DCIT v. Welspun Corporation Ltd.

77 Taxmann.com 165Income Tax Appellate Tribunal2017#1647 most cited

What is DCIT v. Welspun Corporation Ltd. authority for?

Subscription fees received by a non-resident for information access do not constitute 'royalty' for the use of copyright under the Income-tax Act, 1961. The case also elaborates on the scheme of taxability for non-residents under Section 5(2) of the Act, especially concerning income deemed to accrue or arise in India.

69

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

DCIT v. Welspun Corporation Ltd. · Section 9(1)(vii) · Section 5(2)(b) · Income-tax Act 1961 · subscription fees · royalty · copyright · fees for technical services · non-resident income · ITAT · make available condition · copyrighted article

Also reported as

55 ITR (Trib) 405183 TTJ 697

Sections most often in play

Section 1961Section 9(1)(vii)Section 143(3)Section 144C(13)Section 144CSection 234BSection 270ASection 234A

Issues it is cited on

section 9(i)section 40a(i)copyrighted articlesection 5(2)(b)make available conditionfees for included servicessection 14(a)section 9(1)(i)section 9(1)(vii)fees for technical servicessection 43(6)legal expenses

Judgments citing DCIT v. Welspun Corporation Ltd.

Superhouse Limited, Kanpur vs. CIT, International Taxation-3, Delhi

In the result, both appeals of the assessee are allowed

ITA 356/LKW/2024[2014-15]Status: DisposedITAT Lucknow25 Feb 2026AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos. 356 & 357/Lkw/2024 A.Ys. 2014-15 & A.Ys. 2015-16 Superhouse Limited, 150 Feet Vs. The Commissioner Of Income Tax Road, Jajmau, Kanpur-208010 International Taxation-3, Delhi Pan: Aabcs9328K (Appellant) (Respondent) Assessee By: Sh. G.C. Srivastava, Adv & Sh. Kalrav Mehrotra, Adv Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 03.12.2025 Date Of Pronouncement: 25.02.2026 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals Have Been Filed By The Assessee Against The Orders Of The Cit, (International Taxation)-3, Delhi Passed Under Section 263 Of The Act For The A.Ys. 2014-15 & 2015-16, Both Dated 29.03.2024, Wherein The Ld. Cit Has Set Aside The Earlier Orders Of The Assessing Officer For Making Of Fresh Orders In Accordance With The Directions Issued By Her. The Grounds Of Appeal Are As Under:- “1. Because, On The Facts & Circumstances Of The Case & In Law, The Ld. Cit Has Erred In Assuming Jurisdiction Under Section 263 Of The Act & In Doing So, Has Sought To Substitute His Opinion With The Order Under Section 201(1)/201(1A) Passed After Undertaking Extensive & Detailed Consideration Of The Issue By The Ito (Tds). 2. Because, On The Facts & Circumstances Of The Case & In Law, The Ld. Cit Has Erred In Assuming The Jurisdiction Under Section 263 Of The Act Without Appreciating That The Order Under Section 201(1)/201(1A) Passed By The Ito (Tds) Was Unerring & In Consonance With The Settled Principles Of Law. 3. Because, On The Facts & Circumstances Of The Case & In Law, The Impugned Order While Premised On An Illegal Assumption Of Jurisdiction, Further Suffers From Non-Application Of Mind Since The Submissions Of The Assessee Have Not Been Considered [As Illustrated Infra]. A.Ys. 2014-15 & 2015-16

For Appellant: Sh. G.C. Srivastava, Adv & Sh. KalravFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 201(1)Section 263Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos. 356 & 357/LKW/2024 A.Ys. 2014-15 & A.Ys. 2015-16 Superhouse Limited, 150 Feet vs. The Commissioner of Income Tax Road, Jajmau, Kanpur-208010 International Taxation-3, Delhi PAN: AABCS9328K (Appellant) (Respondent) Assessee by: Sh. G.C. Srivastava, Adv & Sh. Kalrav Mehrotra, Adv Revenue by: Sh. R.K. Agarwal, CIT DR Date of hearing: 03.12.2025 Date of pronouncement: 25.02.2026 O R D E R PER NIKHIL CHOUDHARY, A.M.: These two appeals have been file…

John Wiley & Sons, Inc., United States of America vs. Assistant Commissioner of Income Tax, International Taxation, Circle 2(1)(2), New Delhi, Civic Centre, Minto Road

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

ITA 2029/DEL/2025[2022-23]Status: DisposedITAT Delhi10 Nov 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2022-23]

