CIT v. Wipro Ltd.

Dassault Systems Soldworks 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 R.C.Sharma, Am & Shri Pawan Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “I”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM ITA No.319/Mum/2018 & ITA No.320/Mum/2018 (Assessment Year :2013-14 & 2014-15) M/s. Dessault Systemes Vs. The Dy. Commissioner of Solidworks Corporation Income-Tax (International C/o. Deloitte Haskins and Taxation) – 2 (1)(2) Sells LLP, 7th Floor Mumbai ASV Ramana Towers, 57, Venkatnarayana Road Chennai – 600 017 PAN/GIR No.AAFCS8787E (Appellant) .. (Respondent) Assessee by Shri Anantha Krishnan Revenue by Shri Nishant Somaiya Date of Hearing 25/02/2019 Date of Pronouncement 25/02/2019 आदेश / O R D E R P…

Intech Billing Ireland, Mumbai vs. DDIT (It) RG 3(1), Mumbai

In the result, appeal of the assessee is partly allowed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manjunatha, Hon'Bleintec Billing Ireland V. The Assistant Director Of Income –Tax C/O S.R.B.C & Associates Llp (International Taxation), 14Th Floor, The Ruby, Range 3(1), Scindia House, 29 Senapati Bapat Marg, Mumbai - 400 038 Dadar (West) Mumbai – 400 028 Pan No: Aadca 7890 E (Appellant) (Respondent) Assessee By : Shri M.P. Lohia Shri Nikhil Tiwari Department By : Shri Samuel Darse

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANJUNATHA, HON'BLE ACCOUNTANT MEMBER Intec Billing Ireland v. The Assistant Director of Income –Tax C/o S.R.B.C & Associates LLP (International Taxation), 14th Floor, The Ruby, Range 3(1), Scindia House, 29 Senapati Bapat Marg, Mumbai - 400 038 Dadar (West) Mumbai – 400 028 PAN No: AADCA 7890 E (Appellant) (Respondent) Assessee by : Shri M.P. Lohia Shri Nikhil Tiwari Department by : Shri Samuel Darse Date of Hearing : 10.10.2017 Date of Pronouncement : 08.01.2018 O R D E R PER C.N. PRASAD (J…

DCIT Cen Cir 20, Mumbai vs. Purnandu Jain (HUF), Mumbai

In the result, this appeal by the assessee stands allowed

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./I.T.A. Nos. 926 & 927/Bang/2012 ("नधा"रण वष" / Assessment Year: 2009-10 & 2010-11) M/S. Shell India Markets Private Ito (International Taxations), Limited Ward 2(1), Bangalore बनाम/ Trent House, First Floor, G Block, (Now Transferred To Ito (Tds)- Vs. Plot No. C-60, Bandra Kurla Complex, Ltu, Mumbai)) Bandra (E), Mumbai-400 051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaics1404 P (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Madhur Agarwal & Shri Dinesh Patil ""यथ" क" ओर से/Respondent By : Shri M. V. Rajguru

…आयकर अपील"य अ"धकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SANDEEP GOSAIN, JM आयकर अपील सं./I.T.A. Nos. 926 & 927/Bang/2012 ("नधा"रण वष" / Assessment Year: 2009-10 & 2010-11) M/s. Shell India Markets Private ITO (International Taxations), Limited Ward 2(1), Bangalore बनाम/ Trent House, First Floor, G Block, (now transferred to ITO (TDS)- Vs. Plot No. C-60, Bandra Kurla Complex, LTU, Mumbai)) Bandra (E), Mumbai-400 051 "थायी लेखा सं./जीआइआर सं./PAN/GIR No.AAICS1404 P (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant…

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

In the result, this appeal by the assessee stands partly allowed

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./I.T.A. No.195/Mum/2016 ("नधा"रण वष" / Assessment Year: 2012-13) Gartner Ireland Limited Dy. Cit (International Taxation)- C/O. Bsr & Co. Llp, 2(3)(2), Lodha Excelus, 1St Floor, बनाम/ Scindia House, Mumbai Apollo Mills Compound, Vs. N.M. Joshi Marg, Mahalaxmi, Mumbai-400 011 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaccg 2919 B (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Shri Samuel Darse

