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. DCIT (It)-2(1)(2), Mumbai

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

ITA 4804/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. DCIT (It)-2(1)(2), Mumbai

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

ITA 4803/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. DCIT (It)-2(1)(2), Mumbai

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

ITA 4802/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. DCIT (It)-2(1)(2), Mumbai

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

ITA 4801/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. DCIT (It)-2(1)(2), Mumbai

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

ITA 4800/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 Touche Tohmatsu India LLP, Mumbai vs. DCIT, Mumbai

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

ITA 4782/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 Touche Tohmatsu India LLP, Mumbai vs. DCIT(International Taxation)-2(1)(2), Mumbai

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

ITA 4781/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 Touche Tohmatsu India LLP, Mumbai vs. DCIT(International Taxation)-2(1)(2), Mumbai

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

ITA 4780/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 Touche Tohmatsu India LLP, Mumbai vs. DCIT(International Taxation)-2(1)(2), Mumbai

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

ITA 4779/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 Touche Tohmatsu India LLP, Mumbai vs. DCIT(International Taxation)-2(1)(2), Mumbai

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

ITA 4778/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 Touche Tohmatsu India LLP Mumbai, Mumbai vs. DCIT(International Taxation)-2(1)(2), Mumbai

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

ITA 4777/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 Touche Tohmatsu India LLP, Mumbai vs. DCIT(International Taxation)-2(1)(2), Mumbai

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

ITA 4776/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 Touche Tohmatsu India LLP, Mumbai vs. DCIT(International Taxation)-2(1)(2), Mumbai

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

ITA 4775/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 Touche Tohmatsu India LLP, Mumbai vs. DCIT (It)-2(1)(2), Mumbai

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

ITA 4744/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…

M/S the Sandur Manganese & Iron Ores Ltd., Sandur vs. JCIT, Bellary

In the result, all the appeals of the assessee are partly allowed

ITA 1517/BANG/2015[2011-12]Status: DisposedITAT Bangalore06 Oct 2021AY 2011-12

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri S. Parthasarathi, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 37(1)

…ITA Nos.1515 to 1517/Bang/2015 M/s. The Sandur Manganese & Iron Ores Ltd., Sandur IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1515 to 1517/Bang/2015 Assessment Year: 2009-10 to 2011-12 M/s. The Sandur Manganese & Iron Ores Ltd. JCIT Sandur House, Laxmipura Ballari Range Vs. Tq. Sandur Ballari PAN NO :AAACT7495D APPELLANT RESPONDENT Appellant by : Shri S. Parthasarathi, A.R. Respondent by : Shri Muzaffar Hussain, D.R. Date of Hearing : 02.09.2021 Date of Pronouncement : 06.10.2021 O R D E R PER B.R.…

M/S the Sandur Manganese & Iron Ores Ltd., Sandur vs. JCIT, Bellary

In the result, all the appeals of the assessee are partly allowed

ITA 1516/BANG/2015[2010-11]Status: DisposedITAT Bangalore06 Oct 2021AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri S. Parthasarathi, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 37(1)

…ITA Nos.1515 to 1517/Bang/2015 M/s. The Sandur Manganese & Iron Ores Ltd., Sandur IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1515 to 1517/Bang/2015 Assessment Year: 2009-10 to 2011-12 M/s. The Sandur Manganese & Iron Ores Ltd. JCIT Sandur House, Laxmipura Ballari Range Vs. Tq. Sandur Ballari PAN NO :AAACT7495D APPELLANT RESPONDENT Appellant by : Shri S. Parthasarathi, A.R. Respondent by : Shri Muzaffar Hussain, D.R. Date of Hearing : 02.09.2021 Date of Pronouncement : 06.10.2021 O R D E R PER B.R.…

M/S the Sandur Manganese & Iron Ores Ltd., Sandur vs. JCIT, Bellary

In the result, all the appeals of the assessee are partly allowed

ITA 1515/BANG/2015[2009-10]Status: DisposedITAT Bangalore06 Oct 2021AY 2009-10

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri S. Parthasarathi, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 37(1)

…ITA Nos.1515 to 1517/Bang/2015 M/s. The Sandur Manganese & Iron Ores Ltd., Sandur IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1515 to 1517/Bang/2015 Assessment Year: 2009-10 to 2011-12 M/s. The Sandur Manganese & Iron Ores Ltd. JCIT Sandur House, Laxmipura Ballari Range Vs. Tq. Sandur Ballari PAN NO :AAACT7495D APPELLANT RESPONDENT Appellant by : Shri S. Parthasarathi, A.R. Respondent by : Shri Muzaffar Hussain, D.R. Date of Hearing : 02.09.2021 Date of Pronouncement : 06.10.2021 O R D E R PER B.R.…