DIT (International Taxation) v. Dun & Bradstreet Information Elsevier Information Systems GmbH Services India (P.) Ltd.

338 ITR 95High Court2011#5610 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 144C(13)Section 270A Section 9(1)(vi)Section 9(1)(vii)Section 153 Section 2(o)

Issues it is cited on

copyrighted article fees for included services section 9(1)(vi)section 115a tax treaty section 9(1)(vii)permanent establishment fees for technical services penalty proceedings initiated section 9(1)computer software section 144c(13)

Judgments citing DIT (International Taxation) v. Dun & Bradstreet Information Elsevier Information Systems GmbH Services India (P.) Ltd.

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, NEW DELHI

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…

JOHN WILEY AND SONS, INC.,U. S. vs. DCIT CIRCLE 2(1)(2), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2344/DEL/2023[2020-21]Status: DisposedITAT Delhi21 Aug 2024AY 2020-21

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Pareek

For Appellant: Sh. Vishal Kalra, Adv. &For Respondent: Sh. Vijay B. Vasanta, CIT-DR

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

…d payments cannot be treated as royalty payments. This view is also supported by Hon'ble Bombay High Court's judgment in the case of DIT (International Taxation) v. Dun & Bradstreet Information Elsevier Information Systems GmbH Services India (P.) Ltd. [2011] 338 ITR 95/[2012] 20 taxmann.com 695." 16. The same view was again expressed by the Tribunal in DCIT v/s Welspun Corporation Ltd., [2017] 77 taxmann.com 8 John Wiley and Sons Inc. 165. If we examine the facts of the present appeal in juxtaposition to the facts of the decisions referred to herein before, it can be seen that the facts are almost identical an…

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)

…material and therefore the impugned payments cannot be treated as royalty payments. This view is also supported by Hon'ble Bombay High Court's judgment in the case of DIT (International Taxation) v. Dun & Bradstreet Information Services India (P.) Ltd. [2011] 338 ITR 95/[2012] 20 taxmann.com 695. 18. In view of the above discussions, as also bearing in mind entirety of the case, we uphold the conclusions arrived at by the learned CIT (A) and decline to interfere in the matter. 21. Thus, respectfully following the finding of this tribunal in the own case of the assessee discussed above we hereby do not find any r…

PLURALSIGHT LLC,UTAH vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 639/BANG/2023[2020-21]Status: DisposedITAT Bangalore02 Jan 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Shri Aliasgar Rampurwala, C.AFor Respondent: Shri Praveen Karanth, CIT(DR)

Section 143(3)Section 144(1)Section 144CSection 144C(13)Section 144C(5)Section 234ASection 234BSection 24Section 9(1)(vi)

…imilar view has been taken in the following cases: a) Elsevier BV, In re: (2021) 123 taxmann.com 143 (AAR) b) Dow Jones & Company Inc. vs. ACIT: (2022) 135 taxmann.com 270 (Del ITAT) c) DIT(IT) vs. Dun & Bradstreet Information Services India (P.) Ltd.: (2011) 338 ITR 95 (Bom HC) d) Dun & Bradstreet Espana S.A., In re : (2005) 272 ITR 99 (AAR) e) Mc Kinsey Knowledge Centre India Pvt Ltd v. ITO: ITA No. 407/Del/2013 (Del ITAT) f) DCIT (IT) vs. Welspun Corporation Ltd.: (2017) 183 TTJ 697 (Ahd ITAT) g) ITO (IT) vs. Cadila Healthcare Ltd.: (2017) 184 TTJ 178 (Ahd ITAT) h) Iqvia AG v. DCIT: ITA No. 1203/Mum. /2021 (Mu…

M/S. PLURALSIGHT LLC,UNITED STATES OF AMERICA vs. DCIT ASMT, CIRCLE-2(1), BENGALURU

In the result, appeal filed by the assessee is allowed

ITA 37/BANG/2023[2016-17]Status: DisposedITAT Bangalore21 Aug 2023AY 2016-17

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2016-17 M/S. Pluralsight Llc, Dcit, 182N Union Avenue, Farmington, Asmt, Utah, Foreign, Vs. Circle – 2(1), United States. Bengaluru. Pan : Aahcp 5337 K Appellant Respondent Assessee By : Shri. Dhanesh Bafna, Ca Revenue By : Dr. Satyasai Rath, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 16.08.2023 Date Of Pronouncement : 21.08.2023

