DDIT v. Savvis Communication Corporation

69 Taxmann.com 106Income Tax Appellate Tribunal2016#1011 most cited

What is DDIT v. Savvis Communication Corporation authority for?

Payments for web hosting services, including data back-up, maintenance, security, and uninterrupted services, are not taxable as royalty under Section 9(1)(vi) of the Income Tax Act, as they do not constitute 'consideration for use of, or right to use, scientific equipment'.

107

judgments rely on this decision, according to BharatTax’s citation analysis of 367,842 Indian tax judgments — from 2018 to 2024.

Also referred to as

DDIT v. Savvis Communication Corporation · 69 taxmann.com 106 · section 9(1)(vi) · royalty · web hosting services · data center services · ITAT · international taxation · DTAA

Sections most often in play

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144C(1)Section 144C(13)Section 244ASection 270A

Issues it is cited on

section 9(1)(vi)section 9(1)double taxationtransfercompanyindiabusiness

Judgments citing DDIT v. Savvis Communication Corporation

Criteo Singapore Pte. Ltd., Singapore vs. ACIT Ciricle 1(2)(1) International Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2122/DEL/2023[2020-21]Status: DisposedITAT Delhi18 Dec 2024AY 2020-21

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri S.K. Aggarwal, CAFor Respondent: Shri Vijay B. Vasanta, CIT- DR
Section 139(1)Section 143(3)Section 244ASection 270ASection 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2122/DEL/2023[A.Y. 2020-21]) CRITEO Singapore Pte. Ltd Vs. The A.C.I.T 138, Market Street, #34-01/02 Circle – 1(2)(1) Singapore New Delhi PAN – AAFCC 9817 M (Applicant) (Respondent) Assessee By : Shri S.K. Aggarwal, CA Shri Sarthak Bhandula, CA Department By : Shri Vijay B. Vasanta, CIT- DR Date of Hearing : 18.09.2024 Date of Pronouncement : 18.12.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred agai…

DCIT, Circle-4(2), New Delhi vs. Campus Eai India Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 355/DEL/2021[2017-18]Status: DisposedITAT Delhi20 Oct 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 143(2)Section 143(3)Section 40

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2017-18 DCIT, Circle-4(2), Vs. Campus Eai India Pvt. Ltd. New Delhi. E-2A, Neb Sarai, Neb Valley, Sainik Farm, Khanpur, South Delhi, New Delhi – 110 062 PAN AACCC5852H (Appellant) (Respondent) Assessee by: Shri Ajay Wadhwa, Advocate Ms. Ragini Handa, CA Department by: Shri Sanjay Kumar, Sr. DR Date of Hearing: 04.08.2023 Date of 20.10.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM 1. The appeal by the Revenue is directed against the order dated 15.09.20…

Communications Global Network Services Limited, Bangalore vs. Deputy Commissioner of Income Tax (International Taxation), Circle-2(2), Bangalore

In the result, appeals filed by the assessee are partly allowed

ITA 32/BANG/2021[2011-12]Status: DisposedITAT Bangalore29 Aug 2023AY 2011-12

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru
Section 143(3)Section 147Section 201Section 5(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appeal No. Appellant Respondent IT(IT)A M/s. Communications Global The Deputy Commissioner of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : EC1A 7AJ, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. PAN : AAGCC 9220 K IT(IT)A The Deputy Commissioner of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 to 167/Bang/2023 Bengaluru. A…

M/S Communications Global Network Services Limited, Bangalore vs. Deputy Commissioner of Income Tax International Taxation Circle-2(1), Bangalore

In the result, appeals filed by the assessee are partly allowed

ITA 89/BANG/2019[2009-10]Status: DisposedITAT Bangalore29 Aug 2023AY 2009-10

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru
Section 143(3)Section 147Section 201Section 5(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appeal No. Appellant Respondent IT(IT)A M/s. Communications Global The Deputy Commissioner of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : EC1A 7AJ, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. PAN : AAGCC 9220 K IT(IT)A The Deputy Commissioner of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 to 167/Bang/2023 Bengaluru. A…

M/S. Communications Global Network Services Limited, United Kingdom vs. Deputy Commissioner of Income Tax (International Taxation), Circle- 2(1), Bangalore

