CIT v. Vinzas Solutions India P. Ltd.

392 ITR 155High Court2017#10613 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2020.

Judgments citing CIT v. Vinzas Solutions India P. Ltd.

SERVION GLOBAL SOLUTIONS LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the assessee’s appeal is partly allowed for statistical

ITA 1974/CHNY/2016[2009-2010]Status: DisposedITAT Chennai12 Feb 2020AY 2009-2010

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. AR V Sreenivasan, JCIT
Section 194JSection 195Section 36(1)(va)Section 9Section 9(1)(vi)

…yalty or technical fee. In this regard, the Ld. AR invited our attention to the para 4 of the Jurisdictional High Court decision in the case of CIT, Company Circle 3(4), Chennai vs Vinzas Solutions India (P) Ltd., reported in 254 Taxman 289 (Madras) [2017], 392 ITR 155 (Mad) which reads as under: 4. We are of the view that the provisions of section 9(1)(vi) dealing with and defining ‘Royalty’ cannot be made applicable to a situation of outright purchase and sale of a product. The Corpus Juris Secundum understands Royalty thus: “The word ‘royalty’ means a share of the product or profit reserved by the owner fo…

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

…ware for resale purposes . Our attention was also brought by learned counsel for the assessee to decision of Hon’ble Madras High Court in the case of CIT v. Vinzas Solutions India (P) Ltd., in TCA No.861 of 2016 , judgment dated 04.01.2017 reported in (2017) 392 ITR 155 (Madras), wherein, it has been held that when payments were made for purchase of copyrighted article, there is no royalty payment and it is only when the copyright itself is acquired, then payment is to be held to be royalty . Thus, it is submitted that assessee has only purchased software, which is a copyrighted article there is no right to r…

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

…hi High Court, wherein, ratio of Infrasoft (supra) has been followed. As such, it is submitted, the said Infrasoft ratio is deep rooted. Similar views is also expressed by the Honourable Madras High Court in the case of CIT V. Vinzas Solutions India P. Ltd. - 392 ITR 155. The said issue of software royalty taxation matter is posted for hearing before the Honourable Supreme Court in January 2019. The copy of the said order is given at page no. 639. Considering THe"3B decision, considering the jurisdictional High Court decisions, considering various Honourable Delhi and other ITAT decisions; the order of the learne…

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

…hi High Court, wherein, ratio of Infrasoft (supra) has been followed. As such, it is submitted, the said Infrasoft ratio is deep rooted. Similar views is also expressed by the Honourable Madras High Court in the case of CIT V. Vinzas Solutions India P. Ltd. - 392 ITR 155. The said issue of software royalty taxation matter is posted for hearing before the Honourable Supreme Court in January 2019. The copy of the said order is given at page no. 639. Considering THe"3B decision, considering the jurisdictional High Court decisions, considering various Honourable Delhi and other ITAT decisions; the order of the learne…

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

…hi High Court, wherein, ratio of Infrasoft (supra) has been followed. As such, it is submitted, the said Infrasoft ratio is deep rooted. Similar views is also expressed by the Honourable Madras High Court in the case of CIT V. Vinzas Solutions India P. Ltd. - 392 ITR 155. The said issue of software royalty taxation matter is posted for hearing before the Honourable Supreme Court in January 2019. The copy of the said order is given at page no. 639. Considering THe"3B decision, considering the jurisdictional High Court decisions, considering various Honourable Delhi and other ITAT decisions; the order of the learne…

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

…hi High Court, wherein, ratio of Infrasoft (supra) has been followed. As such, it is submitted, the said Infrasoft ratio is deep rooted. Similar views is also expressed by the Honourable Madras High Court in the case of CIT V. Vinzas Solutions India P. Ltd. - 392 ITR 155. The said issue of software royalty taxation matter is posted for hearing before the Honourable Supreme Court in January 2019. The copy of the said order is given at page no. 639. Considering THe"3B decision, considering the jurisdictional High Court decisions, considering various Honourable Delhi and other ITAT decisions; the order of the learne…

