CIT v. Wipro Ltd. (

70 Taxmann.com 129Reported decision#1479 most cited

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

Payments are liable for deduction of tax at source when they are in the nature of royalty. The withholding tax liability can be worked out by applying a proportion to the total remittance.

77

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Also referred to as

CIT v. Wipro Ltd. · section 195 · withholding tax · royalty income · section 9(1)(vi) · copyrighted article · computer software · section 195(2) · transfer · tax treaty · double taxation

Sections most often in play

Section 195Section 13(3)Section 143(3)Section 195(2)Section 9(1)(vi)Section 195(1)Section 11(3)(a)Section 13

Issues it is cited on

copyrighted articlesection 195(2)royalty incomewithholding taxsection 9(1)(vi)computer softwaretax treatysection 195section 9(1)section 19double taxationtransfer

Judgments citing CIT v. Wipro Ltd. (

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 215/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. Dy CIT (International Taxation)-2(1)(2), Mumbai

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

ITA 214/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 (International Taxation) -2 (1) (2), Mumbai

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

ITA 213/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. Dy CIT (International Taxation)-56, Mumbai

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

ITA 212/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. Dy CIT (International Taxation)-2(1)(2), Mumbai

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

ITA 211/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. Dy CIT (International Taxation)-2(1)(2), Mumbai

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

ITA 210/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. Dy CIT (International Taxation)-2(1)(2), Mumbai

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

ITA 209/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. Dy CIT (International Taxation)-2(1)(2), Mumbai

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

ITA 208/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. Dy CIT (International Taxation)-2(1)(2), Mumbai

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

ITA 207/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. Dy CIT (International Taxation)-2(1)(2), Mumbai

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

ITA 206/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. Dy CIT (International Taxation)-2(1)(2), Mumbai

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

ITA 205/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. Dy CIT (International Taxation)-2(1)(2), Mumbai

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

ITA 204/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. Dy CIT (International Taxation)-2(1)(2), Mumbai

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

ITA 203/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. Dy CIT (International Taxation)-2(1)(2), Mumbai

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

ITA 202/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. Dy CIT (International Taxation)-2(1)(2), Mumbai

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

ITA 201/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. Dy. CIT (It) 2(1)(2), Mumbai

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

ITA 4814/MUM/2019[2018-19]Status: DisposedITAT Mumbai27 Jul 2022AY 2018-19

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. Dy. CIT (It) 2(1)(2), Mumbai

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

ITA 4813/MUM/2019[2018-19]Status: DisposedITAT Mumbai27 Jul 2022AY 2018-19

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. Dy. CIT (It) 2(1)(2), Mumbai

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

ITA 4812/MUM/2019[2018-19]Status: DisposedITAT Mumbai27 Jul 2022AY 2018-19

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. Dy. CIT (It) 2(1)(2), Mumbai

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

ITA 4811/MUM/2019[2018-19]Status: DisposedITAT Mumbai27 Jul 2022AY 2018-19

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. Dy. CIT (It) 2(1)(2), Mumbai

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

ITA 4810/MUM/2019[2018-19]Status: DisposedITAT Mumbai27 Jul 2022AY 2018-19

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…