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.

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 2338/BANG/2016[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…

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 2337/BANG/2016[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…

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 2336/BANG/2016[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…

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 2335/BANG/2016[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 2328/BANG/2016[2007-08]Status: DisposedITAT Bangalore21 Jun 2019AY 2007-08

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 Ltd, Bangalore vs. Additional Commissioner of Income Tax, Bangalore

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

ITA 1220/BANG/2014[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…

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

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

ITA 1219/BANG/2014[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 Ltd, Bangalore vs. Additional Commissioner of Income Tax, Bangalore

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

ITA 1218/BANG/2014[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 Ltd, Bangalore vs. Additional Commissioner of Income Tax, Bangalore

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

ITA 1217/BANG/2014[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 Ltd, Bangalore vs. Additional Commissioner of Income Tax, Bangalore

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

ITA 1216/BANG/2014[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…

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

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

ITA 1215/BANG/2014[2007-08]Status: DisposedITAT Bangalore21 Jun 2019AY 2007-08

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…

Dassault Systems Soldworks 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 319/MUM/2018[2013-14]Status: DisposedITAT Mumbai25 Feb 2019AY 2013-14

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm

Section 143(3)Section 9Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM ITA No.319/Mum/2018 & ITA No.320/Mum/2018 (Assessment Year :2013-14 & 2014-15) M/s. Dessault Systemes Vs. The Dy. Commissioner of Solidworks Corporation Income-Tax (International C/o. Deloitte Haskins and Taxation) – 2 (1)(2) Sells LLP, 7th Floor Mumbai ASV Ramana Towers, 57, Venkatnarayana Road Chennai – 600 017 PAN/GIR No.AAFCS8787E (Appellant) .. (Respondent) Assessee by Shri Anantha Krishnan Revenue by Shri Nishant Somaiya Date of Hearing 25/02/2019 Date of Pronouncement 25/02/2019 आदेश / O R D E R P…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 908/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 907/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 906/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 905/PUN/2015[2007-08]Status: DisposedITAT Pune23 Jan 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

Mentor Graphics Ireland Ltd., New Delhi vs. ACIT (International Taxation), New Delhi

The appeal of the assessee is partly allowed

ITA 6693/DEL/2016[2013-14]Status: DisposedITAT Delhi23 Nov 2018AY 2013-14

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2013-14

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri G.K. Dhall, CIT DR
Section 144C(1)Section 9(1)(vi)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2013-14 Mentor Graphics Ireland ACIT(International Ltd., Taxation), B-29, 9th floor, Circle 2(2)(1), Room No. Himalaya House, 411, 23, Kasturba Gandhi Marg, vs 4th Floor, E-2 Block, New Delhi-110001 Pratyaksh Kar Bhawan, (PAN: AAGCM6365H) Civic Centre, J.L. Nehru Marg, New Delhi-110002 Appellant Respondent Appellant by: Shri Tarandeep Singh, Advocate Respondent by : Shri G.K. Dhall, CIT DR Date of hearing : 29.08.2018 Date of pron…

ACIT - 2(3)(1), Mumbai vs. Western Outdoor Interactive P. Ltd., Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 5262/MUM/2016[2013-14]Status: DisposedITAT Mumbai20 Jun 2018AY 2013-14

Bench: Shri Joginder Singh() & Shri G Manjunatha ()

Section 115JSection 143(2)Section 143(3)Section 40

…1 ITA 5262/Mum/2016 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI Before Shri Joginder Singh(JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) I.T.A No.5262/Mum/2016 (Assessment year: 2013-14) ACIT-2(3)(1), Mumbai vs M/s Western Outdoor Interactive Pvt Ltd, 7th Floor, Nanavati Mahalaya, 18, Homi Modi Street, Fort, Mumbai-23 PAN AAACW0584A APPELLANT RESPONDENT Appellant by Shri Virendra Singh Respondent by Shri Renu Kapoor Date of hearing 12-06-2018 Date of pronouncement 20-06-2018 O R D E R Per G Manjunatha, AM : This appeal filed by the revenue is directed against the order of t…

Anz Operations and Technology Private Limited, Bangalore vs. DDIT, Bangalore

ITA 1508/BANG/2012[2008-09]Status: DisposedITAT Bangalore23 Mar 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri Kaushik Mukherjee, CAFor Respondent: Dr. P.V.Pradeep Kumar, Addl.CIT
Section 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Sl. ITA No. & Appellant Respondent No Asst. year 1 193/Bang/2010 M/s.ANZ Operations & Deputy Commissioner of (2008-09) Technology Pvt. Ltd. Income-tax, Circle 1(1), Embassy Gold Links Bengaluru. Business Park, Off Intermediate Ring Road, Bangalore-560071. PAN:AABCA 9002G 2 IT(IT)A No. Deputy Director of Income- 1508/Bang/2012 -do- tax, International Taxation, (2008-09) Circle 1(1), Bengaluru. 3 156/Bang/2010 M/s.Jubilant Biosys Ltd. Income-tax Officer (2007-08) Plot…

Jubilant Biosys Limited, Noida vs. ITO, Bangalore

ITA 611/BANG/2010[2008-09]Status: DisposedITAT Bangalore23 Mar 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri Kaushik Mukherjee, CAFor Respondent: Dr. P.V.Pradeep Kumar, Addl.CIT
Section 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Sl. ITA No. & Appellant Respondent No Asst. year 1 193/Bang/2010 M/s.ANZ Operations & Deputy Commissioner of (2008-09) Technology Pvt. Ltd. Income-tax, Circle 1(1), Embassy Gold Links Bengaluru. Business Park, Off Intermediate Ring Road, Bangalore-560071. PAN:AABCA 9002G 2 IT(IT)A No. Deputy Director of Income- 1508/Bang/2012 -do- tax, International Taxation, (2008-09) Circle 1(1), Bengaluru. 3 156/Bang/2010 M/s.Jubilant Biosys Ltd. Income-tax Officer (2007-08) Plot…

CIT v. Synopsis International Old Ltd. (212 Taxmann 454) — Cited in 177 Judgments | BharatTax