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

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

Accordingly treated as allowed for statistical purpose

ITA 2149/BANG/2019[2018-19]Status: DisposedITAT Bangalore25 Aug 2021AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.2145 To 2167/Bang/2019 Assessment Years: 2018-19 To 2019-20 (April To February 2019)

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.2145 to 2167/Bang/2019 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.2145 to 2167/Bang/2019 Assessment Years: 2018-19 to 2019-20 (April to February 2019) 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 Hearin…

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

Accordingly treated as allowed for statistical purpose

ITA 2148/BANG/2019[2018-19]Status: DisposedITAT Bangalore25 Aug 2021AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.2145 To 2167/Bang/2019 Assessment Years: 2018-19 To 2019-20 (April To February 2019)

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.2145 to 2167/Bang/2019 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.2145 to 2167/Bang/2019 Assessment Years: 2018-19 to 2019-20 (April to February 2019) 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 Hearin…

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

Accordingly treated as allowed for statistical purpose

ITA 2147/BANG/2019[2018-19]Status: DisposedITAT Bangalore25 Aug 2021AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.2145 To 2167/Bang/2019 Assessment Years: 2018-19 To 2019-20 (April To February 2019)

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.2145 to 2167/Bang/2019 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.2145 to 2167/Bang/2019 Assessment Years: 2018-19 to 2019-20 (April to February 2019) 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 Hearin…

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

Accordingly treated as allowed for statistical purpose

ITA 2146/BANG/2019[2018-19]Status: DisposedITAT Bangalore25 Aug 2021AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.2145 To 2167/Bang/2019 Assessment Years: 2018-19 To 2019-20 (April To February 2019)

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.2145 to 2167/Bang/2019 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.2145 to 2167/Bang/2019 Assessment Years: 2018-19 to 2019-20 (April to February 2019) 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 Hearin…

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

Accordingly treated as allowed for statistical purpose

ITA 2145/BANG/2019[2018-19]Status: DisposedITAT Bangalore25 Aug 2021AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.2145 To 2167/Bang/2019 Assessment Years: 2018-19 To 2019-20 (April To February 2019)

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.2145 to 2167/Bang/2019 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.2145 to 2167/Bang/2019 Assessment Years: 2018-19 to 2019-20 (April to February 2019) 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 Hearin…

Eprss Prepaid Recharge Services India P. Ltd., Pune vs. Income-Tax Officer

In the result, both the appeals of assessee are allowed

ITA 828/PUN/2016[2011-12]Status: DisposedITAT Pune24 Oct 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.828/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Eprss Prepaid Recharge Services India P. Ltd., 207, Kpct Commercial Complex, Fatima Nagar, Wanowrie, अऩीऱाथी/Appellant Pune – 411013 …. Pan:Aabce5025H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward – 1(4), Pune

For Appellant: Shri Kishore PhadkeFor Respondent: S/Shri Ajay Modi and Rajeev Kumar, CIT
Section 143(3)Section 40Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.828/PUN/2016 यििाारण वषा / Assessment Year : 2011-12 EPRSS Prepaid Recharge Services India P. Ltd., 207, KPCT Commercial Complex, Fatima Nagar, Wanowrie, अऩीऱाथी/Appellant Pune – 411013 …. PAN:AABCE5025H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward – 1(4), Pune आयकर अपीऱ सं. / ITA No.1204/PUN/2016 यििाारण वषा / Assessment Year : 2010-11 EPRS…

Eprss Prepaid Recharge Services India P. Ltd., Pune vs. Income-Tax Officer

In the result, both the appeals of assessee are allowed

ITA 1204/PUN/2016[2010-11]Status: DisposedITAT Pune24 Oct 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.828/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Eprss Prepaid Recharge Services India P. Ltd., 207, Kpct Commercial Complex, Fatima Nagar, Wanowrie, अऩीऱाथी/Appellant Pune – 411013 …. Pan:Aabce5025H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward – 1(4), Pune

For Appellant: Shri Kishore PhadkeFor Respondent: S/Shri Ajay Modi and Rajeev Kumar, CIT
Section 143(3)Section 40Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.828/PUN/2016 यििाारण वषा / Assessment Year : 2011-12 EPRSS Prepaid Recharge Services India P. Ltd., 207, KPCT Commercial Complex, Fatima Nagar, Wanowrie, अऩीऱाथी/Appellant Pune – 411013 …. PAN:AABCE5025H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward – 1(4), Pune आयकर अपीऱ सं. / ITA No.1204/PUN/2016 यििाारण वषा / Assessment Year : 2010-11 EPRS…