In the result, appeals filed by the assessee are partly allowed

ITA 2218/BANG/2019[2010-11]Status: DisposedITAT Bangalore29 Aug 2023AY 2010-11

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru
Section 143(3)Section 147Section 201Section 5(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appeal No. Appellant Respondent IT(IT)A M/s. Communications Global The Deputy Commissioner of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : EC1A 7AJ, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. PAN : AAGCC 9220 K IT(IT)A The Deputy Commissioner of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 to 167/Bang/2023 Bengaluru. A…

Quasar Media Private Limited, New Delhi vs. ACIT Circle-20(2), New Delhi

Appeal are allowed and the remaining grounds being consequential in nature follow the event

ITA 7088/DEL/2019[2015-16]Status: DisposedITAT Delhi10 Mar 2023AY 2015-16

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Anil Bhalla, CAFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 195Section 40Section 5Section 9(1)Section 9(1)(b)Section 9(1)(i)Section 9(1)(vi)

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 7088/Del/2019: Asstt. Year: 2015-16 Quasar Media Pvt. Ltd, Vs. ACIT, B-17, Maharani Bagh, New Circle-20(2), Delhi110065 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACQ1247Q Assessee by : Sh. Anil Bhalla, CA Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 07.03.2023 Date of Pronouncement: 10.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of the ld CIT(A)-44, New Delhi dated 22.07.2019…

Mol Corporation, Usa vs. ACIT, Circle- 2(2)(1), Intl. Taxation, New Delhi

In the result, assessee’s appeal is allowed

ITA 554/DEL/2021[2017-18]Status: DisposedITAT Delhi31 Aug 2022AY 2017-18
For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 143(3)Section 234BSection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.554/Del./2021 (ASSESSMENT YEAR : 2017-18) M/s. MOL Corporation, USA vs. ACIT, Circle 2(2)(1), C/o Nirmal Malapani, International Taxation, SRBC & Associates LLP, New Delhi. 3rd & 6th Floor, World Mark 1, IGI Airport Hospitality, District Aerocity, New Delhi – 110 037. (PAN : AAFCM9676A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nageshwar Rao, Advocate REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 08.08.2022 Date of Order : 31.08.2022 ORDER PER SHAMIM…

Microsoft Regional Sales Pte Ltd, New Delhi vs. ACIT Circle-2(2)(1) - International Taxation, New Delhi

Appeal are allowed and the remaining grounds being consequential in nature follow the event

ITA 312/DEL/2021[2017-18]Status: DisposedITAT Delhi30 Aug 2022AY 2017-18

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmamicrosoft Regional Sales Pte. Ltd. Vs. Assistant Commissioner Of Income- C/O. Mr. Nirman Malpani Ernst & Tax, Young Llp Circle-2(2)(1), 3Rd & 6Th Floor, Worldmark 1, Intl. Taxation, Delhi Igi Airport Hospitality District, Aerocity, New Delhi-110037 Pan : Aadcm1638A (Appellant) (Respondent)

Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Microsoft Regional Sales Pte. Ltd. Vs. Assistant Commissioner of Income- C/o. Mr. Nirman Malpani Ernst & tax, Young LLP Circle-2(2)(1), 3rd & 6th Floor, Worldmark 1, Intl. Taxation, Delhi IGI Airport Hospitality District, Aerocity, New Delhi-110037 PAN : AADCM1638A (APPELLANT) (RESPONDENT) Assessee by Sh. Nageshwar Rao, Adv. & Akshay Uppal, Adv. Revenue by Ms. Sapna Bhatia, CIT-DR Date of hearing: 26 .07.2022 30th .08.2022 Date of Pronouncement: ORDER PER AN…