Section 143(3)Section 144C(13)Section 153Section 270ASection 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2022-23] John Wiley and Sons, Inc. The Assistant Commissioner of C/o- Deloitte Haskins & Sells Income Tax, LLP, Tower-B, 7th Floor, Vs International Taxation, Building 10 DLF Cyber City Circle-2(1)(2), Complex, Phase-II, Gurugram New Delhi Haryana-122002 PAN-AACCJ5564B Assessee Revenue Assessee by Shri Vihsal Kalra, Adv. and Ms. Reema Grewal, CA Revenue by Shri M.S. Nethrapal, CIT-DR Date of Hearing 13.08.2025 Date of Pronouncement 10.11…

Six Continents Hotels, Inc., Usa vs. The Assistant Commissioner of Income Tax, Circle 3(1)(2), (International Tax), Delhi, New Delhi

In the result, appeal of the assessee is allowed

ITA 360/DEL/2025[2022-2023]Status: DisposedITAT Delhi24 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.360/िद"ी/2025(िन.व. 2022-23) Six Continents Hotels, Inc. C/O- Bsr & Co. Llp, Dlf Building #10, 8Th Floor, Tower-B, Dlf Cyber City, Phase Ii, Gurgaon, Haryana-122002 ...... अपीलाथ"/Appellant Pan: Aahcs-7853-B बनाम Vs. Deputy Commissioner Of Income Tax, Circle 3(1)(2), International Taxation, ..... "ितवादी/Respondent Civic Centre, Minto Road, Delhi 110002 अपीलाथ" "ारा/ Appellant By : S/Shri S.K. Aggarwal, Himanshu Aggarwal & Manan Madan, Chartered Accountants "ितवादी"ारा/Respondent By : Shri Nikhil Kumar Govila, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 09/07/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 24/09/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 26.11.2024 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2022-23. 2. The Assessee In Appeal Has Assailed The Assessment Order On Following Two Counts:

For Appellant: S/Shri S.K. Aggarwal, Himanshu Aggarwal &For Respondent: Shri Nikhil Kumar Govila, CIT-DR
Section 143(3)Section 9(1)(vii)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी नवीन चं", लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.360/िद"ी/2025(िन.व. 2022-23) Six Continents Hotels, INC. C/o- BSR & Co. LLP, DLF Building #10, 8th Floor, Tower-B, DLF Cyber City, Phase II, Gurgaon, Haryana-122002 ...... अपीलाथ"/Appellant PAN: AAHCS-7853-B बनाम Vs. Deputy Commissioner of Income Tax, Circle 3(1)(2), International Taxation, ..... "ितवादी/Respondent Civic Centre, Minto Road, Delhi 110002 अपीलाथ" "ारा…

Coursera Inc., California vs. ACIT, Circle Intl Tax-1(2)(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 1958/DEL/2025[2022-23]Status: HeardITAT Delhi29 May 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Naveen Chandracoursera Inc. Vs. Acit, Circle-1(2)(1) 381, East Evelyn Avenue International Taxation, Mountain View, Civic Centre, Minto Road California United States New Delhi – 110002 Of America - 94040 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaicc4141K Appellant .. Respondent

For Appellant: Sh. Sachit Jolly, Sr. Adv, &For Respondent: Dr. Vedanshu Tripathi, CIT, DR
Section 139(1)Section 143Section 144C(5)Section 153Section 234BSection 270A

…P a g e | 1 Coursea Inc.(AY: 2022-23) THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, DELHI BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Coursera Inc. Vs. ACIT, Circle-1(2)(1) 381, East Evelyn Avenue International Taxation, Mountain View, Civic Centre, Minto Road California United States New Delhi – 110002 of America - 94040 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAICC4141K Appellant .. Respondent Appellant by : Sh. Sachit Jolly, Sr. Adv, & Sh. Abhiyuday Bajpai, Adv. Respondent by : Dr. Vedanshu Tripathi, CIT, DR Date of Hearing 28.05.2025 Date of Pronouncement 29.05.2025 O R…

Sumo Logic, Inc., Usa vs. The Assistant Commissioner of Income Tax, International Taxation, Circle 3(1)(2), Delhi

