CIT v. Wipro Ltd.

203 Taxmann 621High Court2011#725 most cited
140

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Wipro Ltd. · Section 195 · Section 9(1)(vi) · Section 195(2) · computer software royalty · withholding tax · copyrighted article · tax treaty · double taxation · payment to non-resident

Also reported as

16 Taxmann.com 275355 ITR 284

Sections most often in play

Section 195Section 1961Section 143(3)Section 9(1)(vi)Section 13(3)Section 195(2)Section 1962Section 195(1)

Issues it is cited on

copyrighted articlesection 195(2)royalty incomesection 9(1)(vi)withholding taxcomputer softwaresection 9(l)(vi)tax treatysection 195section 9(1)section 9(l)double taxation

Judgments citing CIT v. Wipro Ltd.

DCIT(It)-2(1)(2), 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 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 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 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…

Iqvia Ag, Switzerland vs. The Deputy Commissioner of Income Tax (Internaltional Taxation) - 2(2)(2), Mumbai

In the result, the appeal filed by the assessee is allowed in above terms

ITA 4549/MUM/2023[2021-22]Status: DisposedITAT Mumbai02 Dec 2025AY 2021-22

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhan

Section 142(1)Section 143(2)Section 144C(5)Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER 1. ITA NO. 3359/MUM/2023 (AY:2020-21) 2. ITA NO. 4549/MUM/2023 (AY:2021-22) IQVIA AG The Deputy Commissioner Erlenstrasse 4, 6343 Rotkreuz Vs. of Income Tax Switzerland, C/o-IQVIA Consulting (International Taxationa)- and Information Services India Pvt. 2, Ltd. Unit No. 902, 9th Floor, 601, 6th floor, Cumballa Hill Supreme Business Park, MTNL TE Building, Pedder Hiranandani Gardens, Powai, Road, Dr. Gopalrao Deshmukh Mumbai-400 076. Marg, Cumballa Hill, Mumbai- PAN…

Iqvia Ag, Switzerland vs. The Income Tax Officer (International Taxation) - 2(2)(1), Mumbai

In the result, the appeal filed by the assessee is allowed in above terms

ITA 3359/MUM/2023[2020-21]Status: DisposedITAT Mumbai02 Dec 2025AY 2020-21

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhan

Section 142(1)Section 143(2)Section 144C(5)Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER 1. ITA NO. 3359/MUM/2023 (AY:2020-21) 2. ITA NO. 4549/MUM/2023 (AY:2021-22) IQVIA AG The Deputy Commissioner Erlenstrasse 4, 6343 Rotkreuz Vs. of Income Tax Switzerland, C/o-IQVIA Consulting (International Taxationa)- and Information Services India Pvt. 2, Ltd. Unit No. 902, 9th Floor, 601, 6th floor, Cumballa Hill Supreme Business Park, MTNL TE Building, Pedder Hiranandani Gardens, Powai, Road, Dr. Gopalrao Deshmukh Mumbai-400 076. Marg, Cumballa Hill, Mumbai- PAN…

Inmarsat Solutions Bv, Netherlands vs. The Assistant Commissioner of Income Tax Circle Intl. Tax. 2(1)(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 1729/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumarinmarsat Solutions B. V., Vs. Acit, 14Th Floor, The Ruby, 29, International Taxation, Senapati Bapat Marg, Dadar Circle-2(1)(1), Delhi (West), Mumbai (Appellant) (Respondent) Pan: Aacci9974L Assessee By : Shri Hiten Thakkar, Adv Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri Hiten Thakkar, AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 142(2)Section 143(2)Section 143(3)Section 144C(5)Section 9(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Inmarsat Solutions B. V., Vs. ACIT, 14th Floor, The Ruby, 29, International Taxation, Senapati Bapat Marg, Dadar Circle-2(1)(1), Delhi (West), Mumbai (Appellant) (Respondent) PAN: AACCI9974L Assessee by : Shri Hiten Thakkar, Adv Revenue by: Shri M. S. Nethrapal, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 30/09/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The Assessee Inmarsat Solutions B.V. (hereinafter referred to as „assessee) by filing the present appeal sough…

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(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 ITA No.5089/Mum/2024 (Assessment Year :2019-20) & ITA No.5091/Mum/2024 (Assessment Year: 2019-20) Deputy Commissioner Vs. Deloitte Touche of Income Tax (IT)- Tohmatsu India LLP, 2(1)(2), Mumbai 32nd Floor, One International Center Tower 3, Senapati Bapat Marg Maharashtra- 400 013 PAN/GIR No.AALFD7157J (Appellant) .. (Respondent) CO No.250/Mum/2024 (Arising out of ITA No.5089/Mum/2024) (Assessment Year :2019-20) & CO No.251/Mum/2024 (Arising out of ITA No.5091/Mum/2024) (Assessm…