Reasoning Global E-Applications Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-3(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 2028/HYD/2017[2012-13]Status: DisposedITAT Hyderabad23 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2012-13 Reasoning Global E- Vs. Dy. C.I.T. Application Ltd, Hyderabad Circle 3(1) Pan:Aadcr6701P Hyderabad (Appellant) (Respondent) Assessee By: Shri Swapnil Deshmukh, Ca Revenue By: Shri Rohit Mujumdar, Dr Date Of Hearing: 07/06/2022 Date Of Pronouncement: 23/08/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 27.09.2017 Of The Learned Cit (A)-3, Hyderabad Relating To A.Y.2012-13. 2. Facts Of The Case, In Brief, Are That The Assessee Company Is Engaged In The Business Of Providing It Enabled Electronic Commerce Services. It Filed Its Return Of Income For The A.Y 2012-13 On 30.09.2012 Declaring Loss Of Rs.9,52,71,232/-. During The Course Of Assessment Proceedings, The Assessing Officer Noted That The Assessee Has Debited An Amount Of Rs.1,02,18,116/- Towards Web Hosting Charges. From The Bills/Invoices Produced For The Expenditure So Claimed, The Page 1 Of 19

For Appellant: Shri Swapnil Deshmukh, CAFor Respondent: Shri Rohit Mujumdar, DR
Section 9(1)(vi)

…ITA No 2028 of 2017 Reasoning Global E-Application Ltd Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri K. Narasimha Chary, Judicial Member Assessment Year: 2012-13 Reasoning Global E- Vs. Dy. C.I.T. Application Ltd, Hyderabad Circle 3(1) PAN:AADCR6701P Hyderabad (Appellant) (Respondent) Assessee by: Shri Swapnil Deshmukh, CA Revenue by: Shri Rohit Mujumdar, DR Date of hearing: 07/06/2022 Date of pronouncement: 23/08/2022 ORDER Per R.K. Panda, A.M This appeal filed by the assessee is directed aga…

Microsoft Regional Sales Corporation, New Delhi vs. DCIT (International Taxation), Circle-2(2)(1), Gurgaon

In the result, the appeal in ITA No

ITA 6832/DEL/2018[2015-16]Status: DisposedITAT Delhi05 Jul 2022AY 2015-16

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 143(13)Section 144CSection 234BSection 271

…1 ITA No. 1135/Del/2017 & 7257/Del/2017 & 6832/Del/2018 Microsoft Regional Sales Corporation IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1135/Del/2017 (A.Y 2013-14) Microsoft Regional Sales Pte. Ltd. Vs ACIT (formerly known as Microsoft International Taxation, Regional Sales Corporation) Circle 2(2)(1), C/o. Mr. Aakash Uppal, SRBC & New Delhi Associates LLP, 3rd & 6th Floor, World mark 1, IGI Airport Hospitality, District, Aero city New Delhi (RESPONDENT) PAN: AADC1638A (APPELLANT) I.T.A…

Microsoft Regional Sales Corporation, New Delhi vs. DCIT (International Taxation), Gurgaon

In the result, the appeal in ITA No

ITA 7257/DEL/2017[2014-15]Status: DisposedITAT Delhi05 Jul 2022AY 2014-15

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 143(13)Section 144CSection 234BSection 271

…1 ITA No. 1135/Del/2017 & 7257/Del/2017 & 6832/Del/2018 Microsoft Regional Sales Corporation IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1135/Del/2017 (A.Y 2013-14) Microsoft Regional Sales Pte. Ltd. Vs ACIT (formerly known as Microsoft International Taxation, Regional Sales Corporation) Circle 2(2)(1), C/o. Mr. Aakash Uppal, SRBC & New Delhi Associates LLP, 3rd & 6th Floor, World mark 1, IGI Airport Hospitality, District, Aero city New Delhi (RESPONDENT) PAN: AADC1638A (APPELLANT) I.T.A…

Microsoft Regional Sales Corporation, New Delhi vs. ACIT (International Taxation), New Delhi

In the result, the appeal in ITA No

ITA 1135/DEL/2017[2013-14]Status: DisposedITAT Delhi05 Jul 2022AY 2013-14

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 143(13)Section 144CSection 234BSection 271

…1 ITA No. 1135/Del/2017 & 7257/Del/2017 & 6832/Del/2018 Microsoft Regional Sales Corporation IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1135/Del/2017 (A.Y 2013-14) Microsoft Regional Sales Pte. Ltd. Vs ACIT (formerly known as Microsoft International Taxation, Regional Sales Corporation) Circle 2(2)(1), C/o. Mr. Aakash Uppal, SRBC & New Delhi Associates LLP, 3rd & 6th Floor, World mark 1, IGI Airport Hospitality, District, Aero city New Delhi (RESPONDENT) PAN: AADC1638A (APPELLANT) I.T.A…

