What is CIT v. Wipro Ltd. ( authority for?

Payments for services are liable for deduction of tax at source, and withholding tax liability can be calculated by apportioning the remittance if only a portion of the services are considered royalty.

How many judgments cite CIT v. Wipro Ltd. (?

77 judgments on BharatTax cite CIT v. Wipro Ltd. ( (70 Taxmann.com 129), spanning 2021 to 2025.

Which sections of the Income Tax Act does CIT v. Wipro 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. Wipro Ltd. ( (70 Taxmann.com 129)

DCIT(IT)-2(1)(2),MUMBAI, MUMBAI vs. DELOITTE TOUCH TMATSU INDIA LLP, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 4655/MUM/2025[2021-22]Status: DisposedITAT Mumbai17 Dec 2025AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 195Section 195(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4654/Mum/2025 (Assessment Year :2020-21) ITA No.4655/Mum/2025 (Assessment Year :2021-22) & DCIT-(IT)-2(1)(2) Vs. Deloitte Haskin & Sells Mumbai LLP 32 Floor, One International Centre Tower-3, Senapati Bapat Marg, Elphiston Mumbai-400 013 PAN/GIR No.AACFD4815A (Appellant) .. (Respondent) Assessee by Shri P.J. Pardiwala / Shri Niraj Sheth / Shri Ashesh Safi Revenue by Shri Krishna Kumar, Sr.DR Date of Hearing 17/11/2025 Date of Pronouncement 17/12/2025 आदेश / O R D E…

DCIT(IT)-2(1)(2), MUMBAI, MUMBAI vs. DELOITTE HASKIN & SELLS LLP, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 4654/MUM/2025[2020-21]Status: DisposedITAT Mumbai17 Dec 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 195Section 195(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4654/Mum/2025 (Assessment Year :2020-21) ITA No.4655/Mum/2025 (Assessment Year :2021-22) & DCIT-(IT)-2(1)(2) Vs. Deloitte Haskin & Sells Mumbai LLP 32 Floor, One International Centre Tower-3, Senapati Bapat Marg, Elphiston Mumbai-400 013 PAN/GIR No.AACFD4815A (Appellant) .. (Respondent) Assessee by Shri P.J. Pardiwala / Shri Niraj Sheth / Shri Ashesh Safi Revenue by Shri Krishna Kumar, Sr.DR Date of Hearing 17/11/2025 Date of Pronouncement 17/12/2025 आदेश / O R D E…

DCIT(IT)-2(1)(2), MUMBAI, MUMBAI vs. DELOITTE HASKIN & SELLS LLP, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 4653/MUM/2025[2020]Status: DisposedITAT Mumbai17 Dec 2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 195Section 195(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4654/Mum/2025 (Assessment Year :2020-21) ITA No.4655/Mum/2025 (Assessment Year :2021-22) & DCIT-(IT)-2(1)(2) Vs. Deloitte Haskin & Sells Mumbai LLP 32 Floor, One International Centre Tower-3, Senapati Bapat Marg, Elphiston Mumbai-400 013 PAN/GIR No.AACFD4815A (Appellant) .. (Respondent) Assessee by Shri P.J. Pardiwala / Shri Niraj Sheth / Shri Ashesh Safi Revenue by Shri Krishna Kumar, Sr.DR Date of Hearing 17/11/2025 Date of Pronouncement 17/12/2025 आदेश / O R D E…

DCIT(IT)-2(1)(2), MUMBAI, MUMBAI vs. DELOITTE TOUCH TMATSU INDIA LLP, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 4638/MUM/2025[2021]Status: DisposedITAT Mumbai17 Dec 2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 195Section 195(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4654/Mum/2025 (Assessment Year :2020-21) ITA No.4655/Mum/2025 (Assessment Year :2021-22) & DCIT-(IT)-2(1)(2) Vs. Deloitte Haskin & Sells Mumbai LLP 32 Floor, One International Centre Tower-3, Senapati Bapat Marg, Elphiston Mumbai-400 013 PAN/GIR No.AACFD4815A (Appellant) .. (Respondent) Assessee by Shri P.J. Pardiwala / Shri Niraj Sheth / Shri Ashesh Safi Revenue by Shri Krishna Kumar, Sr.DR Date of Hearing 17/11/2025 Date of Pronouncement 17/12/2025 आदेश / O R D E…