In the result, appeal of the assessee is partly allowed as indicated above

ITA 3350/DEL/2023[2021-22]Status: DisposedITAT Delhi27 Dec 2024AY 2021-22

Bench: Shri Saktijit Dey & Shri S. Rifaur Rahman(Assessment Year : 2021-22 Sumo Logic, Inc. Vs. Acit, Circle Int. Tax 3(1)(2), 3Rd Floor, 305 Main Street, Delhi. Redwood City, California, Foreign, United States. C/O Deloitte Haskins & Sells Llp, Tower-B, 7Th Floor, Building 10, Dlf Cyber City Complex, Phase-Ii, Gurgaon-122002. (Pan: Abecs 9368 P) (Appellant) (Respondent) Assessee By : Shri Sachit Jolly, Adv. & Shri Aditya Rathore, Adv. Revenue By : Shri Vijay B Vasanta, Cit Dr Date Of Hearing : 03.10.2024 Date Of Order : 27.12.2024 O R D E R Per S. Rifaur Rahman, Am : 1. The Captioned Appeal Preferred By The Assessee Is Directed Against The Assessment Order Dated 28.09.2023 Passed By The Learned Assistant Commissioner

For Appellant: Shri Sachit Jolly, Adv. &For Respondent: Shri Vijay B Vasanta, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)

…1 Sumo Logic Inc. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER (Assessment Year : 2021-22 Sumo Logic, Inc. Vs. ACIT, Circle Int. Tax 3(1)(2), 3rd Floor, 305 Main Street, Delhi. Redwood City, California, Foreign, United States. C/o Deloitte Haskins & Sells LLP, Tower-B, 7th Floor, Building 10, DLF Cyber City Complex, Phase-II, Gurgaon-122002. (PAN: ABECS 9368 P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sachit Jolly, Adv. & Shri Aditya Rathore, Adv. REVENUE BY : Shri Vijay B Vasanta, CIT DR Date of Hearing :…

DCIT, Intl. Taxn., Circel1(2), Bangalore vs. Blue Yonder Inc., U.S.A

In the result, appeals filed by the Revenue are dismissed

ITA 1326/BANG/2024[2018-19]Status: DisposedITAT Bangalore19 Sept 2024AY 2018-19

Bench: Shri George George K & Shri Waseem Ahmedit(It)A Nos.1302, 1326/Bang/2024 Assessment Years : 2012-13, 2018-19 The Deputy Commissioner Of Income Tax, Vs. M/S. Blue Yonder Inc., International Taxation, 15059 N, Suite 400 Scottsdale, Circle -1(2), Arizona, Foreign, Bengaluru. United States. Pan : Aaccj 3581 C Appellant Respondent C.O.No.34/Bang/2024 (In It(It)A No.1302/Bang/2024) Assessment Years : 2012-13 M/S. Blue Yonder Inc., Vs. The Assistant Commissioner Of Income Tax, United States. Circle -1(2), Pan : Aaccj 3581 C Bengaluru. Cross Objector Respondent Appellant By : Shri. T. Suryanarayana, Advocate & Smt. Tanmayee Rajkumar, Advocate Respondent By : Smt. R. Ilavarasi, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 19.09.2024 Date Of Pronouncement : 19.09.2024 O R D E R Per Bench : These Appeals At The Instance Of The Revenue Are Directed Against Two Orders Of Cit(A) Both Dated 09.05.2024 Passed Under Section 250 Of The Act. The Relevant Assessment Years Are 2012-13 & 2018-19. It(It)A Nos.1302, 1326/Bang/2024 C.O. No.34/Bang/2024 (In It(It)A No.1302/Bang/2024) Page 2 Of 13

For Appellant: Shri. T. Suryanarayana, Advocate and Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Smt. R. Ilavarasi, CIT(DR)(ITAT), Bengaluru
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER IT(IT)A Nos.1302, 1326/Bang/2024 Assessment Years : 2012-13, 2018-19 The Deputy Commissioner of Income Tax, Vs. M/s. Blue Yonder Inc., International Taxation, 15059 N, Suite 400 Scottsdale, Circle -1(2), Arizona, Foreign, Bengaluru. United States. PAN : AACCJ 3581 C APPELLANT RESPONDENT C.O.No.34/Bang/2024 (in IT(IT)A No.1302/Bang/2024) Assessment Years : 2012-13 M/s. Blue Yonder Inc., Vs. The Assistant Commissioner of Income Tax, United States. Circle -1(2), PAN : AACCJ…

