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.

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 1226/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…

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 6512/DEL/2013[2009-10]Status: DisposedITAT Delhi31 Jan 2024AY 2009-10

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…

M/S. the Hindustan Times Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 1629/DEL/2012[2008-09]Status: DisposedITAT Delhi31 Jan 2024AY 2008-09

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…

Inmarsat Solutions Bv, Mumbai vs. ACIT Range 2(1)(1) International Taxation, New Delhi

In the result, appeals are partly allowed

ITA 731/DEL/2023[2020-21]Status: DisposedITAT Delhi26 Oct 2023AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2019-22 With Assessment Year: 2020-21. Inmarsat Solutions Bv, Vs. Acit, Mumbai, Circle- Intl. Tax. 2(1)(1), 14Th Floor, The Ruby 29 New Delhi Senapati Bapat Marg, Dadar (West), Mumbai, Maharashtra Pan :Aacci9974L (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 9(1)(vi)

…the Assessing Officer and submitted that, so far as Data Processing Cost is concerned, the same is in the nature of ‘Royalty’ and in support he has strongly relied upon the two Karnataka High Court decisions in the case of:- i) CIT vs. Wipro Ltd., reported in 355 ITR 284; ii) CIT vs. CGI Information Systems & Management Consultants 10 | P a g e ITA Nos.1883/Del/2022 & 731/Del/2023 AYs: 2019-20 & 2020-21 (P) Ltd., 226 Taxman 319 The issue whether the amendment brought by Finance Act 2012 in Section 9(1)(vi) by way of Explanations inserted in the Income-tax Act with retrospective effect can be read into DTAA or n…

Inmarsat Solutions Bv, Mumbai vs. ACIT, Circle Int. Tax. 2(1) (1), New Delhi

In the result, appeals are partly allowed

ITA 1883/DEL/2022[2019-20]Status: DisposedITAT Delhi26 Oct 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2019-22 With Assessment Year: 2020-21. Inmarsat Solutions Bv, Vs. Acit, Mumbai, Circle- Intl. Tax. 2(1)(1), 14Th Floor, The Ruby 29 New Delhi Senapati Bapat Marg, Dadar (West), Mumbai, Maharashtra Pan :Aacci9974L (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 9(1)(vi)

…the Assessing Officer and submitted that, so far as Data Processing Cost is concerned, the same is in the nature of ‘Royalty’ and in support he has strongly relied upon the two Karnataka High Court decisions in the case of:- i) CIT vs. Wipro Ltd., reported in 355 ITR 284; ii) CIT vs. CGI Information Systems & Management Consultants 10 | P a g e ITA Nos.1883/Del/2022 & 731/Del/2023 AYs: 2019-20 & 2020-21 (P) Ltd., 226 Taxman 319 The issue whether the amendment brought by Finance Act 2012 in Section 9(1)(vi) by way of Explanations inserted in the Income-tax Act with retrospective effect can be read into DTAA or n…

Inmarsat Solutions Bv, Maharashtra vs. ACIT (International Taxation) Circle 2(1)(1)-Delhi, Delhi

In the result, appeal of the assessee is partly allowed as indicated above

ITA 1717/DEL/2022[2018-19]Status: DisposedITAT Delhi04 Oct 2023AY 2018-19

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

For Appellant: Ms. Aarti Sathe, &
Section 143(3)Section 144CSection 144C(13)Section 9(1)(vi)

…the Assessing Officer and submitted that, so far as Data Processing Cost is concerned, the same is in the nature of ‘Royalty’ and in support he has strongly relied upon the two Karnataka High Court decisions in the case of:- i) CIT vs. Wipro Ltd., reported in 355 ITR 284; ii) CIT vs. CGI Information Systems & Management Consultants (P) Ltd., 226 Taxman 319 The issue whether the amendment brought by Finance Act 2012 in Section 9(1)(vi) by way of Explanations inserted in the Income-tax Act with retrospective effect can be read into DTAA or not has to be seen in the light of the decision of Hon’ble Bombay High Court…

Wipro Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-7(1)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 370/BANG/2021[2016-17]Status: DisposedITAT Bangalore14 Jun 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Sandeep Huilgol, AdvocateFor Respondent: Dr. Manjunath Karkihallli, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(2)Section 143(3)Section 80G