DEPUTY COMMISSIONER OF INCOME TAX(IT)-2(1)-2 MUMBAI, MUMBAI vs. DELOITTE TOUCHE TOHMATSU INDIA LLP, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 3455/MUM/2025[2021-22]Status: DisposedITAT Mumbai17 Dec 2025AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 195Section 195(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4654/Mum/2025 (Assessment Year :2020-21) ITA No.4655/Mum/2025 (Assessment Year :2021-22) & DCIT-(IT)-2(1)(2) Vs. Deloitte Haskin & Sells Mumbai LLP 32 Floor, One International Centre Tower-3, Senapati Bapat Marg, Elphiston Mumbai-400 013 PAN/GIR No.AACFD4815A (Appellant) .. (Respondent) Assessee by Shri P.J. Pardiwala / Shri Niraj Sheth / Shri Ashesh Safi Revenue by Shri Krishna Kumar, Sr.DR Date of Hearing 17/11/2025 Date of Pronouncement 17/12/2025 आदेश / O R D E…

ASST. COMMISSIONER OF INCOME TAX(IT)-2(1)-2 MUMBAI, MUMBAI vs. DELOITTE TOUCHE TOHMATSU INDIA LLP, MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 2723/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Aug 2025AY 2019-20

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2019-20

For Appellant: Shri Niraj Sheth and Ms. Darshana Shah, AdvocatesFor Respondent: Shri Krishna Kumar, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2019-20 Assistant Commissioner of Deloitte Touche Tohmatsu India LLP Income Tax (IT)-2(1)-2, 32nd Floor, One International Mumbai Center Tower 3 Vs Senapati Bapat Marg . Elphinstone Road (West), MUMBAI - 400013 (PAN : AALFD7157) (Appellant) (Respondent) Present for: Assessee : Shri Niraj Sheth and Ms. Darshana Shah, Advocates Revenue : Shri Krishna Kumar, Sr. DR Date of Hearing : 18.08.2025 Date of Pronouncement : 26.08.2025 O R D E R PER GIRISH…

DEPUTY COMMISSIONER OF INCOME TAX(IT)-2(1)-2, MUMBAITAX, MUMBAI vs. DELOITTE TOUCHE TOHMATSU INDIA LLP, MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 5091/MUM/2024[2019-20]Status: DisposedITAT Mumbai21 Mar 2025AY 2019-20

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

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nMS. PADMAVATHY S, ACCOUNTANT MEMBER\n\nITA No.5089/Mum/2024\n(Assessment Year :2019-20)\n&\nITA No.5091/Mum/2024\n(Assessment Year: 2019-20)\n\nDeputy Commissioner Vs. Deloitte Touche\nof Income Tax (IT)- Tohmatsu India LLP,\n2(1)(2), Mumbai 32nd Floor, One\nInternational Center\nTower 3, Senapati\nBapat Marg\nMaharashtra- 400 013\nPAN/GIR No.AALFD7157J\n(Appellant) .. (Respondent)\n\nCO No.250/Mum/2024\n(Arising out of ITA No.5089/Mum/2024)\n(Assessment Year :2019-20)\n&\nCO No.251/Mum/2024\n(…

DEPUTY COMMISSIONER OF INCOME TAX(IT)-2(1)-2, MUMBAI, MUMBAI vs. DELOITTE TOUCHE TOHMATSU INDIA LLP, MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 5089/MUM/2024[2019-20]Status: DisposedITAT Mumbai21 Mar 2025AY 2019-20

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

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nMS. PADMAVATHY S, ACCOUNTANT MEMBER\nITA No.5089/Mum/2024\n(Assessment Year :2019-20)\n&\nITA No.5091/Mum/2024\n(Assessment Year: 2019-20)\nDeputy Commissioner Vs. Deloitte Touche\nof Income Tax (IT)- Tohmatsu India LLP,\n2(1)(2), Mumbai\n32nd Floor, One\nInternational Center\nTower 3, Senapati\nBapat Marg\nMaharashtra- 400 013\nPAN/GIR No.AALFD7157J\n(Appellant)\n(Respondent)\nCO No.250/Mum/2024\n(Arising out of ITA No.5089/Mum/2024)\n(Assessment Year :2019-20)\n&\nCO No.251/Mum/2024\n(Arising…

DCIT(IT)-2(1)-2, MUMBAI, MUMBAI vs. DELOITTE HASKINS & SELLS LLP, MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 5715/MUM/2024[2019-20]Status: DisposedITAT Mumbai18 Feb 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER Dy. Commissioner of Vs. M/s. Deloitte Haskins Income Tax (IT)-2(1)-2, & Sells LLP Mumbai 32nd Floor, One Room No.604, 6th Floor International Centre Kautilya Bhavan Tower-3, Senapati G Block, BKC, Mumbai Bapat Marg Maharashtra- 400 051 Mumbai, Maharashtra – 400 013 PAN/GIR No.AACFD4815A (Appellant) .. (Respondent) Assessee by Shri Niraj Sheth / Shri Ninad Patade & Ms. Darshana Shah Revenue by Shri Krishna Kumar-Sr. DR Date of Hearing 11/02/2025 Date of Pronouncement 18/02/202…

