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)

Pidilite Industries Ltde, Mumbai vs. ITO TDS 2(5), Mumbai

In the result appeal filed by the assessee for the A

ITA 2173/MUM/2014[2006-07]Status: DisposedITAT Mumbai17 Feb 2017AY 2006-07

Bench: Shri Jason P.Boaz (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2006-07

For Appellant: Shri. Ronak G. DoshiFor Respondent: Shri. Rajat Mittal

Section 133ASection 191Section 194JSection 201Section 201(1)Section 206CSection 206C(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI BEFORE SHRI JASON P.BOAZ (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2006-07 M/s. Pidilite Industries Ltd., The ITO (TDS)-2(5), 7th Floor, Regent Chambers, 706, Smt. K.G. Mittal Ayurvedic Jamnalal Bajaj Marg, Hospitals Building, 208, Nariman Point, Vs. Charni Road, Mumbai- 400 002. Mumbai- 400 021. PAN: AAACP4156B (Appellant) (Respondent) Appellant by : Shri. Ronak G. Doshi Respondent by : Shri. Rajat Mittal Date of Hearing: 02/01/2017 Date of Pronouncement: 17/02/2017 O R D E R PER RAM LAL NEGI, JM This appeal has been preferred by the…

ADIT (It) 3(2), Mumbai vs. First Advantage P. Ltd, Mumbai

In the result, both the appeals filed by the revenue are dismissed

ITA 3031/MUM/2010[2008-09]Status: DisposedITAT Mumbai11 Jan 2017AY 2008-09

Bench: Shri B.R. Baskaran (Am)& C.N. Prasad (Jm)

Section 115ASection 195(2)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” Bench, Mumbai Before Shri B.R. Baskaran (AM)& C.N. Prasad (JM) I.T.A. No. 3031/Mum/2010 (Assessment Year 2008-09) I.T.A. No. 3032/Mum/2010 (Assessment Year 2009-10) ADIT(IT)02(2) M/s. First Advantage Pvt. Room No. 132 Vs. Ltd. 1st Floor C/o. S.R. Batliboi & Co. Scindia House CAs, 19th Floor Ballard Estate Express Tower N.M. Road Nariman Point Mumbai-400 038. Mumbai-400 021. (Appellant) (Respondent) PAN No. AAACQ0706E Assessee by Shri M.P. Lohia Department by Smt. Anu K. Aggarwal Date of Hearing 18.11.2016 Date of Pronouncement 11.1.2017 O R D E R Per B.R. Baskaran…

Tti Team Telecom International Ltd, Mumbai vs. ADIT (It) 2(2), Mumbai

In the result, the appeals of the assessee are partly allowed in terms of our directions as indicated above

ITA 2763/MUM/2012[2008-09]Status: DisposedITAT Mumbai30 Nov 2016AY 2008-09

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 M/S. Tti Team Telecom Adit (It)-2(2) International Ltd. बनाम/ R.No.116, 1St Fl. C/O. Sudit K.Parekh & Co. Scindia House, Vs. Ballard House, 2Nd Floor, Ballard Pier, Adi Marzban Path, Ballard Pier, Mumbai-38 Fort, Mumbai-400001 (Appellant) (Respondent ) P.A. No.Aacct5300M Appellant By Shri Vijay Mehta & Anuj Kisnadwala (Ar) Revenue By Shri Jasbir S. Chauhan (Cit-Dr) सुनवाई क" तार"ख/Date Of Hearing: 01/11/2016 30/11/2016 आदेश क" तार"ख /Date Of Order:

Section 9(1)(vi)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,L,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI "ी अ"मत शु"ला, "या"यक सद"य एवं "ी अ"वनी तनेजा, लेखा सद"य, के सम" Before Shri Amit Shukla, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 M/s. TTI Team Telecom ADIT (IT)-2(2) International Ltd. बनाम/ R.No.116, 1st Fl. C/o. Sudit K.Parekh & Co. Scindia House, Vs. Ballard House, 2nd Floor, Ballard Pier, Adi Marzban Path, Ballard Pier, Mumbai-38 Fort, Mumbai-400001 (Appellant) (Respondent ) P.A. No.AACCT5300M Appellant…