For Appellant: Shri. Dhanesh Bafna, CAFor Respondent: Dr. Satyasai Rath, CIT(DR), ITAT, Bengaluru

Section 143Section 143(2)Section 250Section 9(1)(vi)

…milar view has been taken in the following cases: a) Elsevier BV, In re: (2021) 123 taxmann.com 143 (AAR) b) Dow Jones & Company Inc. vs. ACIT: (2022) 135 taxmann.com 270 (Del ITAT) c) DIT(IT) vs. Dun & Bradstreet Information Services India (P.) Ltd.: (2011) 338 ITR 95 (Bom HC) d) Dun & Bradstreet Espana S.A., In re : (2005) 272 ITR 99 (AAR) e) Mc Kinsey Knowledge Centre India Pvt Ltd v. ITO: ITA No. 407/Del/2013 (Del ITAT) f) DCIT (IT) vs. Welspun Corporation Ltd.: (2017) 183 TTJ 697 (Ahd ITAT) g) ITO (IT) vs. Cadila Healthcare Ltd.: (2017) 184 TTJ 178 (Ahd ITAT) h) Iqvia AG v. DCIT: ITA No. 1203/Mum. /2021 (Mu…

RELX INC,GURGAON vs. ITO WARD INTERNATIONAL TAXATION-3(1)(2), DELHI

In the result, the appeal of the assessee is allowed

ITA 1085/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Jul 2023AY 2017-18

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

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Vizay Basanta, CIT- DR

Section 142(1)Section 143(2)Section 143(3)Section 263Section 9Section 9(1)(vii)

…d payments cannot be treated as royalty payments. This view is also supported by Hon'ble Bombay High Court's judgment in the case of DIT (International Taxation) v. Dun & Bradstreet Information Elsevier Information Systems GmbH Services India (P.) Ltd. [2011] 338 ITR 95/[2012] 20 taxmann.com 695." 16. The same view was again expressed by the Tribunal in DCIT v/s Welspun Corporation Ltd., [2017] 77 taxmann.com 165. If we examine the facts of the present appeal in juxtaposition to the facts of the decisions referred to herein before, it can be seen that the facts are almost identical and akin. In the referred case…

ELSEVIER LTD,GURGOAN vs. ACIT, CIRCLE-1(2)(2), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal is allowed

ITA 2351/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Apr 2023AY 2018-19

Bench: Shri Saktijit Dey & Dr. Brr Kumarassessment Year: 2018-19

Section 143(3)Section 144C(13)

…ayments cannot be treated as royalty payments. This view is also supported by Hon'ble Bombay High Court's judgment in the case of DIT (International Taxation) v. Dun & Bradstreet Information 18 Elsevier Information Systems GmbH Services India (P.) Ltd. [2011] 338 ITR 95/[2012] 20 taxmann.com 695.” 16. The same view was again expressed by the Tribunal in DCIT v/s Welspun Corporation Ltd., [2017] 77 taxmann.com 165. If we examine the facts of the present appeal in juxtaposition to the facts of the decisions referred to herein before, it can be seen that the facts are almost identical and akin. In the referred case…

ELSEVIER INC,NEW YORK vs. ACIT, CIRCLE INT. TAXATION 1(2)(2), DELHI

In the result, the appeal is allowed

ITA 2350/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Apr 2023AY 2018-19

Bench: Shri Saktijit Dey & Dr. Brr Kumarassessment Year: 2018-19

Section 143(3)Section 144C(13)

RELX INC,GURGAON vs. ACIT, CIRCLE INT TAX 3(1)(1), NEW DELHI

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

ITA 1877/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Apr 2023AY 2018-19

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1877/Del/2022 (A.Y 2018-19)