…that the payment made for the use of license would be covered by the exception given u/s 9(1)(vi) of the Act. However, the A.O. noticed that an identical issue has been examined by the jurisdictional Karnataka High Court in the assessee’s own case reported in 355 ITR 284 and the issue has been decided against the assessee. Accordingly, the A.O. held that the payment made to M/s. Gartner Group is in the nature of royalty and assessee is liable to deduct TDS from the said payment u/s 195 of the Act. Since the assessee did not deduct TDS, the A.O. disallowed the payments made to Gartner Group in the years relevant t…

Goldman Sachs & Co., Mumbai vs. Dy CIT (International Taxation)-2(3)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 1264/MUM/2021[2017-18]Status: DisposedITAT Mumbai08 May 2023AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.401/Mum./2018 ITA no.7490/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goldman Sachs & Co. LLC (erstwhile known as Goldman Sachs & Co.) M/s. SRBC & Associates LLP ……………. Appellant 14th Floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 PAN – AAGCG9387H v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(3)(2), Mumbai ITA no.6005/Mum./2019 ITA no.1264/Mum./2021 (Assessment Year : 2015–…

Goldman Sachs & Co., Mumbai vs. DCIT- 2(3)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 6005/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 May 2023AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.401/Mum./2018 ITA no.7490/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goldman Sachs & Co. LLC (erstwhile known as Goldman Sachs & Co.) M/s. SRBC & Associates LLP ……………. Appellant 14th Floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 PAN – AAGCG9387H v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(3)(2), Mumbai ITA no.6005/Mum./2019 ITA no.1264/Mum./2021 (Assessment Year : 2015–…

Goldman Sachs & Co, Mumbai vs. DCIT (It)-2(3)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 7490/MUM/2018[2014-15]Status: DisposedITAT Mumbai08 May 2023AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.401/Mum./2018 ITA no.7490/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goldman Sachs & Co. LLC (erstwhile known as Goldman Sachs & Co.) M/s. SRBC & Associates LLP ……………. Appellant 14th Floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 PAN – AAGCG9387H v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(3)(2), Mumbai ITA no.6005/Mum./2019 ITA no.1264/Mum./2021 (Assessment Year : 2015–…

Goldman Sachs & Company, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation) 2(3)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 401/MUM/2018[2013-14]Status: DisposedITAT Mumbai08 May 2023AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.401/Mum./2018 ITA no.7490/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goldman Sachs & Co. LLC (erstwhile known as Goldman Sachs & Co.) M/s. SRBC & Associates LLP ……………. Appellant 14th Floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 PAN – AAGCG9387H v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(3)(2), Mumbai ITA no.6005/Mum./2019 ITA no.1264/Mum./2021 (Assessment Year : 2015–…

M/S Iqvia Ag, Mumbai vs. The DCIT 9Intl Tax) 2(2) (2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 666/MUM/2022[2018-19]Status: DisposedITAT Mumbai27 Apr 2023AY 2018-19
Section 2Section 234BSection 260ASection 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER M/s. IQVIA AG (Previously Vs. Deputy Commissioner known as IMS AG) of Income Tax Erlenstrasse 4, 6343 (International Rotkreuz, Switzerland Taxation)-2 (2)(2) C/o: IQVIA Consulting and 16th Floor, Air India Information Services India Nariman Point Pvt. Ltd., Mumbai Unit No.902, 9th Floor Supreme Business Park Hiranandani Gardens Powai, Mumbai-400 076 PAN/GIR No.AACCI5872K (Appellant) .. (Respondent) Assessee by Shri Madhur Agarwal Revenue by Shri Soumendu Kumar Dash Date of H…

Elsevier Ltd, Gurgoan vs. ACIT, Circle-1(2)(2), International Taxation, New Delhi

In the result, the appeal is allowed

ITA 2351/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Apr 2023AY 2018-19

Bench: Shri Saktijit Dey & Dr. Brr Kumarassessment Year: 2018-19

Section 143(3)Section 144C(13)

…cisions of Hon'ble Karnataka High Court, wherein, receipts from similar nature of transactions have been held to 4 ITA No.2351/Del./2022 be in the nature of royalty/FTS. In this context, he relied upon the following decisions: i) CIT vs. Wipro Ltd. (2011) – 16 Taxmann.com 275 (Kar.); ii) CIT vs. Infosys Technology Ltd. (2012) 17 Taxmann.com 115 (Kar,) . 7. In rejoinder, learned counsel for the assessee submitted that the decision cited by the learned Departmental Representative have been set aside by the Hon'ble Supreme Court and matters have been restored back to the Hon'ble High Court for fresh adjudication.…

