथ" क" ओर से / Appellant…

Dassault Systemes Solidworks Corporation, Chennai vs. Dy CIT (It) 2 (1)(2), Mumbai

ITA 7313/MUM/2019[2016-17]Status: DisposedITAT Mumbai30 Jun 2020AY 2016-17

Bench: Shri Pramod Kumar() & Shri Ravish Sood () Assessment Year: 2016-17 Dassault Systems Solid The Dy. Commissioner Of Income Works Corporation, Vs. Tax– (International Taxation)- C/O Deloitte Haskins & 2(1)(2) Sells Llp , 7Th Floor, Asv Mumbai Ramana Towers 52, Venkatnarayana Road, Chennai – 600 017 Pan No. Aafcs8787E Appellant Respondent

For Appellant: Shri. Pranit, A.RFor Respondent: Shri. Sanjay Singh, CIT D.R
Section 115ASection 143(2)Section 143(3)Section 9(1)(vi)

…P a g e | 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI PRAMOD KUMAR(VICE PRESIDENT) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Assessment Year: 2016-17 Dassault Systems Solid The Dy. Commissioner of Income Works Corporation, Vs. Tax– (International Taxation)- C/o Deloitte Haskins and 2(1)(2) Sells LLP , 7th Floor, ASV Mumbai Ramana Towers 52, Venkatnarayana Road, Chennai – 600 017 PAN No. AAFCS8787E Appellant Respondent Appellant by : Shri. Pranit, A.R Respondent by : Shri. Sanjay Singh, CIT D.R Date of Hearing : 18.06.2020 Date of pronouncement : 30.06.2020 ORDER PER RAVISH SOO…

Aktiebolaget Skf, Mumbai vs. DCIT, International Taxationa-1(1)(1), Mumbai

ITA 7366/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Shri C.N.Prasad & Shri G. Manjunathaaktiebolaget Skf Vs. Dcit(International C/O Skf India Limited Taxation)-1(1)(1) 1St Floor, Room No.119 Mgm Building Netaji Subhash Road Scindia House Charni Road Mumbai-400 038 Mumbai-400 002 Pan/Gir No.Aacca5944J (Appellant) .. (Respondent) & Aktiebolaget Skf Vs. Dcit(International C/O Skf India Limited Taxation), Circle-1(1)(1) 517, 5Th Floor, Mgm Building Netaji Subhash Road Air India Building Charni Road Nariman Point Mumbai-400 002 Mumbai-400 021 Pan/Gir No.Aacca5944J (Appellant) .. (Respondent)

Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI C.N.PRASAD, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Aktiebolaget SKF Vs. DCIT(International C/o SKF India Limited Taxation)-1(1)(1) 1st Floor, Room No.119 MGM Building Netaji Subhash Road Scindia House Charni Road Mumbai-400 038 Mumbai-400 002 PAN/GIR No.AACCA5944J (Appellant) .. (Respondent) & Aktiebolaget SKF Vs. DCIT(International C/o SKF India Limited Taxation), Circle-1(1)(1) 517, 5th Floor, MGM Building Netaji Subhash Road Air India Building Charni Road Nariman Point Mumbai-400 002 Mumbai-400 021 PAN/GIR No.AACCA5944J (App…

Dassault Systems Solidworks Corporation, Chennai vs. DDIT (It) 2(1)(2), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be Allowed

ITA 7027/MUM/2018[2015-16]Status: DisposedITAT Mumbai10 Jan 2020AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Bledassault Systems Solidworks Corporation Dy. Cit (International Taxation) – 2(1)(2) V. Mumbai C/O Deloitte Haskins & Sells Llp 7Th Floor, Asv Ramana Towers 52, Venkatnaryana Road Chennai – 600 017 Pan: Aafcs8787E (Appellant) (Respondent) Assessee By : Shri Anantha Krishnan N Department By : Shri V. Sreekar