DCIT (IT)-2(1)(2), MUMBAI, MUMBAI vs. DELOITTE HASKINS SELLS LLP, UK

In the result, all the appeals of the assessees are allowed

ITA 4517/MUM/2024[2018-19]Status: DisposedITAT Mumbai17 Jan 2025AY 2018-19

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Respondent: Shri Krishna Kumar, Sr. DR

Section 195(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP & MS PADMAVATHY S, AM I.T.A. No. 4515/Mum/2024 (Assessment Year: 2018-19) DCIT(IT)-2(1)(2), Deloitte Touche Tohmatsu India Kautilya Bhavan, BKC, LLP, Mumbai-400051. Vs. Hill House, London, UK, United Kingdom. PAN : AALFD7157J Appellant) : Respondent) I.T.A. No. 4517/Mum/2024 (Assessment Year: 2018-19) DCIT(IT)-2(1)(2), Deloitte Haskins Sells LLP, 6th Floor, Kautilya Bhavan, BKC, Hill House, New Street, London, Vs. Mumbai-400013. United Kingdom. PAN : AADCC1811B Appellant) : Respondent) : Shri Niraj Sheth / Ms. Darshana Appellant…

DCIT (IT)-2(1)(2),MUMBAI, MUMBAI vs. DELOITTE TOUCHE TOHMATSU INDIA LLP, UK

In the result, all the appeals of the assessees are allowed

ITA 4515/MUM/2024[2018-19]Status: DisposedITAT Mumbai17 Jan 2025AY 2018-19

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Respondent: Shri Krishna Kumar, Sr. DR

Section 195(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP & MS PADMAVATHY S, AM I.T.A. No. 4515/Mum/2024 (Assessment Year: 2018-19) DCIT(IT)-2(1)(2), Deloitte Touche Tohmatsu India Kautilya Bhavan, BKC, LLP, Mumbai-400051. Vs. Hill House, London, UK, United Kingdom. PAN : AALFD7157J Appellant) : Respondent) I.T.A. No. 4517/Mum/2024 (Assessment Year: 2018-19) DCIT(IT)-2(1)(2), Deloitte Haskins Sells LLP, 6th Floor, Kautilya Bhavan, BKC, Hill House, New Street, London, Vs. Mumbai-400013. United Kingdom. PAN : AADCC1811B Appellant) : Respondent) : Shri Niraj Sheth / Ms. Darshana Appellant…

THE DCIT, CIRCLE-1(1)(1), VADODARA vs. GUJARAT STATE FERTILIZER & CHEMICAL LTD, VADODARA

In the result, the appeal of the assessee is partly allowed

ITA 538/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad17 Dec 2024AY 2016-17

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri Manish J. Shah, Shri Jimi Patel and Shri Rushin Patel, ARsFor Respondent: Shri Durga Dutt, CIT (DR) &

Section 115Section 115JSection 143(3)Section 144(2)Section 14ASection 35Section 80GSection 8D(2)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No. 348/Ahd/2020 (Assessment Year: 2016-17) Gujarat State Fertilizers & The Assistant Commissioner Vs. Chemicals Ltd., of Income-tax, PO Fertilizernagar, Circle-1(1)(1), Vadodara, Gujarat-391750 Vadodara [PAN : AAACG 7996 C] I.T.A. No.538/Ahd/2020 & CO No. 9/Ahd/2021 (Assessment Year: 2016-17) Gujarat State Fertilizers & The Deputy Commissioner of Vs. Chemicals Ltd., Income-tax, PO Fertilizernagar, Circle 1(1)(1), Vadodara, Gujarat-391750 Vadodara [PAN : AAACG 7996 C…

GUJARAT STATE FERTILISERS AND CHEMICALS LTD.,,VADODARA vs. THE ACIT CIRCLE-1(1)1(), VADODARA

In the result, the appeal of the assessee is partly allowed

ITA 348/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad17 Dec 2024AY 2016-17

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri Manish J. Shah, Shri Jimi Patel and Shri Rushin Patel, ARsFor Respondent: Shri Durga Dutt, CIT (DR) &

Section 115Section 115JSection 143(3)Section 144(2)Section 14ASection 35Section 80GSection 8D(2)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No. 348/Ahd/2020 (Assessment Year: 2016-17) Gujarat State Fertilizers & The Assistant Commissioner Vs. Chemicals Ltd., of Income-tax, PO Fertilizernagar, Circle-1(1)(1), Vadodara, Gujarat-391750 Vadodara [PAN : AAACG 7996 C] I.T.A. No.538/Ahd/2020 & CO No. 9/Ahd/2021 (Assessment Year: 2016-17) Gujarat State Fertilizers & The Deputy Commissioner of Vs. Chemicals Ltd., Income-tax, PO Fertilizernagar, Circle 1(1)(1), Vadodara, Gujarat-391750 Vadodara [PAN : AAACG 7996 C…