Mol Corporation, Usa, New Delhi vs. ACIT (International Taxation), New Delhi

In the result, the appeal in ITA No 1134/Del/2017of the assessee is partly allowed

ITA 1134/DEL/2017[2013-14]Status: DisposedITAT Delhi05 Jul 2022AY 2013-14

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 143(13)Section 144CSection 234B

…1 ITA No. 1134/Del/2017 & 7258/Del/2017 MOL Corporation, USA IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1134/Del/2017 (A.Y 2013-14) MOL Corporation Vs ACIT C/o. Aakash Uppal, SRBC & Circle 2(2)(1), Associates LLP, 3rd & 6th Floor, International Taxation, World mark 1, IGI Airport New Delhi Hospitality district, Aerocity, New Delhi PAN: AAFCM9676A (RESPONDENT) (APPELLANT) I.T.A. No. 7258/Del/2017 (A.Y 2014-15) MOL Corporation Vs DCIT C/o. Aakash Uppal, SRBC & Circle 2(2)(1), Associates…

Microsoft Regional Sales Corporation, New Delhi vs. DCIT (International Taxation), Circle-2(2)(1), New Delhi

In the result, assessee’s appeals are allowed

ITA 7857/DEL/2019[2016-17]Status: DisposedITAT Delhi07 Jun 2022AY 2016-17
For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Ms. Anupama Anand, CIT DR
Section 147Section 234

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SMT. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.7855/Del./2019 (ASSESSMENT YEAR : 2015-16) ITA No.7856/Del./2019 (ASSESSMENT YEAR : 2016-17) MOL Corporation, vs. DCIT, Circle 2(2)(1), C/o Mr. Nirmal Malapani, International Taxation, SRBC & Associates LLP, Delhi. 3rd 7 6th Floor, Worlmark 1, IGI Airport Hospitality, District Aerocity, New Delhi – 110 037. (PAN : AAFCM9676A) ITA No.7857/Del./2019 (ASSESSMENT YEAR : 2016-17) Microsoft Regional Sales Pte. Ltd., vs. DCIT, Circle 2(2)(1), (formerly known as Micr…

Mol Corporation, New Delhi vs. DCIT, Circle- 2(2)(1), Intl. Taxation, New Delhi

In the result, assessee’s appeals are allowed

ITA 7856/DEL/2019[2016-17]Status: DisposedITAT Delhi07 Jun 2022AY 2016-17
For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Ms. Anupama Anand, CIT DR
Section 147Section 234

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SMT. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.7855/Del./2019 (ASSESSMENT YEAR : 2015-16) ITA No.7856/Del./2019 (ASSESSMENT YEAR : 2016-17) MOL Corporation, vs. DCIT, Circle 2(2)(1), C/o Mr. Nirmal Malapani, International Taxation, SRBC & Associates LLP, Delhi. 3rd 7 6th Floor, Worlmark 1, IGI Airport Hospitality, District Aerocity, New Delhi – 110 037. (PAN : AAFCM9676A) ITA No.7857/Del./2019 (ASSESSMENT YEAR : 2016-17) Microsoft Regional Sales Pte. Ltd., vs. DCIT, Circle 2(2)(1), (formerly known as Micr…

Mol Corporation, New Delhi vs. DCIT, Circle- 2(2)(1), Intl. Taxation, New Delhi

In the result, assessee’s appeals are allowed

ITA 7855/DEL/2019[2015-16]Status: DisposedITAT Delhi07 Jun 2022AY 2015-16
For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Ms. Anupama Anand, CIT DR
Section 147Section 234

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SMT. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.7855/Del./2019 (ASSESSMENT YEAR : 2015-16) ITA No.7856/Del./2019 (ASSESSMENT YEAR : 2016-17) MOL Corporation, vs. DCIT, Circle 2(2)(1), C/o Mr. Nirmal Malapani, International Taxation, SRBC & Associates LLP, Delhi. 3rd 7 6th Floor, Worlmark 1, IGI Airport Hospitality, District Aerocity, New Delhi – 110 037. (PAN : AAFCM9676A) ITA No.7857/Del./2019 (ASSESSMENT YEAR : 2016-17) Microsoft Regional Sales Pte. Ltd., vs. DCIT, Circle 2(2)(1), (formerly known as Micr…