Deputy Commissioner of Income Tax(It)-2(1)-2, 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(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 ITA No.5089/Mum/2024 (Assessment Year :2019-20) & ITA No.5091/Mum/2024 (Assessment Year: 2019-20) Deputy Commissioner Vs. Deloitte Touche of Income Tax (IT)- Tohmatsu India LLP, 2(1)(2), Mumbai 32nd Floor, One International Center Tower 3, Senapati Bapat Marg Maharashtra- 400 013 PAN/GIR No.AALFD7157J (Appellant) (Respondent) CO No.250/Mum/2024 (Arising out of ITA No.5089/Mum/2024) (Assessment Year :2019-20) & CO No.251/Mum/2024 (Arising out of ITA No.5091/Mum/2024) (Assessment Ye…

DCIT(It)-2(1)-2, 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 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 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 Hindustan Times Ltd., New Delhi vs. Addl. CIT, Special Range- 9, New Delhi

In the result, the appeal of the assessee for A

ITA 4413/DEL/2017[2012-13]Status: DisposedITAT Delhi29 Aug 2024AY 2012-13

Bench: Sh. Challa Nagendra Prasad & Sh. M Balaganeshaddl. Cit, Vs. M/S. The Hindustan Times Special Range – 9, Ltd., New Delhi 18-20, K. G. Marg, New Delhi – 110 001 Pan No. Aaact 4962 F (Appellant) (Respondent) & Ita Nos. 2957 & 2956/Del/2017 (Assessment Years : 2012-13 & 2011-12) M/S. The Hindustan Times Vs. Deputy Commissioner Of Ltd., Income Tax 18-20, K. G. Marg, Circle 25(1), C.R. Building New Delhi – 110 001 New Delhi – 110 002 Pan No. Aaact 4962 F (Appellant) (Respondent)

Section 115JSection 143(3)Section 14ASection 8D(2)(iii)

…onment and accordingly to be construed as expenditure wholly and exclusively incurred for the purpose of business of the assessee herein. Our view is further fortified by the decision of Hon‟ble Karnataka High Court in the case of CIT vs Wipro Ltd reported in 360 ITR 408 (Kar) which is directly on the impugned issue in favour of the assessee. Hence we have no hesitation in allowing the cost of paintings as a revenue expenditure. Accordingly, the Additional Ground raised by the assessee in this regard is allowed. Consequentially the depreciation claimed by the assessee on the paintings during the year under consid…

The Hindustan Times Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee for A

ITA 2957/DEL/2017[2012-13]Status: DisposedITAT Delhi29 Aug 2024AY 2012-13

Bench: Sh. Challa Nagendra Prasad & Sh. M Balaganeshaddl. Cit, Vs. M/S. The Hindustan Times Special Range – 9, Ltd., New Delhi 18-20, K. G. Marg, New Delhi – 110 001 Pan No. Aaact 4962 F (Appellant) (Respondent) & Ita Nos. 2957 & 2956/Del/2017 (Assessment Years : 2012-13 & 2011-12) M/S. The Hindustan Times Vs. Deputy Commissioner Of Ltd., Income Tax 18-20, K. G. Marg, Circle 25(1), C.R. Building New Delhi – 110 001 New Delhi – 110 002 Pan No. Aaact 4962 F (Appellant) (Respondent)

Section 115JSection 143(3)Section 14ASection 8D(2)(iii)

…onment and accordingly to be construed as expenditure wholly and exclusively incurred for the purpose of business of the assessee herein. Our view is further fortified by the decision of Hon‟ble Karnataka High Court in the case of CIT vs Wipro Ltd reported in 360 ITR 408 (Kar) which is directly on the impugned issue in favour of the assessee. Hence we have no hesitation in allowing the cost of paintings as a revenue expenditure. Accordingly, the Additional Ground raised by the assessee in this regard is allowed. Consequentially the depreciation claimed by the assessee on the paintings during the year under consid…

The Hindustan Times Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee for A

ITA 2956/DEL/2017[2011-12]Status: DisposedITAT Delhi29 Aug 2024AY 2011-12

Bench: Sh. Challa Nagendra Prasad & Sh. M Balaganeshaddl. Cit, Vs. M/S. The Hindustan Times Special Range – 9, Ltd., New Delhi 18-20, K. G. Marg, New Delhi – 110 001 Pan No. Aaact 4962 F (Appellant) (Respondent) & Ita Nos. 2957 & 2956/Del/2017 (Assessment Years : 2012-13 & 2011-12) M/S. The Hindustan Times Vs. Deputy Commissioner Of Ltd., Income Tax 18-20, K. G. Marg, Circle 25(1), C.R. Building New Delhi – 110 001 New Delhi – 110 002 Pan No. Aaact 4962 F (Appellant) (Respondent)

Section 115JSection 143(3)Section 14ASection 8D(2)(iii)

…onment and accordingly to be construed as expenditure wholly and exclusively incurred for the purpose of business of the assessee herein. Our view is further fortified by the decision of Hon‟ble Karnataka High Court in the case of CIT vs Wipro Ltd reported in 360 ITR 408 (Kar) which is directly on the impugned issue in favour of the assessee. Hence we have no hesitation in allowing the cost of paintings as a revenue expenditure. Accordingly, the Additional Ground raised by the assessee in this regard is allowed. Consequentially the depreciation claimed by the assessee on the paintings during the year under consid…

