CIT v. Wipro Ltd.

Inmarsat Global Limited, Mumbai vs. DCIT (It) Circle 2(2)(1), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Pramod Kumar & Shri Ravish Soodinmarsat Global Limited Deputy Commissioner Of Income C/O Srbc & Associates Llp, Tax (International Taxation) 14Th Floor, The Ruby, Circle 2(2)(1), 17Th Floor, Vs. 20 Senapati Bapat Marg, Air India Building, Nariman Point, Dadar (W), Mumbai 400 028 Mumbai 400 021 Pan – Aaaci6098K (Appellant) (Respondent)

…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…

Ims Ag vs. DCIT (Intl. Tax) Range 2(2)(1), Mumbai

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

…ITA No. 6445/Mum/2016 Assessment Year 2013-14 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI „I‟ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Amarjit Singh, JM] Assessment year: 2013-14 IMS AG (Now known as Iqvia AG) ………………… Appellant Dorfplatz 4, Postfach, CH 6330 Cham, Switzerland C/o BSR & Associates LLP 1st Floor, Lodha Excelus Appollo Mills Compound, Mahalaxmi, Mumbai 400011 [PAN: AACCI5872K] Vs Dy Commissioner of Income Tax …………………Respondent International Taxation Circle 2(2)(1), Mumbai Appearances by P J Pardiwala along-with Madhur Agarwal for the appellant Avanessh Tiwari for the re…

Ims Ag, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation) 2(1)(2), Mumbai

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

…ITA No. 6846/Mum/2019 Assessment year: 2011-12 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI „I‟ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Amarjit Singh, JM] Assessment year: 2014-15 IMS AG (Now known as Iqvia AG) ………………… Appellant Dorfplatz 4, Postfach, CH 6330 Cham, Switzerland C/o BSR & Associates LLP 1st Floor, Lodha Excelus Appollo Mills Compound, Mahalaxmi, Mumbai 400011 [PAN: AACCI5872K] Vs Dy Commissioner of Income Tax …………………Respondent International Taxation Circle 2(2)(1), Mumbai Appearances by P J Pardiwala along-with Madhur Agarwal for the appellant Avanessh Tiwari for the re…

Dassault Systemes Solidworks Corporation, Chennai vs. Dy CIT (It) 2 (1)(2), Mumbai

Bench: Shri Pramod Kumar() & Shri Ravish Sood () Assessment Year: 2016-17 Dassault Systems Solid The Dy. Commissioner Of Income Works Corporation, Vs. Tax– (International Taxation)- C/O Deloitte Haskins & 2(1)(2) Sells Llp , 7Th Floor, Asv Mumbai Ramana Towers 52, Venkatnarayana Road, Chennai – 600 017 Pan No. Aafcs8787E Appellant Respondent

…P a g e | 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI PRAMOD KUMAR(VICE PRESIDENT) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Assessment Year: 2016-17 Dassault Systems Solid The Dy. Commissioner of Income Works Corporation, Vs. Tax– (International Taxation)- C/o Deloitte Haskins and 2(1)(2) Sells LLP , 7th Floor, ASV Mumbai Ramana Towers 52, Venkatnarayana Road, Chennai – 600 017 PAN No. AAFCS8787E Appellant Respondent Appellant by : Shri. Pranit, A.R Respondent by : Shri. Sanjay Singh, CIT D.R Date of Hearing : 18.06.2020 Date of pronouncement : 30.06.2020 ORDER PER RAVISH SOO…

Dassault Systems Solidworks Corporation, Chennai vs. DDIT (It) 2(1)(2), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be Allowed

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Bledassault Systems Solidworks Corporation Dy. Cit (International Taxation) – 2(1)(2) V. Mumbai C/O Deloitte Haskins & Sells Llp 7Th Floor, Asv Ramana Towers 52, Venkatnaryana Road Chennai – 600 017 Pan: Aafcs8787E (Appellant) (Respondent) Assessee By : Shri Anantha Krishnan N Department By : Shri V. Sreekar

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER Dassault Systems Solidworks Corporation Dy. CIT (International Taxation) – 2(1)(2) v. Mumbai C/o Deloitte Haskins and Sells LLP 7th Floor, ASV Ramana Towers 52, Venkatnaryana Road Chennai – 600 017 PAN: AAFCS8787E (Appellant) (Respondent) Assessee by : Shri Anantha Krishnan N Department by : Shri V. Sreekar Date of Hearing : 26.11.2019 Date of Pronouncement : 10.01.2020 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the o…

Gartner Ireland Ltd, Mumbai vs. DCIT (It) 2(3)(2), Mumbai

Bench: Shri Ramit Kochar & Shri Ravish Soodita No.6950/Mum/2017 & Ita No. 167/Mum/2018 (Assessment Years: 2013-14 & 2014-15) Gartner Ireland Limited Dputy Commissioner C/O B.S.R & Co., Llp Of Income Tax -2(3)(2), Lodha Exellus, 1St Floor, 17 Floor, Air India Building Vs Apollo Mills Compound; Nariman Point Mumbai – 400 011 Mumbai – 400 011 Pan – Aaccg2919B (Appellant) (Respondent)

…Gartner Ireland Limited Vs. DCIT 1 ITA No. 6950/Mum/2017 & ITA No. 167/Mum/2018 IN THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Before Shri Ramit Kochar, Accountant Member and Shri Ravish Sood, Judicial Member ITA No.6950/Mum/2017 & ITA No. 167/Mum/2018 (Assessment Years: 2013-14 & 2014-15) Gartner Ireland Limited Dputy Commissioner C/o B.S.R & Co., LLP of Income Tax -2(3)(2), Lodha Exellus, 1st Floor, 17 Floor, Air India Building Vs Apollo Mills Compound; Nariman Point Mumbai – 400 011 Mumbai – 400 011 PAN – AACCG2919B (Appellant) (Respondent) Appellant by: Shri Farrokh V. Irani, A.R. Responden…