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.

ITO (TDS) (Ltu), Mumbai vs. Reliance Industries Ltd, Mumbai

ITA 5829/MUM/2009[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

DDIT (It) 2(1), Mumbai vs. Reliance Industries Ltd, Mumbai

ITA 5266/MUM/2009[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

DDIT (It) 2(1), Mumbai vs. Reliance Industries Ltd, Mumbai

ITA 5265/MUM/2009[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

DDIT (It) 2(1), Mumbai vs. Reliance Industries Ltd, Mumbai

ITA 5264/MUM/2009[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

The DDIT(It)-1(2), Mumbai vs. M/S. Reliance Industries Ltd, Mumbai

ITA 2529/MUM/2008[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

The DDIT(It)-1(2), Mumbai vs. M/S. Reliance Industries Ltd, Mumbai

ITA 2523/MUM/2008[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

The DDIT(It)-2(1), Mumbai vs. M/S. Reliance Industries Ltd, Mumbai

ITA 1986/MUM/2008[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

The DDIT(It)-2(1), Mumbai vs. M/S. Reliance Industries Ltd, Mumbai

ITA 1984/MUM/2008[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

The DDIT(It)-2(1), Mumbai vs. M/S. Reliance Industries Ltd, Mumbai

ITA 1982/MUM/2008[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

The DDIT(It)-2(1), Mumbai vs. M/S. Reliance Industries Ltd, Mumbai

ITA 1981/MUM/2008[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

The DDIT(It)-2(1), Mumbai vs. M/S. Reliance Industries Ltd, Mumbai

ITA 1980/MUM/2008[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

Synopsys International Limited vs. The Additional Director

Appeals are dismissed

ITA/474/2015HC Karnataka05 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260Section 9(1)(vi)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF APRIL 2016 PRESENT THE HON’BLE MR.JUSTICE JAYANT PATEL AND THE HON’BLE MRS.JUSTICE B.V.NAGARATHNA ITA NO.474/2015 & ITA NO.475/2015 BETWEEN: SYNOPSYS INTERNATIONAL LIMITED BLOCK 1 BLANCHARDSTOWN CORPORATE PARK BLANCHARDSTOWN, DUBLIN 15 IRELAND REPRESENTED HEREIN BY ITS DIRECTOR MR. DARRAGH POWER C/O.: SYNOPSYS (INDIA) PVT LTD RMZ INFINITY, TOWER “A” 4TH AND 5TH FLOOR OLD MADRAS ROAD BENNIGANAHALLI BANGALORE - 560016 ...APPELLANT (BY MISS.TANMAYEE RAJKUMAR FOR SRI.T.SURYANARAYA…

Principal Commissioner of Income Tax [TDS] vs. M/s.MEIL-KBL-WEG [Jv]

ITTA/243/2015HC Telangana01 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Capgemeni Business Services (I) Ltd, Mumbai vs. Asst CIT 1(2), Mumbai

ITA 7779/MUM/2011[2007-08]Status: DisposedITAT Mumbai29 Feb 2016AY 2007-08

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2007-08 M/S. Capgemini Business Assistant Commissioner Of Services (India) Ltd., Income Tax-1(2), Gate No.4, Unit 19, Mumbai Godrej Industries Complex, Vs. Eastern Express Highway, Vikhroli (East), Mumbai – 400 093 Pan: Aabci 1046A (Appellant) (Respondent) Present For: Assessee By : Shri M.M. Golvala, A.R. Revenue By : Shri A.A. Khan, D.R. Date Of Hearing : 04.02.2016 Date Of Pronouncement : 29.02.2016 O R D E R

For Appellant: Shri M.M. Golvala, A.RFor Respondent: Shri A.A. Khan, D.R
Section 144C(1)Section 92A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER Assessment Year: 2007-08 M/s. Capgemini Business Assistant Commissioner of Services (India) Ltd., Income Tax-1(2), Gate No.4, Unit 19, Mumbai Godrej Industries Complex, Vs. Eastern Express Highway, Vikhroli (East), Mumbai – 400 093 PAN: AABCI 1046A (Appellant) (Respondent) Present for: Assessee by : Shri M.M. Golvala, A.R. Revenue by : Shri A.A. Khan, D.R. Date of Hearing : 04.02.2016 Date of Pronouncement : 29.02.2016 O R D E R Per Sanjay Garg, Judicial Member:…

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

In the result, appeal may be treated as partly allowed for statistical purposes

ITA 749/MUM/2015[2011-12]Status: DisposedITAT Mumbai24 Feb 2016AY 2011-12

Bench: Shri C.N. Prasad & Shri Ashwani Taneja

For Appellant: Shri Bomi Daruwala a/wFor Respondent: Shri Jasbir Chauhan, CIT-DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 234BSection 271(1)(c)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA no.749/Mum./2015 (Assessment Year : 2010–11) Galatea Limited, P.O. 1156 Industrial Area Dalton, Israel c/o Vaish Associates, Advocates 106, Peninsula Centre ……………. Appellant Dr. S.S. Rao, Parel Mumbai 400 012 PAN – AADCG8396D v/s Dy. Commissioner of Income Tax International Taxation, Range– ……………. Respondent 2(3)(2) Mumbai Assessee by : Shri Bomi Daruwala a/w Ms. Priyanka Jain, CAs Revenue by : Shri Jasbir Chauhan, CIT-DR Date of Hearing- 13.01.2016 Date of Order…

M/S. Halliburton Export Inc., New Delhi vs. ADIT, New Delhi

Appeals of the assessee are allowed

ITA 690/DEL/2014[2010-11]Status: DisposedITAT Delhi23 Oct 2015AY 2010-11

Bench: Shri R. S. Syal & Smt Suchitra Kamblei.T.A .No.-6273/Del/2012 (Assessment Year-2009-10)

…1 ITA NO. 6273.DEL.12& 690/Del/14 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No.-6273/Del/2012 (ASSESSMENT YEAR-2009-10) Halliburton Export Inc. vs Addl. DIT C/oNangia & Co. Chartered Range-1 International Accounts Taxation Suite 4A, PlazaM6, Jasola New Delhi New Delhi (Respondent) AABCH9692R (APPELLANT) I.T.A .No.-690/Del/2014 (ASSESSMENT YEAR-2010-11) Halliburton Export Inc. vs Addl. DIT C/oNangia & Co. Chartered Range-1 International Accounts Taxation Suite 4A, PlazaM6, Jasola New Delhi New D…

The Commissioner of Income Tax vs. M/S Itc Hotels Ltd

ITA/477/2009HC Karnataka15 Jun 2015

Bench: ARAVIND KUMAR,VINEET SARAN

Section 195

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU Dated this the 15th day of June, 2015 Present THE HON’BLE MR JUSTICE VINEET SARAN & HON’BLE MR JUSTICE ARAVIND KUMAR Income Tax Appeals 477 c/w 478 / 2009 Between 1 Commissioner of Income Tax C R Building, Queens Road Bangalore 2 Income Tax (TDS) I C R Building, Queens Road Bangalore Appellants (By Sri K V Aravind, Advocate) And M/s ITC Hotels Ltd (Since Amalgamated with ITC) (M/s Windsor Manor Sheraton & Towers) Sankey Road, Bangalore Respondent (By Sri Rupesh Jain,…