Easyaccess Financial Services Ltd, Chennai vs. ITO, Copr Ward 2(1), Chennai

In the result, the appeal filed by the assessee is allowed

ITA 587/CHNY/2024[2012-13]Status: DisposedITAT Chennai14 Jun 2024AY 2012-13

Bench: Shri Mahavir Singhand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 587/Chny/2024 िनधा"रण वष"/Assessment Year: 2012-13 Easyaccess Financial Services Ltd., The Income Tax Officer, New No.18, Old No.40, Vs. Corporate Ward 2(1), Mussuri Subramaniam Salai, Chennai. (Oliver Road), Mylapore, Chennai – 600 004. Pan: Aabce 4646G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. M. Lavanya, Fca & Shri Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri N. Sanjay Gandhi, Jcit सुनवाई क" तारीख/Date Of Hearing : 13.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 14.06.2024 आदेश /O R D E R Per Mahavir Singh: This Appeal By The Assessee Is Arising Out Of The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) In Order No.Itba/Nfac/S/250/2023- 24/1060282095(1) Dated 30.01.2024. The Assessment Was Framed By The Deputy Commissioner Of Income Tax, Corporate Circle 2(1), Chennai For The Assessment Year 2012-13 U/S.143(3) R.W.S.147 Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Vide Order Dated 27.09.2017. 2. The First Issue In This Appeal Of Assessee Is As Regards To Assumption Of Jurisdiction By The Ao For Reopening Of Assessment U/S.147 R.W.S. 148 Of The Act, As The Ao During The Original Assessment Proceedings Has Formed An Opinion After Seeking Explanation & After Examining The Present Issue Of Factoring Of Income U/S.143(3) Of The Act. Hence, Now Reopening Is Bad In Law. The Assessee Also Raised The Interconnected Issue, Which Is On Merits That The Cit(A) Erred In Confirming The Addition Made By The Ao Beig Factoring Income In The Hands Of The Assessee.

For Appellant: Ms. M. Lavanya, FCA &For Respondent: Shri N. Sanjay Gandhi, JCIT
Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी एस.आर. रघुनाथा, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 587/CHNY/2024 िनधा"रण वष"/Assessment Year: 2012-13 Easyaccess Financial Services Ltd., The Income Tax Officer, New No.18, Old No.40, Vs. Corporate Ward 2(1), Mussuri Subramaniam Salai, Chennai. (Oliver Road), Mylapore, Chennai – 600 004. PAN: AABCE 4646G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. M. Lavanya, FCA & Shri…

Gartner Ireland Limited, Mumbai vs. Deputy Comm. of Income Tax-2(3)(2), Mumbai

In the result, the appeal filed by the assessee is partly allo

ITA 2460/MUM/2022[2019-20]Status: DisposedITAT Mumbai30 May 2024AY 2019-20

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2019-2020 Gartner Ireland Ltd., Dcit-2(3)(2), 3Rd Floor, Two Park Place, 17Th Floor, 1711, Air India Hatch Street, Dublin 2, Vs. Building, Nariman Point, Ireland D02 Np94. Mumbai-400021. Pan No. Aaccg 2919 B Appellant Respondent Assessee By : Mr. Farooq Irani Revenue By : Mr. A.K. Ambastha, Sr. Dr : Date Of Hearing 12/04/2024 : Date Of Pronouncement 30/05/2024

For Appellant: Mr. Farooq IraniFor Respondent: Mr. A.K. Ambastha, Sr. DR
Section 234DSection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2019-2020 Gartner Ireland Ltd., DCIT-2(3)(2), 3rd floor, Two Park Place, 17th floor, 1711, Air India Hatch Street, Dublin 2, Vs. Building, Nariman Point, Ireland D02 NP94. Mumbai-400021. PAN No. AACCG 2919 B Appellant Respondent Assessee by : Mr. Farooq Irani Revenue by : Mr. A.K. Ambastha, Sr. DR : Date of Hearing 12/04/2024 : Date of pronouncement 30/05/2024 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against final…

The Hindustan Times Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the appeals of the assessee for the Asst Year 2010-11

ITA 1227/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Jan 2024AY 2010-11

Bench: Shri Saktijit Dey & Shri M. Balaganeshm/S. The Hindustan Times Ltd, Vs. Dcit, 18-20, Kg Marg, New Delhi Circle-16(1), New Delhi (Appellant) (Respondent) Pan:Aaact4962F M/S. The Hindustan Times Ltd, Vs. Dcit, 18-20, Kg Marg, New Delhi Circle-16(1), New Delhi (Appellant) (Respondent) Pan:Aaact4962F

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Anuj Garg, Sr. DR
Section 115JSection 143(3)Section 14A

…onment and accordingly to be construed as expenditure wholly and exclusively incurred for the purpose of business of the assessee herein. Our view is further fortified by the decision of Hon‟ble Karnataka High Court in the case of CIT vs Wipro Ltd reported in 360 ITR 408 (Kar) which is directly on the impugned issue in favour of the assessee. Hence we have no hesitation in allowing the cost of paintings as a revenue expenditure. Accordingly, the Additional Ground raised by the assessee in this regard is allowed. Consequentially the depreciation claimed by the assessee on the paintings during the year under consid…