…आयकर अपील"य अ"धकरण “जी” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SANDEEP GOSAIN, JM आयकर अपील सं./I.T.A. No.195/Mum/2016 ("नधा"रण वष" / Assessment Year: 2012-13) Gartner Ireland Limited Dy. CIT (International Taxation)- C/o. BSR & Co. LLP, 2(3)(2), Lodha Excelus, 1st Floor, बनाम/ Scindia House, Mumbai Apollo Mills Compound, Vs. N.M. Joshi Marg, Mahalaxmi, Mumbai-400 011 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AACCG 2919 B (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : None ""यथ" क" ओर से/Respondent by : Shri Samuel…

Bharat Bijlee Ltd, Mumbai vs. Asst DIT (It) 3(2), Mumbai

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.

…he 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…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

In the result, the appeal of the assessee is allowed

Bench: S/Shri B.R. Baskaran (Am) & Ramlal Negi (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” Bench, Mumbai Before S/Shri B.R. Baskaran (AM) & Ramlal Negi (JM) I.T.A. No. 7174/Mum/2014 (Assessment Year 2007-08) Gartner Ireland Limited The Deputy C/o. BSR & CO LLP Vs. Director of 1st Floor, Lodha Excelus Income Tax Apollo Mills Compound (International N.M. Joshi Marg Taxation) Mahalaxmi, Mumbai-400011. Range 3(1) PAN : AACCG2919B Mumbai. (Appellant) (Respondent) Assessee by Shri Farrokh Irani Department by Shri T.A. Khan Date of Hearing 27.9.2017 Date of Pronouncement 27.9.2017 O R D E R Per B.R. Baskaran (AM) :- The appeal filed by the assessee is directed…

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

…he 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…

National Stock Exchange of India Ltd, Mumbai vs. DDIT (It) RG 4(2), Mumbai

In the result, assessee’s appeal stands allowed

Bench: Shri Shamim Yahya & Shri Ravish Sood

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA no.7735/Mum./2011 (Assessment Year: 2008-09) National Stock Exchange of India Ltd, C-1, Block G Exchange Plaza, ……………. Appellant Bandra Kurla Complex, Bandra (E), Mumbai 400051 PAN AAACN1797L v/s DDIT (IT) RG 4(2) ……………. Respondent Mumbai Assessee by : Shri. Arvind Sonde Revenue by : Shri. Jasbir Chouhan Date of Hearing –11.04.2017 Date of Order -18.05.2017 O R D E R PER: SHAMIM YAHYA This appeal by the assessee is directed against order of Ld. CIT-A dated 30.08.2011 an…

Go Airlines (India) Ltd, Mumbai vs. DDIT (It) 3(1), Mumbai

In the result, both the appeals of the assessee are allowed

Bench: Shri B.R. Baskaran (Am)& Shri Shaktijit Dey (Jm)

…n of tax at source u/s. 195 of the Act. The Assessing Officer held that the license fee paid for use of software is in the nature of Royalty. In this regard he placed reliance on the decision rendered by Hon'ble Karnataka High Court in the case of Wipro Ltd. 355 ITR 284. Accordingly, he directed the assessee to deduct tax at source at the rate of 10% plus surcharge & education cess. The learned CIT(A) also confirmed the orders passed by the Assessing Officer and hence the assessee has filed these appeals before us. 3. Learned counsel appearing for the assessee submitted that the assessee has been given non-excl…

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

In the result, the appeal filed by the assessee is hereby ordered

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

…आयकर अपीलीय अिधकरण, मुंबई "ायपीठ ‘एल’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद", एवं "ी अमरजीत िसंह, "ाियक सद", के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.936/Mum/2015 (िनधा"रण वष" / Assessment Year: 2011-12) बनाम/ Dassault Systemes The Dy. Director of Income SolidWorks Corporation Tax (International Taxation)- Vs. C/o. BMR & Associates LLP 2(1)(2) 31, Sudha Centre, 2nd Floor, Mumbai Dr. Radhakrishnan Salai, Mylapore, Chennai – 600004 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAFCS8787E (अपीलाथ" /Appellant) (""थ" / Respondent)…