For Appellant: Shri Anantha Krishnan NFor Respondent: Shri V. Sreekar
Section 115ASection 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER Dassault Systems Solidworks Corporation Dy. CIT (International Taxation) – 2(1)(2) v. Mumbai C/o Deloitte Haskins and Sells LLP 7th Floor, ASV Ramana Towers 52, Venkatnaryana Road Chennai – 600 017 PAN: AAFCS8787E (Appellant) (Respondent) Assessee by : Shri Anantha Krishnan N Department by : Shri V. Sreekar Date of Hearing : 26.11.2019 Date of Pronouncement : 10.01.2020 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the o…

Aktiebolaget Skf, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation) 1(1)(1), Mumbai

ITA 7361/MUM/2017[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri C.N.Prasad & Shri G. Manjunathaaktiebolaget Skf Vs. Dcit(International C/O Skf India Limited Taxation)-1(1)(1) 1St Floor, Room No.119 Mgm Building Netaji Subhash Road Scindia House Charni Road Mumbai-400 038 Mumbai-400 002 Pan/Gir No.Aacca5944J (Appellant) .. (Respondent) & Aktiebolaget Skf Vs. Dcit(International C/O Skf India Limited Taxation), Circle-1(1)(1) 517, 5Th Floor, Mgm Building Netaji Subhash Road Air India Building Charni Road Nariman Point Mumbai-400 002 Mumbai-400 021 Pan/Gir No.Aacca5944J (Appellant) .. (Respondent)

Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI C.N.PRASAD, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Aktiebolaget SKF Vs. DCIT(International C/o SKF India Limited Taxation)-1(1)(1) 1st Floor, Room No.119 MGM Building Netaji Subhash Road Scindia House Charni Road Mumbai-400 038 Mumbai-400 002 PAN/GIR No.AACCA5944J (Appellant) .. (Respondent) & Aktiebolaget SKF Vs. DCIT(International C/o SKF India Limited Taxation), Circle-1(1)(1) 517, 5th Floor, MGM Building Netaji Subhash Road Air India Building Charni Road Nariman Point Mumbai-400 002 Mumbai-400 021 PAN/GIR No.AACCA5944J (App…

Cma Cgm Agencies India Private Limited, Pune vs. Deputy Commissioner of Income-Tax, Range -1(1), Pune

In the result, the appeal is allowed

ITA 2314/PUN/2017[2012-13]Status: DisposedITAT Pune02 Jan 2020AY 2012-13

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviिनधा"रण वष" / Assessment Year : 2012-13 Cma Cgm Agencies India Private Vs. Dcit, Range-1(1), Limited, Pune 407, City Tower Floor, Boat Club Road, Pune – 411 001 Pan : Aadcc3951G Appellant Respondent

Section 143(3)Section 40Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER िनधा"रण वष" / Assessment Year : 2012-13 CMA CGM Agencies India Private Vs. DCIT, Range-1(1), limited, Pune 407, City Tower Floor, Boat Club Road, Pune – 411 001 PAN : AADCC3951G Appellant Respondent Assessee by Shri M.P. Lohia & Shri Rajendra Agiwal Revenue by Shri T. Vijaya Bhaskar Reddy Date of hearing 20-12-2019 Date of pronouncement 02-01-2020 आदेश / ORDER PER R.S.SYAL, VP : In this appeal, challenge is laid to the order of the CIT(A)-1, Pune, dated 04-08-2017 in…

ACIT Company Circle VI(1), Chennai vs. Saipem India Projects Private Limited, Chennai

In the result, the appeal filed by Revenue in ITA

ITA 1210/CHNY/2019[2014-15]Status: DisposedITAT Chennai23 Dec 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा'रण वष' /Assessment Year: 2014-15

For Appellant: Mr.Pranith Golecha, CA /For Respondent: Mr. J.Pavithran Kumar, JCIT
Section 143(3)Section 195Section 40Section 9Section 9(1)(vi)Section 92C

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र!मत कोचर, लेखा सद"य के सम& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER "नधा'रण वष' /Assessment Year: 2014-15 The Asst. Commissioner of Income v. M/s.Saipem India Projects Tax, Company Circle-6(1), Pvt. Ltd., Yarlagadda Towers, Chennai. 4, Fourth Floor, Nungambakkam Mahatama Gandhi Road, Chennai-600 034. [PAN: AAACI 7915 F] (अपीलाथ*/Appellant) (+,यथ*/Respondent) Department by : Mr. J.Pavithran Kumar, JCIT Assessee by : Mr.Pranith Golecha…