Elsevier Inc, New York vs. ACIT, Circle Int. Taxation 1(2)(2), Delhi

In the result, the appeal is allowed

ITA 2350/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Apr 2023AY 2018-19

Bench: Shri Saktijit Dey & Dr. Brr Kumarassessment Year: 2018-19

Section 143(3)Section 144C(13)

…cisions of Hon'ble Karnataka High Court, wherein, receipts from similar nature of transactions have been held to be in the nature of royalty/FTS. In this context, he relied upon the following decisions: 4 ITA No.2350/Del./2022 i) CIT vs. Wipro Ltd. (2011) – 16 Taxmann.com 275 (Kar.); ii) CIT vs. Infosys Technology Ltd. (2012) 17 Taxmann.com 115 (Kar,) . 7. In rejoinder, learned counsel for the assessee submitted that the decision cited by the learned Departmental Representative have been set aside by the Hon'ble Supreme Court and matters have been restored back to the Hon'ble High Court for fresh adjudication.…

Iqvia Ag (Foreign Company), Mumbai vs. The DCIT (Intl Tax) -2(2) -2, Mumbai

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

ITA 667/MUM/2022[2019-20]Status: DisposedITAT Mumbai20 Mar 2023AY 2019-20

Bench: Shri Vikas Awasthy & Shri Amarjit Singhm/S Iqvia Ag (Foreign Vs. Deputy Commissioner Of Company) Income Tax (International (Previously Known As ‘Ims Ag’) Taxation) -2(2)(2) Erlenstrasse 4, 16Th Floor, Air India, 6343 Rotkreuz, Nariman Point, Switzerland C/O Iqvia Mumbai - 400020 Consulting & Information Services India Private Limited Unit No. 902, 9 Th Floor, Supreme Business Park, Hiranandani Gardens, Powai, Mumbai- 400076 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacci5872K Appellant .. Respondent Appellant By : Shri Madhur Agarwal Respondent By : Shri Lovish Kumar Date Of Hearing 17.01.2023 Date Of Pronouncement 20.03.2023 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Has Been Directed Against The Assessment Order Dated 15.02.2022 Passed U/S 143(3) R.W.S 144C(13) Of The Act By The Assessing Officer For Assessment Year 2019-20. In This Appeal The Assessee Has Raised The Following Ground Before Us: “Ground No. 1- Non-Taxable Business Income Of Rs. 53,75,62,440/- In The Nature Of Subscription Fees For Standard Online Market Research

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Lovish Kumar
Section 143(3)Section 214Section 234Section 234BSection 234DSection 9(1)Section 9(1)(vi)

…P a g e | 1 M/s Iqvia AG Vs. DCIT (IT)2(2)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/s Iqvia AG (foreign Vs. Deputy Commissioner of company) Income Tax (International (Previously known as ‘IMS AG’) Taxation) -2(2)(2) Erlenstrasse 4, 16th Floor, Air India, 6343 Rotkreuz, Nariman Point, Switzerland C/o IQVIA Mumbai - 400020 Consulting and Information Services India Private Limited Unit No. 902, 9 th Floor, Supreme Business Park, Hiranandani Gardens, Powai, Mumbai- 400076 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAC…

M/S Iqvia Ag (Previously Known As Ims Ag, Switzerland vs. The DCIT (Intl Tax) 2(2) 2, Mumbai

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 665/MUM/2022[2017-18]Status: DisposedITAT Mumbai10 Oct 2022AY 2017-18

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Iqvia Ag Dcit (It) – 2(2)(2) V. (Previously Known As Ims Ag) 16Th Floor, Air India Building C/O. Iqvia Consulting & Nariman Point Information Services India Pvt. Ltd., Mumbai – 400 021 Unit No. 902, 9Th Floor Supreme Business Park Hiranandani Gardens, Powai Mumbai - 400076 Pan: Aacci5872K Appellant Respondent Assessee By : Shri Madhur Agarwal Revenue By : Ms. Bharati Singh

