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

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

Accordingly treated as allowed for statistical purpose

ITA 76/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 Aug 2021AY 2016-17

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 75/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

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 74/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

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 73/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

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 72/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

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 71/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

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 70/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

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 69/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

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 68/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

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 67/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

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 66/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

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 65/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

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 64/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16

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 63/BANG/2021[2014-15]Status: DisposedITAT Bangalore25 Aug 2021AY 2014-15

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 62/BANG/2021[2013-14]Status: DisposedITAT Bangalore25 Aug 2021AY 2013-14

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 61/BANG/2021[2012-13]Status: DisposedITAT Bangalore25 Aug 2021AY 2012-13

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

Accordingly treated as allowed for statistical purpose

ITA 130/BANG/2021[2020-21]Status: DisposedITAT Bangalore25 Aug 2021AY 2020-21

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.116 To 130/Bang/2021 Assessment Years:2018-19 To 2020-21

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.116 to 130/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.116 to 130/Bang/2021 Assessment Years:2018-19 to 2020-21 Infosys BPM Limited Deputy Commissioner of Plot No.26/3, 26/4, 26/6 Income-tax Hosur Road, Konappana Agrahara International Taxation Electronic City Vs. Circle-2(1) Bengaluru 560 100 Bengaluru PAN NO : AACCP4478N APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Heari…

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

Accordingly treated as allowed for statistical purpose

ITA 129/BANG/2021[2020-21]Status: DisposedITAT Bangalore25 Aug 2021AY 2020-21

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.116 To 130/Bang/2021 Assessment Years:2018-19 To 2020-21

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.116 to 130/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.116 to 130/Bang/2021 Assessment Years:2018-19 to 2020-21 Infosys BPM Limited Deputy Commissioner of Plot No.26/3, 26/4, 26/6 Income-tax Hosur Road, Konappana Agrahara International Taxation Electronic City Vs. Circle-2(1) Bengaluru 560 100 Bengaluru PAN NO : AACCP4478N APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Heari…

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

Accordingly treated as allowed for statistical purpose

ITA 128/BANG/2021[2020-21]Status: DisposedITAT Bangalore25 Aug 2021AY 2020-21

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.116 To 130/Bang/2021 Assessment Years:2018-19 To 2020-21

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.116 to 130/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.116 to 130/Bang/2021 Assessment Years:2018-19 to 2020-21 Infosys BPM Limited Deputy Commissioner of Plot No.26/3, 26/4, 26/6 Income-tax Hosur Road, Konappana Agrahara International Taxation Electronic City Vs. Circle-2(1) Bengaluru 560 100 Bengaluru PAN NO : AACCP4478N APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Heari…

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

Accordingly treated as allowed for statistical purpose

ITA 127/BANG/2021[2020-21]Status: DisposedITAT Bangalore25 Aug 2021AY 2020-21

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.116 To 130/Bang/2021 Assessment Years:2018-19 To 2020-21

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.116 to 130/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.116 to 130/Bang/2021 Assessment Years:2018-19 to 2020-21 Infosys BPM Limited Deputy Commissioner of Plot No.26/3, 26/4, 26/6 Income-tax Hosur Road, Konappana Agrahara International Taxation Electronic City Vs. Circle-2(1) Bengaluru 560 100 Bengaluru PAN NO : AACCP4478N APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Heari…