Datamine International Ltd. v. Addl. DIT, Range 1, International Taxation, New Delhi

158 ITD 84Income Tax Appellate Tribunal2016#13548 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Judgments citing Datamine International Ltd. v. Addl. DIT, Range 1, International Taxation, New Delhi

SPRINGER NATURE CUSTOMER SERVICES CENTRE GMBH,NEW DELHI vs. JCIT, INTERNATIONALO TAXATION, CIRCLE-3(1)(2), NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 2534/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Oct 2022AY 2013-14

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2013-14] Springer Nature Customer Services Vs Jcit Centre Gmbh (Earlier Known As (International Taxation), Springer Customer Centre Gmbh), Circle-3(1)(2), 7Th Floor, Vijaya Building, New Delhi. 17-Barakhamba Road, New Delhi-110001. Pan-Aascs1092B Appellant Respondent Appellant By S/Shri Himanshu Sinha, Bhuwan Dhooper & Vibhu Gupta, Advocates Respondent By Ms. Rashmita Jha, Cit Dr Date Of Hearing 20.09.2022 Date Of Pronouncement 14.10.2022

Section 143(3)Section 234ASection 234BSection 271Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “D” BENCH: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2013-14] Springer Nature Customer Services vs JCIT Centre GmbH (earlier known as (International Taxation), Springer Customer Centre GmbH), Circle-3(1)(2), 7th Floor, Vijaya Building, New Delhi. 17-Barakhamba Road, New Delhi-110001. PAN-AASCS1092B APPELLANT RESPONDENT Appellant by S/Shri Himanshu Sinha, Bhuwan Dhooper & Vibhu Gupta, Advocates Respondent by Ms. Rashmita Jha, CIT DR Date of Hearing 20.09.2022 Date of Pronouncement 14.10.2022 ORDER PER KUL…

TRIMBLE SOLOTIONS CORPORATION ,MUMBAI vs. DY CIT (INTL. TAXATION)-4(1)(2), MUMBAI

In the result, the appeal is party allowed

ITA 285/MUM/2021[2017-18]Status: DisposedITAT Mumbai03 Dec 2021AY 2017-18

Section 143(3)Section 270ASection 9(1)(vi)

…i “I” Bench, Mumbai in the ACIT (IT)- 4(1)(1), Mumbai vs. Reliance Jio Infocomm Ltd. [ITA No. 6331 to 6334/Mum/2018, dated 15/11/2019] and the ITAT Delhi Bench “B‟ in Datamine International Ltd. Vs. Addl. DIT, Range 1, International Taxation, New Delhi [2016] 158 ITD 84 (Delhi). In the backdrop of our aforesaid deliberations, we are unable to persuade ourselves to subscribe to the view taken by the lower authorities that “Explanation 4”, “Explanation 5” and “Explanation 6” to Sec. 9(1)(vi) as had been made available in the Income-tax Act, 1961 by the legislature vide the Finance Act, 2012 w.r.e.f 01/06/1976, are…

TRIMBLE SOLUTIONS CORPORATION,MUMBAI vs. DCIT (INTERNATIONAL TAXATION)-4(1)(2), MUMBAI

In the result, the appeal is party allowed

ITA 5340/MUM/2019[2016-17]Status: DisposedITAT Mumbai18 Jan 2021AY 2016-17

Section 143(3)Section 234BSection 9Section 9(1)(vi)Section 9(1)(vii)

…i “I” Bench, Mumbai in the ACIT (IT)- 4(1)(1), Mumbai vs. Reliance Jio Infocomm Ltd. [ITA No. 6331 to 6334/Mum/2018, dated 15/11/2019] and the ITAT Delhi Bench “B‟ in Datamine International Ltd. Vs. Addl. DIT, Range 1, International Taxation, New Delhi [2016] 158 ITD 84 (Delhi). In the backdrop of our aforesaid deliberations, we are unable to persuade ourselves to subscribe to the view taken by the lower authorities that “Explanation 4”, “Explanation 5” and “Explanation 6” to Sec. 9(1)(vi) as had been made available in the Income- tax Act, 1961 by the legislature vide the Finance Act, 2012 w.r.e.f 01/06/1976, are…