DCIT, Intl Taxn, Circle-1(2), Bng, Bengaluru vs. Blue Yonder Inc., U.S.A

In the result, appeals filed by the Revenue are dismissed

ITA 1302/BANG/2024[2012-13]Status: DisposedITAT Bangalore19 Sept 2024AY 2012-13

Bench: Shri George George K & Shri Waseem Ahmedit(It)A Nos.1302, 1326/Bang/2024 Assessment Years : 2012-13, 2018-19 The Deputy Commissioner Of Income Tax, Vs. M/S. Blue Yonder Inc., International Taxation, 15059 N, Suite 400 Scottsdale, Circle -1(2), Arizona, Foreign, Bengaluru. United States. Pan : Aaccj 3581 C Appellant Respondent C.O.No.34/Bang/2024 (In It(It)A No.1302/Bang/2024) Assessment Years : 2012-13 M/S. Blue Yonder Inc., Vs. The Assistant Commissioner Of Income Tax, United States. Circle -1(2), Pan : Aaccj 3581 C Bengaluru. Cross Objector Respondent Appellant By : Shri. T. Suryanarayana, Advocate & Smt. Tanmayee Rajkumar, Advocate Respondent By : Smt. R. Ilavarasi, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 19.09.2024 Date Of Pronouncement : 19.09.2024 O R D E R Per Bench : These Appeals At The Instance Of The Revenue Are Directed Against Two Orders Of Cit(A) Both Dated 09.05.2024 Passed Under Section 250 Of The Act. The Relevant Assessment Years Are 2012-13 & 2018-19. It(It)A Nos.1302, 1326/Bang/2024 C.O. No.34/Bang/2024 (In It(It)A No.1302/Bang/2024) Page 2 Of 13

For Appellant: Shri. T. Suryanarayana, Advocate and Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Smt. R. Ilavarasi, CIT(DR)(ITAT), Bengaluru
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER IT(IT)A Nos.1302, 1326/Bang/2024 Assessment Years : 2012-13, 2018-19 The Deputy Commissioner of Income Tax, Vs. M/s. Blue Yonder Inc., International Taxation, 15059 N, Suite 400 Scottsdale, Circle -1(2), Arizona, Foreign, Bengaluru. United States. PAN : AACCJ 3581 C APPELLANT RESPONDENT C.O.No.34/Bang/2024 (in IT(IT)A No.1302/Bang/2024) Assessment Years : 2012-13 M/s. Blue Yonder Inc., Vs. The Assistant Commissioner of Income Tax, United States. Circle -1(2), PAN : AACCJ…

DCIT, Intl. Taxn., Circle 1(2), Bangalore vs. Blue Yonder Inc., Bangalore

In the result, all the appeals of the revenue are dismissed

ITA 1414/BANG/2024[2015-16]Status: DisposedITAT Bangalore12 Sept 2024AY 2015-16

Bench: Shri George George K. & Shri Waseem Ahmed

For Appellant: Shri T. Suryanarayana, Sr. AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 133(6)Section 14Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER IT(IT)A Nos. 1412 to 1414/Bang/2024 Assessment Years : 2015-16 to 2017-18 The Deputy Commissioner Vs. M/s. Blue Yonder Inc, of Income Tax, Tower A, Mantari Commercio, Circle – 1(2), Outer Ring Road, (International taxation), Bellandur, Bengaluru. Bengaluru. PAN: AACCJ 3581C APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr. Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.09.2024 Date of Pronouncement : 12.09.20…

DCIT, Circle 1(2) (Intl. Taxn.), Blr, Bangalore vs. Blue Yonder Inc, Bangalore

In the result, all the appeals of the revenue are dismissed

ITA 1413/BANG/2024[2017-18]Status: DisposedITAT Bangalore12 Sept 2024AY 2017-18

Bench: Shri George George K. & Shri Waseem Ahmed

For Appellant: Shri T. Suryanarayana, Sr. AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 133(6)Section 14Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER IT(IT)A Nos. 1412 to 1414/Bang/2024 Assessment Years : 2015-16 to 2017-18 The Deputy Commissioner Vs. M/s. Blue Yonder Inc, of Income Tax, Tower A, Mantari Commercio, Circle – 1(2), Outer Ring Road, (International taxation), Bellandur, Bengaluru. Bengaluru. PAN: AACCJ 3581C APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr. Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.09.2024 Date of Pronouncement : 12.09.20…