For Appellant: Shri Madhur AgarwalFor Respondent: Ms. Bharati Singh
Section 144C(5)Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. IQVIA AG DCIT (IT) – 2(2)(2) v. (previously Known as IMS AG) 16th Floor, Air India Building C/o. IQVIA Consulting and Nariman Point Information Services India Pvt. Ltd., Mumbai – 400 021 Unit No. 902, 9th Floor Supreme Business Park Hiranandani Gardens, Powai Mumbai - 400076 PAN: AACCI5872K Appellant Respondent Assessee by : Shri Madhur Agarwal Revenue by : Ms. Bharati Singh Date of Hearing : 27.07.2022 Date of pronouncement : 10.10.2022 ORDER PER S. R…

Dassault Systems Solidworks Corporation, Chennai vs. The ACIT (Intl Tax) -2(1) (2), Mumbai

In the result, the appeal is allowed

ITA 431/MUM/2022[2018-19]Status: DisposedITAT Mumbai26 Aug 2022AY 2018-19
Section 143(3)Section 234ASection 234BSection 9(1)(vi)

…ITA No.: 431/Mum/2022 Assessment year: 2018-19 Page 1 of 8 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI „I‟ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Amit Shukla (Judicial Member)] ITA No.: 431/Mum/2022 Assessment year: 2018-19 Dassault Systemes SolidWorks Corporation ……………...………… Appellant C/o Deloittee Haskins and Sells LLP, 7th floor, ASV Ramana Towers, 52, Ventaknarayana Road, Chennai 600 017. [PAN: AAFCS8787E] Vs. Asst. Commissioner of Income Tax (International Taxation)-2(1)(2), Mumbai ………………….…… Respondent Appearances by: Punith Golecha & Akshay Kumar for the appellant Milind Chavan for the…

Immarsat Global Ltd., Mumbai vs. DCIT (It) 2(2)(1), Mumbai

In the result the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose and ground raised by the assessee are allowed for statistical purpose

ITA 626/MUM/2022[2018-19]Status: HeardITAT Mumbai22 Aug 2022AY 2018-19

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleinmarsat Global Limited V. Dcit (It) – 2(2)(1) Ernst & Young Llp Room No. 1722, 17Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point 29 Senapati Bapat Marg Mumbai – 400021 Dadar (W), Mumbai – 400028 Pan: Aaaci6098K (Appellant) (Respondent) Assessee By : Ms. Aarati Sathe Department By : Ms. Bharati Singh

For Appellant: Ms. Aarati SatheFor Respondent: Ms. Bharati Singh
Section 143(2)Section 144C(5)

…the Assessing Officer and submitted that, so far as Data Processing Cost is concerned, the same is in the nature of „Royalty‟ and in support he has strongly relied upon the two Karnataka High Court decisions in the case of:- i) CIT vs. Wipro Ltd., reported in 355 ITR 284; ii) CIT vs. CGI Information Systems & Management Consultants (P) Ltd., 226 Taxman 319 The issue whether the amendment brought by Finance Act 2012 in Section 9(1)(vi) by way of Explanations inserted in the Incometax Act with retrospective effect can be read into DTAA or not has to be seen in the light of the decision of Hon‟ble Bombay High Court…

Deloitte Haskins & Sells LLP, Mumbai vs. Dy CIT (International Taxation)-2(1)(2), Mumbai

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

ITA 233/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan
Section 195

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos.201 to 233/Mum/2021, : A.Ys : 2018-19 & 4800 to 4804/Mum/2019 & 2019-20 4810 to 4814/Mum/2019 Deloitte Haskins & Sells LLP Vs. Deputy Commissioner One International Center, of Income Tax, (IT) - Tower 3, 27th - 32nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [PAN: AACFD4815A] ITA Nos. 4744, 4775 to : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India LLP, of Income Tax, (IT) - Indiabulls Fi…

Deloitte Haskins & Sells LLP, Mumbai vs. DCIT (Intl Tax) -2 (1) (2), Mumbai

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

ITA 232/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan
Section 195

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos.201 to 233/Mum/2021, : A.Ys : 2018-19 & 4800 to 4804/Mum/2019 & 2019-20 4810 to 4814/Mum/2019 Deloitte Haskins & Sells LLP Vs. Deputy Commissioner One International Center, of Income Tax, (IT) - Tower 3, 27th - 32nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [PAN: AACFD4815A] ITA Nos. 4744, 4775 to : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India LLP, of Income Tax, (IT) - Indiabulls Fi…