Digite Inc. Usa, Pune vs. DCIT (International Taxation), New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 382/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Nov 2019AY 2012-13

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Digite Inc., Usa, Pune vs. ADIT, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 772/DEL/2014[2010-11]Status: DisposedITAT Delhi19 Nov 2019AY 2010-11

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

M/S Digite Inc. Usa, Usa vs. ADIT, Intl. Taxation, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 2415/DEL/2013[2009-10]Status: DisposedITAT Delhi19 Nov 2019AY 2009-10

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Digite Inc., Califorina vs. ADIT, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 4918/DEL/2012[2007-08]Status: DisposedITAT Delhi19 Nov 2019AY 2007-08

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Deputy Commissioner of Income Tax, Bangalore vs. M/S Infosys Bpo Ltd, Bangalore

In the result appeal filed by assessee stands partly allowed

ITA 1333/BANG/2014[2007-08]Status: DisposedITAT Bangalore27 Sept 2019AY 2007-08

Bench: Shri J. Sudhakar Reddy & Smt.Beena Pillai

For Appellant: Shri P.C. Khincha, CAFor Respondent: Miss. Neera Malhotra, CIT, DR
Section 10ASection 14ASection 40

…ITA Nos.1333 & 1367(B)/2014 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES :“B”, BANGALORE BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT.BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1333(Bang)/2014 (Assessment year : 2007-08) The Deputy Commissioner of Income Tax, Circle-11(4), Bangalore Appellant Vs M/s Infosys BPO Ltd., Building 48, 4th Floor, No.26/3, 26/4 & 26/6, Electronic City, Hosur Road, Bangalore-560 0100 Pan No.AACCP4478N Respondent And ITA No.1367(B)/2014 (Assessment year : 2007-08) (By Assessee) Appellant by : Shri P.C. Khincha, CA Revenue by : Miss. Neera Malhotra, CIT, DR Date o…

Synopsys International Ltd, Ireland vs. The Deputy Commisioner of Income Tax (International Taxation) Circle-2(1), Bangalore

In the result, the assessee’s appeal for Assessment Year 2012-13 is partly allowed

ITA 1565/BANG/2017[2012-13]Status: DisposedITAT Bangalore23 Jul 2019AY 2012-13

Bench: Shri N. V. Vasudevanand Shri Jason P Boazit(It)A No.1565/Bang/2017 Assessment Year : 2012-13 M/S. Synopsis International Ltd., Vs. Deputy Commissioner Of Block 1, Blanchardstown, Income Tax, Corporate Park, Blanchardstown, Circle - 2(1), International Taxation, Dublin 15, Ireland. Rastrothana Bhavan, 14/3, 6Th Floor, Nrupathunga Road, Bangalore – 560 001. Appellant Respondent Assessee By : Shri. T. Suryanarayana, Advocate Revenue By : Shri. C. H. Sundar Rao, Cit Date Of Hearing : 01.07.2019 Date Of Pronouncement : 23.07.2019 O R D E R

For Appellant: Shri. T. Suryanarayana, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENTAND SHRI JASON P BOAZ, ACCOUNTANT MEMBER IT(IT)A No.1565/Bang/2017 Assessment year : 2012-13 M/s. Synopsis International Ltd., Vs. Deputy Commissioner of Block 1, Blanchardstown, Income Tax, Corporate Park, Blanchardstown, Circle - 2(1), International Taxation, Dublin 15, Ireland. Rastrothana Bhavan, 14/3, 6th Floor, Nrupathunga Road, Bangalore – 560 001. APPELLANT RESPONDENT Assessee by : Shri. T. Suryanarayana, Advocate Revenue by : Shri. C. H. Sundar Rao, CIT Date of hearing : 01.07.2019 Date of Pronouncement…