For Appellant: Shri Ravi Sharma, Adv.; &For Respondent: Shri Anshuman Pattnaik

Section 270ASection 9(1)(vii)

…Gurgaon. cannot be treated as royalty payments. This view is also supported by Hon'ble Bombay High Court's judgment in the case of DIT (International Taxation) v. Dun & Bradstreet Information Elsevier Information Systems GmbH Services India (P.) Ltd. [2011] 338 ITR 95/[2012] 20 taxmann.com 695." 16. The same view was again expressed by the Tribunal in DCIT v/s Welspun Corporation Ltd., [2017] 77 taxmann.com 165. If we examine the facts of the present appeal in juxtaposition to the facts of the decisions referred to herein before, it can be seen that the facts are almost identical and akin. In the referred case…

RELX INC,GURGAON vs. ACIT, CIRCLE INT TAX 3(1)(1), NEW DELHI

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

ITA 1876/DEL/2022[2019-20]Status: DisposedITAT Delhi05 Apr 2023AY 2019-20

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1877/Del/2022 (A.Y 2018-19)

For Appellant: Shri Ravi Sharma, Adv.; &For Respondent: Shri Anshuman Pattnaik

Section 270ASection 9(1)(vii)

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)

…information concerning technical, industrial, commercial or scientific knowledge, experience or skill: • Elsevier BV, In re [2021] 432 ITR 251 (AAR - Mumbai) • HEG Ltd. (2003) 263 ITR 230 (MP) • Dun and Bradstreet Information Services India P. Ltd. (2012) 338 ITR 95 (Bom.) • GVK Oil & Gas Ltd. (2016) 68 taxmann.com 134 (Hyd.) • Factset Research Systems Inc. (2009) 317 ITR 169 (AAR) 3.9 Applying the same principle to the facts of the present case, it is submitted that the subscription fees collected by the Appellant is not taxable as royalty under the Act as well as under the Tax Treaty. 3.10 Without prejud…

M/S. EDUNXT GLOBAL SDN. BHD.,MALAYSIA vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE- 1(1), BANGALORE

In the result the appeal of the assessee is partly allowed for statistical purposes

ITA 2529/BANG/2019[2016-17]Status: DisposedITAT Bangalore30 Aug 2022AY 2016-17

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Smt. Vandana Sagar, CIT-DR

Section 143(3)Section 144Section 9(1)(vi)

…Thus, he submitted, the subscription fee received by the assessee for providing publicly available information cannot be treated as royalty. He placed reliance on the following decisions:  DIT(IT) v Dun & Bradstreet Information Services India (P.) Ltd [2012] 338 ITR 95 (Bombay)  Dun & Bradstreet Espana. S.A., In re [ 005] 272 ITR 99 (AAR) Page 10 of 14 IT(IT)A No. 2529/Bang/2019  Elsevier Information Systems GmbH v DCIT(IT) [2019] 106 taxmann.com 401 (Mumbai - Trib.)  American Chemical Society v DCIT(IT) [2019] 106 taxmann.com 253 (Mumbai - Trib.)  ITO(IT) v Cadila Healthcare Ltd [2017] 77 taxmann.com 309 (…

FACTIVA LIMITED,MUMBAI vs. DCIT (IT) - 2(3)(1), MUMBAI

ITA 6455/MUM/2018[2015-16]Status: DisposedITAT Mumbai31 May 2022AY 2015-16

Bench: Shri M. Balaganesh & Shri Kuldip Singhassessment Year: 2015-16

For Appellant: Shri Dhanesh Bafna, A.RFor Respondent: Shri Rajneesh Yadav, D.R

Section 13(3)(a)Section 271(1)(c)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2015-16 M/s. Factiva Ltd., Dy. Commissioner of C/o Price Waterhouse Income-tax (International Coopers Pvt. Ltd., Taxation) – 2(3)(1), PwC House, Plot 18-A, Vs. Room No.1614, 16th Floor, Guru Nanak Road, Bandra (W), Air India Building, Mumbai – 400 050 Nariman Point, PAN: AACCF5745J Mumbai - 400021 (Appellant) (Respondent) Present for: Assessee by : Shri Dhanesh Bafna, A.R. Ms. Hirali Desai, A.R. Shri Yogesh Malpani, A.R. Ms. Kinjal Patel, A.R. R…