DDIT (IT)-2(1), MUMBAI vs. M/S. RELIANCE INFOCOMM LTD., MUMBAI

ITA 837/MUM/2007[]Status: DisposedITAT Mumbai02 Feb 2018

Bench: S/Sh. Rajendra & Ravish Sood

For Appellant: S/Shri J.D. Mistry/Deepak JainFor Respondent: S/Shri Parag Vyas- DR
Section 195Section 195(2)Section 254(1)Section 40Section 9

…आयकर अपीलीय अिधकरण, मुंबई “एल ” खंडपीठ Income-tax Appellate Tribunal “L”Bench Mumbai सव"ी राजे"", लेखा सद"य एवं रिवश सूद, "याियक सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील सं./I.T.A.s/837/Mum/2007; 3431/Mum/2008; 3432/Mum/2008;3433/Mum/2008;3434/Mum/2008;3435/Mum/2008; 3436/Mum/ 2008; 3437/Mum/2008; 3440/Mum/2008; 3441/Mum/ 2008; 3442/Mum/ 2008; 3443/ Mum/ 2008;3444/Mum/2008; 4245/Mum/2008;4247/Mum/2008;4249/Mum/2008;4250/Mum/2008;4251/Mum/2008;42 52/Mum/2008;4253/Mum/2008;4261/Mum/2008;4278/Mum/2008;4279/Mum/2008; 4284/Mum/ 2008; ;4285/Mum/2008; 4286/Mum/2008;4287/M…

THE DDIT (IT)-2(1), MUMBAI vs. M/S. RELIANCE COMMUNICATIOINS LTD. ( FORMERLY KNOWN AS M/S. RELIANCE INFOCOMM LTD), NAVI MUMBAI

ITA 4877/MUM/2007[]Status: DisposedITAT Mumbai02 Feb 2018

Bench: S/Sh. Rajendra & Ravish Sood

For Appellant: S/Shri J.D. Mistry/Deepak JainFor Respondent: S/Shri Parag Vyas- DR
Section 195Section 195(2)Section 254(1)Section 40Section 9

…आयकर अपीलीय अिधकरण, मुंबई “एल ” खंडपीठ Income-tax Appellate Tribunal “L”Bench Mumbai सव"ी राजे"", लेखा सद"य एवं रिवश सूद, "याियक सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील सं./I.T.A.s/837/Mum/2007; 3431/Mum/2008; 3432/Mum/2008;3433/Mum/2008;3434/Mum/2008;3435/Mum/2008; 3436/Mum/ 2008; 3437/Mum/2008; 3440/Mum/2008; 3441/Mum/ 2008; 3442/Mum/ 2008; 3443/ Mum/ 2008;3444/Mum/2008; 4245/Mum/2008;4247/Mum/2008;4249/Mum/2008;4250/Mum/2008;4251/Mum/2008;42 52/Mum/2008;4253/Mum/2008;4261/Mum/2008;4278/Mum/2008;4279/Mum/2008; 4284/Mum/ 2008; ;4285/Mum/2008; 4286/Mum/2008;4287/M…