M/S Wipro Limited, Bangalore vs. The Assisstant Commissioner of Income Tax International Taxation Circle-2(1), Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 22/BANG/2017[2011-12]Status: DisposedITAT Bangalore21 Jun 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.1215 to 1220/Bang/2014 & 18 to 23/Bang/2017 Assessment years :2007-08 to 2012-13 M/s. Wipro Limited, The Additional Doddakannelli, Commissioner of Sarjapur Road, Vs. Income Tax, Bangalore – 560 025. Range 12, PAN: AAACW 0387R Bangalore. APPELLANT RESPONDENT ITA Nos. 2328/Bang/2016 & 2335 to 2339/Bang/2016 Assessment years : 2007-08 to 2012-13 The Deputy M/s. Wipro Limited, Commissioner of Doddakannelli, Income Tax (International Vs. Sarjapur Road, Taxation), Bangal…

M/S Wipro Limited, Bangalore vs. The Assisstant Commissioner of Income Tax International Taxation Circle-2(1), Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 21/BANG/2017[2010-11]Status: DisposedITAT Bangalore21 Jun 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.1215 to 1220/Bang/2014 & 18 to 23/Bang/2017 Assessment years :2007-08 to 2012-13 M/s. Wipro Limited, The Additional Doddakannelli, Commissioner of Sarjapur Road, Vs. Income Tax, Bangalore – 560 025. Range 12, PAN: AAACW 0387R Bangalore. APPELLANT RESPONDENT ITA Nos. 2328/Bang/2016 & 2335 to 2339/Bang/2016 Assessment years : 2007-08 to 2012-13 The Deputy M/s. Wipro Limited, Commissioner of Doddakannelli, Income Tax (International Vs. Sarjapur Road, Taxation), Bangal…

M/S Wipro Limited, Bangalore vs. The Assisstant Commissioner of Income Tax International Taxation Circle-2(1), Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 20/BANG/2017[2009-10]Status: DisposedITAT Bangalore21 Jun 2019AY 2009-10

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.1215 to 1220/Bang/2014 & 18 to 23/Bang/2017 Assessment years :2007-08 to 2012-13 M/s. Wipro Limited, The Additional Doddakannelli, Commissioner of Sarjapur Road, Vs. Income Tax, Bangalore – 560 025. Range 12, PAN: AAACW 0387R Bangalore. APPELLANT RESPONDENT ITA Nos. 2328/Bang/2016 & 2335 to 2339/Bang/2016 Assessment years : 2007-08 to 2012-13 The Deputy M/s. Wipro Limited, Commissioner of Doddakannelli, Income Tax (International Vs. Sarjapur Road, Taxation), Bangal…

M/S Wipro Limited, Bangalore vs. The Assisstant Commissioner of Income Tax International Taxation Circle-2(1), Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 19/BANG/2017[2008-09]Status: DisposedITAT Bangalore21 Jun 2019AY 2008-09

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.1215 to 1220/Bang/2014 & 18 to 23/Bang/2017 Assessment years :2007-08 to 2012-13 M/s. Wipro Limited, The Additional Doddakannelli, Commissioner of Sarjapur Road, Vs. Income Tax, Bangalore – 560 025. Range 12, PAN: AAACW 0387R Bangalore. APPELLANT RESPONDENT ITA Nos. 2328/Bang/2016 & 2335 to 2339/Bang/2016 Assessment years : 2007-08 to 2012-13 The Deputy M/s. Wipro Limited, Commissioner of Doddakannelli, Income Tax (International Vs. Sarjapur Road, Taxation), Bangal…

Deputy Commissioner of Income-Tax, Bangalore vs. M/S. Wipro Ltd, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2339/BANG/2016[2012-13]Status: DisposedITAT Bangalore21 Jun 2019AY 2012-13

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.1215 to 1220/Bang/2014 & 18 to 23/Bang/2017 Assessment years :2007-08 to 2012-13 M/s. Wipro Limited, The Additional Doddakannelli, Commissioner of Sarjapur Road, Vs. Income Tax, Bangalore – 560 025. Range 12, PAN: AAACW 0387R Bangalore. APPELLANT RESPONDENT ITA Nos. 2328/Bang/2016 & 2335 to 2339/Bang/2016 Assessment years : 2007-08 to 2012-13 The Deputy M/s. Wipro Limited, Commissioner of Doddakannelli, Income Tax (International Vs. Sarjapur Road, Taxation), Bangal…