TRIMBLE SOLUTIONS CORPORATION,MUMBAI vs. DCIT(IT)-4(1)(2), MUMBAI

In the result, the appeal is party allowed

ITA 6483/MUM/2017[2012-13]Status: DisposedITAT Mumbai07 Oct 2020AY 2012-13

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2012-13

For Appellant: Mr. Divesh Chawla, ARFor Respondent: Mr. Avaneesh Tiwari, DR

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

TRIMBLE SOLUTIONS CORPORATION,MUMBAI vs. DCIT(IT)-4(1)(2), MUMBAI

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

ITA 7410/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Jun 2020AY 2013-14

Bench: Shri Pramod Kumar & Shri Ravish Sood

For Appellant: Sh. Divesh Chawla, A.RFor Respondent: Sh. Avaneesh Tiwari, Sr. D.R

Section 143(3)Section 144C(13)Section 234ASection 234BSection 271(1)(c)Section 9Section 9(1)(vi)

…i “I” Bench, Mumbai in the ACIT (IT)- 4(1)(1), Mumbai vs. Reliance Jio Infocomm Ltd. [ITA No. 6331 to 6334/Mum/2018, dated 15/11/2019] and the ITAT Delhi Bench „B‟ in Datamine International Ltd. Vs. Addl. DIT, Range 1, International Taxation, New Delhi [2016] 158 ITD 84 (Delhi). In the backdrop of our aforesaid deliberations, we are unable to persuade ourselves to subscribe to the view taken by the lower authorities that „Explanation 4‟, „Explanation 5‟ and „Explanation 6‟ to Sec. 9(1)(vi) as had been made available in the Income-tax Act, 1961 by the Trimble Solutions Corporation Vs. Dy. CIT ITA No 7410/Mum/2017…

TRIMBLE SOLUTIONS CORPORATION,MUMBAI vs. DCIT(IT)-4(1)(2), MUMBAI

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

ITA 6481/MUM/2017[2010-11]Status: DisposedITAT Mumbai16 Dec 2019AY 2010-11

Bench: Shri Pramod Kumar & Shri Ravish Sood

For Appellant: Sh. Divesh ChawlaFor Respondent: Sh. Anbu Selvam

Section 143(2)Section 143(3)Section 144C(13)Section 153Section 234ASection 234BSection 271(1)(c)Section 27ISection 9Section 9(1)(vi)

…i “I” Bench, Mumbai in the ACIT (IT)- 4(1)(1), Mumbai vs. Reliance Jio Infocomm Ltd. [ITA No. 6331 to 6334/Mum/2018, dated 15/11/2019] and the ITAT Delhi Bench „B‟ in Datamine International Ltd. Vs. Addl. DIT, Range 1, International Taxation, New Delhi [2016] 158 ITD 84 (Delhi). In the backdrop of our aforesaid deliberations, we are unable to persuade ourselves to subscribe to the view taken by the lower authorities that „Explanation 4‟, „Explanation 5‟ and „Explanation 6‟ to Sec. 9(1)(vi) as had been made available in the Income-tax Act, 1961 by the legislature vide the Finance Act, 2012 w.r.e.f 01/06/1976, are…

RELIANCE GENERAL INSURANCE CO. LTD,MUMBAI vs. ITO (IT) TDS-2, MUMBAI

The appeal of the assessee is allowed

ITA 8184/MUM/2011[2009-10]Status: DisposedITAT Mumbai23 Aug 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm Reliance General Insurance Co. Ltd. Income Tax Officer (I.T) Tds-2 C/O Jitendra Sanghavi & Co. Aayakar Bhavan, M.K. Road, बिधम/ 405, Churchgate Chambers, Churchgate, Vs. Mumbai- 400 020 5, New Marin Lines, Mumbai- 400 020 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcr6747B (अऩीराथी /Assessee) (प्रत्मथी / Revenue) :

For Appellant: Shri Jitendra Sanghvi &For Respondent: Shri M.V. Rajguru, D.R

Section 195Section 201Section 201(1)Section 9(1)(vi)

…the India-USA Tax Treaty finds support from the order of the Hon‟ble High Court of Delhi in the case of DIT Vs. Infrasoft Ltd. (2014) 264 CTR 329 (Del) and the order of a coordinate bench of the Tribunal in Datamine International Vs. Additional DIT(IT) (2016) 158 ITD 84 (Del). We thus, in terms of our aforesaid observations herein conclude that as the assessee was under no obligation to deduct tax at source under Sec. 195 of the Act in respect of the training fees remitted to M/s Fair Isaac International Corpn, therefore, it could not be held as being in default within the meaning of Sec. 201 of the Act for havin…