ClT v. HEG Ltd.

130 Taxmann 72Reported decision2003#18970 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Sections most often in play

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

Issues it is cited on

section 9(l)(vi)section 9(l)agency pe copyrighted article royalty income section 9(1)(vi)computer software tax treaty permanent establishment section 144c(5)section 9(1)section 195

Judgments citing ClT v. HEG Ltd.

Factive Limited, Mumbai vs. Assistant Commissioner of Income Tax, (International Taxation )-2(3)(1), Mumbai

In the result, both the appeals are partly allowed

ITA 4706/MUM/2023[2021-22]Status: DisposedITAT Mumbai15 Sept 2025AY 2021-22

Bench: Shri Saktijit Dey & Shri Girish Agrawal & Factive Limited Asst. Cit(It)-2(3)(1) C/O. Price Waterhouse & Co. Llp 609, 6Th Floor, Kautilya Bhavan, 252, Veer Savarkar Marg, C-41, C-43, G Block, Vs. Shivaji Park, Dadar, Bandra Kurla Complex, Mumbai-400 028 Bandra (E), Mumbai Pan/Gir No. Aaccf 5745 J (Appellant) : (Respondent) : Shri Dhanesh Bafna A/W Appellant By Shri Yogesh Malpani & Ms. Kinjal Patel Respondent By : Shri Krishna Kumar (Sr. Dr) Date Of Hearing : 21.08.2025 Date Of Pronouncement : 15.09.2025 O R D E R Per Saktijit Dey: Captioned Appeals By The Assessee Are Against The Final Assessment Orders Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 (‘The Act’ For Short), In Pursuance To The Directions Of Learned Dispute Resolution Panel (‘Ld. Drp' For Short) & Pertains To The Assessment Years (A.Y.) 2021-22 & 2022-23. 2. Since The Substantive Issue On Merits, Arising In The Appeals Are More Or Less Common In Both The Appeals, We Propose To Take Up Ita No. 4706/Mum/2023, Pertaining To A.Y. 2021-22, As The Lead Appeal. (A.Ys. 2021-22 & 2022-23) Factive Limited Vs. Asst. Cit(It) 3. Ground Nos. 1, 2 & 3 Are Basically On Legal Issues, Challenging The Validity Of The Final Assessment Order. At The Outset, Ld. Counsel Appearing For The Assessee Submitted That He Would Prefer To Address The Issues On Merits And, If Warranted, May Press The Legal Grounds.

For Respondent: Shri Krishna Kumar (Sr. DR)

Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER & Factive Limited Asst. CIT(IT)-2(3)(1) C/o. Price Waterhouse & Co. LLP 609, 6th Floor, Kautilya Bhavan, 252, Veer Savarkar Marg, C-41, C-43, G Block, Vs. Shivaji Park, Dadar, Bandra Kurla Complex, Mumbai-400 028 Bandra (E), Mumbai PAN/GIR No. AACCF 5745 J (Appellant) : (Respondent) : Shri Dhanesh Bafna a/w Appellant by Shri Yogesh Malpani & Ms. Kinjal Patel Respondent by : Shri Krishna Kumar (Sr. DR) Date of Hearing : 21.08.2025 Date of Pronouncement : 15.09.2025 O R D E R Pe…

Factiva Ltd. C/O. Price Waterhouse & Co. Lltp, Mumbai vs. Dy.Comm of Income Tax (International Taxation)-2(3)(1), Mumbai

In the result, the appeals of the assessee are allowed

ITA 1505/MUM/2022[2019-20]Status: DisposedITAT Mumbai19 Jun 2023AY 2019-20

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos.1504 & 1505/Mum/2022 (A.Ys. 2018-19 & 2019-20)

For Appellant: Hirali Desai &For Respondent: Soumendu Kumar Dash

Section 143(2)Section 195Section 270ASection 274Section 9(1)(vi)

…P a g e | 1 ITA Nos. 1504 & 1505/Mum/2022 Factiva limited Vs. DCIT (IT)-2(3)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA Nos.1504 & 1505/Mum/2022 (A.Ys. 2018-19 & 2019-20) Factiva Limited Vs. Deputy Commissioner of C/o Price Waterhouse & Income-tax, (IT)-2(3)(1) Co LLP 252, Veer Room No. 1614, 16th Savarkar Marg, Shivaji Floor, Air India Building, Park, Dadar, Nariman Point Mumbai – 400028 Mumbai – 400 021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCF5745J Appellant .. Respondent Appellant by : Hira…

Factiva Ltd. C/O. Price Waterhouse & Co. Lltp, Mumbai vs. Dy.Comm of Income Tax (International Taxation)-2(3)(1), Mumbai

In the result, the appeals of the assessee are allowed

ITA 1504/MUM/2022[2018-19]Status: DisposedITAT Mumbai19 Jun 2023AY 2018-19

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos.1504 & 1505/Mum/2022 (A.Ys. 2018-19 & 2019-20)

For Appellant: Hirali Desai &For Respondent: Soumendu Kumar Dash

Section 143(2)Section 195Section 270ASection 274Section 9(1)(vi)

Factiva Limited, Mumbai vs. DCIT (It) - 2(3)(1), Mumbai

ITA 6455/MUM/2018[2015-16]Status: DisposedITAT Mumbai31 May 2022AY 2015-16

Bench: Shri M. Balaganesh & Shri Kuldip Singhassessment Year: 2015-16

For Appellant: Shri Dhanesh Bafna, A.RFor Respondent: Shri Rajneesh Yadav, D.R

Section 13(3)(a)Section 271(1)(c)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2015-16 M/s. Factiva Ltd., Dy. Commissioner of C/o Price Waterhouse Income-tax (International Coopers Pvt. Ltd., Taxation) – 2(3)(1), PwC House, Plot 18-A, Vs. Room No.1614, 16th Floor, Guru Nanak Road, Bandra (W), Air India Building, Mumbai – 400 050 Nariman Point, PAN: AACCF5745J Mumbai - 400021 (Appellant) (Respondent) Present for: Assessee by : Shri Dhanesh Bafna, A.R. Ms. Hirali Desai, A.R. Shri Yogesh Malpani, A.R. Ms. Kinjal Patel, A.R. R…