Mol Corporation, New Delhi vs. DCIT (International Taxation), Gurgaon

Appeal are allowed and the impugned orders are set aside

ITA 1554/DEL/2016[2012-13]Status: DisposedITAT Delhi13 Apr 2022AY 2012-13

Bench: Sh. R.K.Panda & Sh. Anubhav Sharmam/S. Mol Corporation Vs. Dcit (International Taxation) C/O. Mr. Aakash Uppal Circle-Gurgaon, (Director) Gurgaon Srbc & Associates Llp 6Th Floor, Wing A & B, Worldmark A, Aero City, Opp. Holiday Inn, Mahipalpur, New Delhi-110037 Pan – Aafcm9676A (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 144C(5)

…1 ITA No. 1554/Del./2016 MOL Corporation IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. R.K.PANDA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER M/s. MOL Corporation Vs. DCIT (International Taxation) C/o. Mr. Aakash Uppal Circle-Gurgaon, (Director) Gurgaon SRBC & Associates LLP 6th Floor, Wing A & B, Worldmark a, Aero city, Opp. Holiday Inn, Mahipalpur, New Delhi-110037 PAN – AAFCM9676A (APPELLANT) (RESPONDENT) Assessee by Shri Nageshwqar Rao, Adv., Deepika Agarwal, Adv. Revenue by Ms. Anupama Anand, CIT-DR Date of hearing: 30.03.2022 Date of Pronouncement: 13.…

Microsoft Regional Sales Corporation, New Delhi vs. DCIT (International Taxation), Gurgaon

Appeal are allowed and the impugned orders are set aside

ITA 1553/DEL/2016[2012-13]Status: DisposedITAT Delhi13 Apr 2022AY 2012-13

Bench: Sh. R.K.Panda & Sh. Anubhav Sharmamicrosoft Regional Sales Pte. Vs. Dcit (International Taxation) Circle-Gurgaon, Ltd. (Formerly Known As M/S. Microsoft Gurgaon Regional Sales Corporation, Usa)

Section 143(3)Section 144

…1 ITA No. 1553/Del./2016 Microsoft Regional Sales Corporation, USA IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. R.K.PANDA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Microsoft Regional Sales Pte. Vs. DCIT (International Taxation) Circle-Gurgaon, Ltd. (Formerly known as M/s. Microsoft Gurgaon Regional Sales Corporation, USA) C/o. Mr. Aakash Uppal (director) SRBC & Associates LLP 6th Floor, Wing A & B, Worldmark 1, Aero city, Opp. Holiday Inn, Mahipalpur, New Delhi-110037 PAN – AADCM1638A (APPELLANT) (RESPONDENT) Assessee by Shri Nageshwqar Rao, Adv., Deepik…

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle 1(2), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 98/BANG/2021[2017-18]Status: DisposedITAT Bangalore25 Aug 2021AY 2017-18

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

…IT(IT)A Nos.61 to 98/Bang/2021 M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.61 to 98/Bang/2021 Assessment Year: 2012-13 to 2017-18 (Excluding March 2016) Infosys Limited Deputy Commissioner of 44, Infosys Avenue Electronics City Income-tax Hosur Road International Taxation Vs. Bangalore 560 100 Circle-1(2) Bengaluru PAN NO :AAACI4798L APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 06.08.2…

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2), Bangalore

Accordingly treated as allowed for statistical purpose

ITA 97/BANG/2021[2017-18]Status: DisposedITAT Bangalore25 Aug 2021AY 2017-18

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)

For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249

…IT(IT)A Nos.61 to 98/Bang/2021 M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.61 to 98/Bang/2021 Assessment Year: 2012-13 to 2017-18 (Excluding March 2016) Infosys Limited Deputy Commissioner of 44, Infosys Avenue Electronics City Income-tax Hosur Road International Taxation Vs. Bangalore 560 100 Circle-1(2) Bengaluru PAN NO :AAACI4798L APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 06.08.2…