DCIT, Circle 1(2), (Intl. Taxn.), Bangalore vs. Blue Yonder Inc., Bangalore

In the result, all the appeals of the revenue are dismissed

ITA 1412/BANG/2024[2016-17]Status: DisposedITAT Bangalore12 Sept 2024AY 2016-17

Bench: Shri George George K. & Shri Waseem Ahmed

For Appellant: Shri T. Suryanarayana, Sr. AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 133(6)Section 14Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER IT(IT)A Nos. 1412 to 1414/Bang/2024 Assessment Years : 2015-16 to 2017-18 The Deputy Commissioner Vs. M/s. Blue Yonder Inc, of Income Tax, Tower A, Mantari Commercio, Circle – 1(2), Outer Ring Road, (International taxation), Bellandur, Bengaluru. Bengaluru. PAN: AACCJ 3581C APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr. Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.09.2024 Date of Pronouncement : 12.09.20…

Coursera Inc., United States of America vs. Assistant Commissioner of Income Tax, Circle 1(2)(1), International Taxation, Delhi

In the result, the appeals are allowed

ITA 3646/DEL/2023[2021-22]Status: DisposedITAT Delhi21 Aug 2024AY 2021-22

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumar

Section 143(3)Section 144CSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos.2416 & 3646/Del/2023 Assessment Years: 2020-21 & 2021-22 Coursera Inc., Vs. ACIT, Circle-1(2)(1), 381, East Evelyn Avenue, International Taxation, Mountain View, California, New Delhi USA, 999999 PAN :AAICC4141K (Appellant) (Respondent) Assessee by Sh. Sachit Jolly, Advocate Department by Sh. Vijay B Vasanta, CIT(DR) Ms. Sabiha Rizwi, Sr. DR Date of hearing 19.08.2024 Date of pronouncement 21.08.2024 ORDER PER SAKTIJIT DEY, VICE-PRESIDENT Captioned appeal…

Coursera Inc., United States of America vs. Assistant Commissioner of Income Tax, Circle 1(2)(1), International Taxation

In the result, the appeals are allowed

ITA 2416/DEL/2023[2020-21]Status: DisposedITAT Delhi21 Aug 2024AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumar

Section 143(3)Section 144CSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos.2416 & 3646/Del/2023 Assessment Years: 2020-21 & 2021-22 Coursera Inc., Vs. ACIT, Circle-1(2)(1), 381, East Evelyn Avenue, International Taxation, Mountain View, California, New Delhi USA, 999999 PAN :AAICC4141K (Appellant) (Respondent) Assessee by Sh. Sachit Jolly, Advocate Department by Sh. Vijay B Vasanta, CIT(DR) Ms. Sabiha Rizwi, Sr. DR Date of hearing 19.08.2024 Date of pronouncement 21.08.2024 ORDER PER SAKTIJIT DEY, VICE-PRESIDENT Captioned appeal…

M/S. Steer America Inc., United States vs. The Deputy Commissioner of Income Tax, International Taxation Circle -1(2), Bengaluru

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

ITA 833/BANG/2024[2014-15]Status: DisposedITAT Bangalore10 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri Vasanth Kumar, A.RFor Respondent: Ms. Anjala Sahu, D.R
Section 144CSection 147Section 148

…IT(IT)A Nos.832 & 833/Bang/2024 Steer America Inc., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER IT(IT)A Nos.832 & 833/Bang/2024 Assessment Years: 2013-14 & 2014-15 Steer America Inc., No.1525, Corporate Woods Pkwy Suite 500, Uniontown, OH44685 USA foreign, United States 999999 Indian Address: DCIT (International Taxation) Steer Engineering Private Limited Circle-1(2) Vs. No.290, 4th Main, 4th Phase, Bangalore Peenya Industrial area Bangalore 560 058. Karnataka PAN NO : ABGCS3283H APPELLANT…

M/S. Steer America Inc., United States vs. The Deputy Commissioner of Income Tax, International Taxation Circle -1(2), Bengaluru

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

ITA 832/BANG/2024[2013-14]Status: DisposedITAT Bangalore10 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri Vasanth Kumar, A.RFor Respondent: Ms. Anjala Sahu, D.R
Section 144CSection 147Section 148

…IT(IT)A Nos.832 & 833/Bang/2024 Steer America Inc., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER IT(IT)A Nos.832 & 833/Bang/2024 Assessment Years: 2013-14 & 2014-15 Steer America Inc., No.1525, Corporate Woods Pkwy Suite 500, Uniontown, OH44685 USA foreign, United States 999999 Indian Address: DCIT (International Taxation) Steer Engineering Private Limited Circle-1(2) Vs. No.290, 4th Main, 4th Phase, Bangalore Peenya Industrial area Bangalore 560 058. Karnataka PAN NO : ABGCS3283H APPELLANT…