BHARAT BIJLEE LTD, MUMBAI vs. ASST DIT (IT) 3(2), MUMBAI

ITA 5329/MUM/2014[]Status: DisposedITAT Mumbai03 Nov 2017

Bench: S/Shri Rajendra, A.M. & Sandeep Gosain,J.M. आयकर अपील सं आयकर अपील सं././././Ita No. 5326-5329/Mum/2014, आयकर अपील सं आयकर अपील सं िनधा" िनधा"रण वष" िनधा" िनधा" रण वष" रण वष" /Assessment Year: Not Applicable रण वष" Bharat Bijlee Ltd. Asstt. Director Income Tax-(Intl. 6Th Floor Eectric Mansion, Taxation)-3(2) Appasaheb Marathe Marg, Prabhadevi Vs. 1St Floor, Room No.132, Scindia House Mumbai-400 025. N.M. Marg, Ballard Pier Mumbai-400 038. Pan: Aaacb 2900 K (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Rajguru M.V. Assessee By: S/Shri Ronak Doshi/Hardik Nirmal सुनवाई क" तारीख / Date Of Hearing: 20/09/2017 घोषणा क" तारीख / Date Of Pronouncement: 03.11.2017 आयकर आयकर अिधिनयम आयकर आयकर अिधिनयम अिधिनयम,1961 क" अिधिनयम क" क" धारा क" धारा धारा 254(1)के अ"तग"त आदेश धारा के अ"तग"त आदेश के अ"तग"त आदेश के अ"तग"त आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य लेखा सद"य,राजे"" के अनुसार लेखा सद"य लेखा सद"य राजे"" के अनुसार राजे"" के अनुसार /Per Rajendra,Am: राजे"" के अनुसार Challenging The Orders,Dated 21/2/2014 Of The Cit(A)-10,Mumbai,The Assessee Has Filed The Above Mentioned Appeals.As The Issue Involved In These Appeals Is Identical,So, We Are Adjudi -Cating Them Together.Assessee, A Public Limited Company, Is Engaged In Manufacturing Of Electric Motors,Transformers, Gearless Machines For Elevators & Marketing Of Drives & Maintenance Products.

For Appellant: S/Shri Ronak Doshi/Hardik NirmalFor Respondent: Shri Rajguru M.V
Section 195Section 195(2)Section 254(1)

…ing appeals for the AY.s.2003-04 and 2004-05. He relied upon the cases of (i) Infrasoft Ltd. (220 Taxman 273) (ii) Qad Europe B.V. (53 ITR(T) 259) (iii) Colgate Palmolive Marketing SDN BHD, ITA No.2129-2130/8311/Mum/2004 (iv) Vinzas Solutions India (P.) Ltd. (392 ITR 155) (v) Baan Global BV (49 ITR (T) 73) (vi) First Advantage (P.) Ltd. (77 taxmann.com 195) (vii) Galatea Ltd. (46 ITR (T) 690) (viii) Datamine International Ltd. (68 taxman.com) (ix) Reliance Industries Ltd. (69 taxman.com 311) (x) Ericsson A.B. (16 taxman.com 371) (xi) Solid Works Corporation (51 20T 34) (xii) Financial Software & System (P.) Ltd.…

ALLCATEL US INTERNATIONAL MARKETING INC. ( NOW KNOWN AS ALCATEL LUCENT USA INC.),MUMBAI vs. DDIT (IT) 1(1), MUMBAI

The appeal of the AO stands dismissed

ITA 7299/MUM/2010[2005-06]Status: DisposedITAT Mumbai24 May 2017AY 2005-06
For Appellant: Shri Jasbir Chouhan-CIT-DRFor Respondent: S/Shri P.J. Pardiwala & Madhur Aggarwal-DR
Section 133Section 254(1)

…4-05. He relied upon the cases of 2 1131+2-Alcatel Intl.05-06 to 07-08) (i) Infrasoft Ltd. (220 Taxman 273) (ii) Qad Europe B.V. (53 ITR(T) 259) (iii) Colgate Palmolive Marketing SDN BHD, ITA No.2129-2130/8311/Mum/2004 (iv) Vinzas Solutions India (P.) Ltd. (392 ITR 155) (v) Baan Global BV (49 ITR (T) 73) (vi) First Advantage (P.) Ltd. (77 taxmann.com 195) (vii) Galatea Ltd. (46 ITR (T) 690) (viii) Datamine International Ltd. (68 taxman.com) (ix) Reliance Industries Ltd. (69 taxman.com 311) (x) Ericsson A.B. (16 taxman.com 371) (xi) Solid Works Corporation (51 20T 34) (xii) Financial Software & System (P.) Ltd.…

CIT v. Vinzas Solutions India P. Ltd. (392 ITR 155) — Cited in 10 Judgments | BharatTax