DDIT (It) 2(2), Mumbai vs. Antwerp Diamond Bank Nv, Mumbai

In the result, appeal of the Department is dismissed

Bench: Shri Amit Shukla & Shri Ashwani Taneja

…e 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 Cour…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

Appeals of the assessee are dismissed

Bench: Shri G.S. Pannu & Shri Amarjit Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NOS. 2619 TO 2622/MUM/2014 : (A.Ys : 2003-04, 2005-06, 2008-09, & 4534/MUM/2014 2009-10 & 2010-11) M/s. Gartner Ireland Limited Vs. DDIT (IT), Range-3(1), C/o. BSR & Co., 1st Floor, Lodha Mumbai (Respondent) Execlus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai 400 011 (Appellant) PAN : AACCG2919B Assessee by : Shri Farrok V. Irani Revenue by : Shri Jasbir Chouhan Date of Hearing : 20/07/2016 Date of Pronouncement : 21/09/2016 O R D E R PER G.S.…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

Appeals of the assessee are dismissed

Bench: Shri G.S. Pannu & Shri Amarjit Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NOS. 2619 TO 2622/MUM/2014 : (A.Ys : 2003-04, 2005-06, 2008-09, & 4534/MUM/2014 2009-10 & 2010-11) M/s. Gartner Ireland Limited Vs. DDIT (IT), Range-3(1), C/o. BSR & Co., 1st Floor, Lodha Mumbai (Respondent) Execlus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai 400 011 (Appellant) PAN : AACCG2919B Assessee by : Shri Farrok V. Irani Revenue by : Shri Jasbir Chouhan Date of Hearing : 20/07/2016 Date of Pronouncement : 21/09/2016 O R D E R PER G.S.…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

Appeals of the assessee are dismissed

Bench: Shri G.S. Pannu & Shri Amarjit Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NOS. 2619 TO 2622/MUM/2014 : (A.Ys : 2003-04, 2005-06, 2008-09, & 4534/MUM/2014 2009-10 & 2010-11) M/s. Gartner Ireland Limited Vs. DDIT (IT), Range-3(1), C/o. BSR & Co., 1st Floor, Lodha Mumbai (Respondent) Execlus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai 400 011 (Appellant) PAN : AACCG2919B Assessee by : Shri Farrok V. Irani Revenue by : Shri Jasbir Chouhan Date of Hearing : 20/07/2016 Date of Pronouncement : 21/09/2016 O R D E R PER G.S.…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

Appeals of the assessee are dismissed

Bench: Shri G.S. Pannu & Shri Amarjit Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NOS. 2619 TO 2622/MUM/2014 : (A.Ys : 2003-04, 2005-06, 2008-09, & 4534/MUM/2014 2009-10 & 2010-11) M/s. Gartner Ireland Limited Vs. DDIT (IT), Range-3(1), C/o. BSR & Co., 1st Floor, Lodha Mumbai (Respondent) Execlus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai 400 011 (Appellant) PAN : AACCG2919B Assessee by : Shri Farrok V. Irani Revenue by : Shri Jasbir Chouhan Date of Hearing : 20/07/2016 Date of Pronouncement : 21/09/2016 O R D E R PER G.S.…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

Appeals of the assessee are dismissed

Bench: Shri G.S. Pannu & Shri Amarjit Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NOS. 2619 TO 2622/MUM/2014 : (A.Ys : 2003-04, 2005-06, 2008-09, & 4534/MUM/2014 2009-10 & 2010-11) M/s. Gartner Ireland Limited Vs. DDIT (IT), Range-3(1), C/o. BSR & Co., 1st Floor, Lodha Mumbai (Respondent) Execlus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai 400 011 (Appellant) PAN : AACCG2919B Assessee by : Shri Farrok V. Irani Revenue by : Shri Jasbir Chouhan Date of Hearing : 20/07/2016 Date of Pronouncement : 21/09/2016 O R D E R PER G.S.…