Six Continents Hotels, Inc., Gurgaon vs. ACIT Circle 3(1)(2) Intl. Taxation, New Delhi

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

ITA 3339/DEL/2023[2021-22]Status: DisposedITAT Delhi13 Jun 2024AY 2021-22

Bench: Shri Saktijit Dey & Shri Brajesh Kumar Singh

Section 143(3)Section 144(10)Section 144CSection 144C(13)Section 144C(5)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER 3339/DEL/2023 [Assessment Year: 2021-22] Six Continents Hotels, INC. Vs The ACIT, International Taxation C/o BSR & C. LLP, Circle-3(1)(2), Delhi DLF Building,#10, 8th Floor, Tower-b, DLF Cyber City, Phase II, Gurgaon 122002 (Assessee) (Revenue) PAN No. AAHCS785B Assessee by Sh. S.K Aggarwal, CA Sh. Himanshu Aggarwal, CA Revenue by Sh. Vijay B. Vasanta, CIT-DR Date of Hearing 13.05.2024 Date of Pronouncement 13.06.2024 ORDER PER BRAJESH KUMAR SINGH, AM, T…

The Dy.CIT (Int.-Taxa.)-1, Ahmedabad vs. Zydus Lifscience Ltd. (Formerly Known As Cadila Healthcare Ltd.), Ahmedabad

In the result, the appeal of the revenue is hereby dismissed

ITA 36/AHD/2021[2012-13]Status: DisposedITAT Ahmedabad17 May 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri Jigar Patel, A.RFor Respondent: Shri Sudhakar Verma, Sr. D.R
Section 9(1)(vi)Section 9(1)(vii)

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.36/AHD/2021 ("नधा"रणवष"/Asstt. Year: 2012-13) DCIT Vs. Zydus Lifescience Ltd. (International Taxation)-I, (Formerly known as Cadila Ahmedabad Healthcare Ltd.), 4th Floor, D-Wing, Zydus Corporate Park, Scheme No. 63, Survey No. 536, Khoraj (Gandhinagar), Nr. Vaishnodevi Circle, S.G. Highway, Ahmedabad-3800015 PAN:AAACC6253G (Applicant) (Respondent) Revenue by : Shri Sudhakar Verma, Sr. D.R. Assessee by : Shri Jigar…

DCIT, Circle-8(1), Kolkata vs. Itc Limited, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1223/KOL/2017[2011-12]Status: DisposedITAT Kolkata10 May 2024AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 1068 & 1166/Kol/2017 Assessment Year: 2010-11 & 2011-12 M/s ITC Limited Vs. ACIT, Range-8, Kolkata (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / I.T.A. No. 1222 & 1223/Kol/2017 Assessment Year: 2010-11 & 2011-12 DCIT, Circle-8(1), Kolkata Vs. M/s ITC Limited (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / 14.03.2023 Date o…

DCIT, Circle-8(1), Kolkata vs. Itc Limited, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1222/KOL/2017[2010-11]Status: DisposedITAT Kolkata10 May 2024AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 1068 & 1166/Kol/2017 Assessment Year: 2010-11 & 2011-12 M/s ITC Limited Vs. ACIT, Range-8, Kolkata (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / I.T.A. No. 1222 & 1223/Kol/2017 Assessment Year: 2010-11 & 2011-12 DCIT, Circle-8(1), Kolkata Vs. M/s ITC Limited (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / 14.03.2023 Date of…

Itc Limited, Kolkata vs. ACIT, Range-8, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1166/KOL/2017[2011-12]Status: DisposedITAT Kolkata10 May 2024AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 1068 & 1166/Kol/2017 Assessment Year: 2010-11 & 2011-12 M/s ITC Limited Vs. ACIT, Range-8, Kolkata (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / I.T.A. No. 1222 & 1223/Kol/2017 Assessment Year: 2010-11 & 2011-12 DCIT, Circle-8(1), Kolkata Vs. M/s ITC Limited (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / 14.03.2023 Date o…

Itc Limited, Kolkata vs. ACIT, Range-8, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1068/KOL/2017[2010-11]Status: DisposedITAT Kolkata10 May 2024AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 1068 & 1166/Kol/2017 Assessment Year: 2010-11 & 2011-12 M/s ITC Limited Vs. ACIT, Range-8, Kolkata (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / I.T.A. No. 1222 & 1223/Kol/2017 Assessment Year: 2010-11 & 2011-12 DCIT, Circle-8(1), Kolkata Vs. M/s ITC Limited (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / 14.03.2023 Date o…