Galatea Ltd, Mumbai vs. DCIT (It) RG 2(3)(2), Mumbai

In the result, the assessee’s appeal for A

ITA 5434/MUM/2015[2012-13]Status: DisposedITAT Mumbai29 Jun 2016AY 2012-13

Bench: Shri Jason P. Boaz & Shri Saktijit Daym/S. Galatea Ltd. Dcit (International Taxation) P.O. 1156, Industrial Vs. Range 2(3)(2) Area, Dalton, Israel Mumbai Pan - Aadcg8396D Appellant Respondent

For Appellant: Shri Bomi Daruwala &For Respondent: Shri Jasbir Chouhan

Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 144C(5)Section 9(1)(vi)Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL "L" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Saktijit Day, Judicial Member M/s. Galatea Ltd. DCIT (International Taxation) P.O. 1156, Industrial Vs. Range 2(3)(2) Area, Dalton, Israel Mumbai PAN - AADCG8396D Appellant Respondent Appellant by: Shri Bomi Daruwala & Ms. Priyanka Jain Respondent by: Shri Jasbir Chouhan Date of Hearing: 21.06.2016 Date of Pronouncement: 29.06.2016 O R D E R Per Jason P. Boaz, A.M. This appeal by the assessee is directed against the final order of assessment for A.Y. 2012-13 passed under section 143(3) r.w.s. 144C(13…

Infor Global Solutions Barneveld) Bv ( Now Known As Infor (Barneveld) Bv), Hyderabad vs. DDIT (It) Cir 3(1), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 777/MUM/2013[2008-09]Status: DisposedITAT Mumbai13 Jun 2016AY 2008-09

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 7048/Mum/2010 (Assessment year: 2006-07) ADIT(IT)-3(2), Vs M/s Baan Global B V now known as Scindia House, Information Global Solution R. No.132, 1st Floor, (Barneveld) BV, N M Road, A 301/302, Citi Point, Andheri Mumbai -400 038 Kurla Road, J B Nagar, Andheri East, Mumbai 400 059 "थयी लेखा सं. PAN: AACCB 7688 Q अपीलाथ" (Appellant) ""यथ" (Respondent) Appella…

Infor Global Solutions Barneveld) Bv, Hyderabad vs. DDIT (It) Cir 3(1), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 776/MUM/2013[2007-08]Status: DisposedITAT Mumbai13 Jun 2016AY 2007-08

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 7048/Mum/2010 (Assessment year: 2006-07) ADIT(IT)-3(2), Vs M/s Baan Global B V now known as Scindia House, Information Global Solution R. No.132, 1st Floor, (Barneveld) BV, N M Road, A 301/302, Citi Point, Andheri Mumbai -400 038 Kurla Road, J B Nagar, Andheri East, Mumbai 400 059 "थयी लेखा सं. PAN: AACCB 7688 Q अपीलाथ" (Appellant) ""यथ" (Respondent) Appella…

ITO (It) TDS 3, Mumbai vs. Ssa Global Technologies (I) P.Ltd ( Formerly Knwona As Infor Global Solutions (I) P.Ltd), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 3049/MUM/2011[2007-08]Status: DisposedITAT Mumbai13 Jun 2016AY 2007-08

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 7048/Mum/2010 (Assessment year: 2006-07) ADIT(IT)-3(2), Vs M/s Baan Global B V now known as Scindia House, Information Global Solution R. No.132, 1st Floor, (Barneveld) BV, N M Road, A 301/302, Citi Point, Andheri Mumbai -400 038 Kurla Road, J B Nagar, Andheri East, Mumbai 400 059 "थयी लेखा सं. PAN: AACCB 7688 Q अपीलाथ" (Appellant) ""यथ" (Respondent) Appella…

ADIT (It) 3(2), Mumbai vs. Baan Global B.V. Now Known As Information Global Solution ( Barneveld) Bv, Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 7048/MUM/2010[2006-07]Status: DisposedITAT Mumbai13 Jun 2016AY 2006-07

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 7048/Mum/2010 (Assessment year: 2006-07) ADIT(IT)-3(2), Vs M/s Baan Global B V now known as Scindia House, Information Global Solution R. No.132, 1st Floor, (Barneveld) BV, N M Road, A 301/302, Citi Point, Andheri Mumbai -400 038 Kurla Road, J B Nagar, Andheri East, Mumbai 400 059 "थयी लेखा सं. PAN: AACCB 7688 Q अपीलाथ" (Appellant) ""यथ" (Respondent) Appella…