EDUNXT GLOBAL SDN BHD,MALAYSIA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1), INTERNATIONAL TAXATION, BENGALURU

In the result the appeal of the assessee is partly allowed for statistical purposes

ITA 2496/BANG/2017[2014-15]Status: DisposedITAT Bangalore30 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A No. 2496/Bang/2017 Assessment Year : 2014-15 M/S. Edunxt Global Sdn Bhd, The Deputy Unit A(Ii) Level 5. Commissioner Of Income Menara Shell, Tax, 211 Jalan Tun Circle 1(1), Sambathan, International Taxation, Kuala Lumpur, Vs. Bangalore. My – 50470, Malaysia. Appellant Respondent Assessee By : Shri Padamchand Khincha, Ca : Shri K.V. Aravind, Advocate & Revenue By Standing Counsel For Revenue Date Of Hearing : 23-03-2022 Date Of Pronouncement : 30-03-2022 Order Per Beena Pillaipresent Appeal By Non Resident Assessee Arises Out Of Final Assessment Order Dated 26.09.2017 Passed By The Ld.Dcit(It), Circle -1(1), Bangalore For Assessment Year 2014-15 On Following Grounds Of Appeal: “General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon'Ble Drp To The Extent Prejudicial To The Appellant Is Had In Law & Liable To Be Quashed.

For Appellant: Shri Padamchand Khincha, CA

Section 143(3)Section 144Section 9(1)(vi)

…Thus, he submitted, the subscription fee received by the assessee for providing publicly available information cannot be treated as royalty. He placed reliance on the following decisions:  DIT(IT) v Dun & Bradstreet Information Services India (P.) Ltd [2012] 338 ITR 95 (Bombay)  Dun & Bradstreet Espana. S.A., In re [ 005] 272 ITR 99 (AAR)  Elsevier Information Systems GmbH v DCIT(IT) [2019] 106 taxmann.com 401 (Mumbai - Trib.)  American Chemical Society v DCIT(IT) [2019] 106 taxmann.com 253 (Mumbai - Trib.)  ITO(IT) v Cadila Healthcare Ltd [2017] 77 taxmann.com 309 (Ahmedabad - Trib.)  The Regents of the Un…

CADILA HEALTHCARE LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, the appeal for the assessment year 2013-14 is also partly allowed in the terms indicated above

ITA 213/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad17 Aug 2021AY 2013-14

Section 143(3)

…material and therefore the impugned payments cannot be treated as royalty payments. This view is also supported by Hon'ble Bombay High Court's judgment in the case of DIT (International Taxation) v. Dun & Bradstreet Information Services India (P.) Ltd. [2011] 338 ITR 95/[2012] 20 taxmann.com 695. 35. Respectfully following the coordinate bench decision in assessee’s own case, we uphold the plea of the assessee to the effect that disallowance under section 40(a)(i) could not have been made for payments on account of access to online publications and database etc to Chemical Abstract Services, USA, Elsevier BV, Net…

CADILA HEALTHCARE LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, the appeal for the assessment year 2013-14 is also partly allowed in the terms indicated above

ITA 954/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad17 Aug 2021AY 2012-13

Section 143(3)

…material and therefore the impugned payments cannot be treated as royalty payments. This view is also supported by Hon'ble Bombay High Court's judgment in the case of DIT (International Taxation) v. Dun & Bradstreet Information Services India (P.) Ltd. [2011] 338 ITR 95/[2012] 20 taxmann.com 695. 35. Respectfully following the coordinate bench decision in assessee’s own case, we uphold the plea of the assessee to the effect that disallowance under section 40(a)(i) could not have been made for payments on account of access to online publications and database etc to Chemical Abstract Services, USA, Elsevier BV, Net…

ELSEVIER INFORMATION SYSTEMS GMBH,MUMBAI vs. DCIT (IT)- 2(2)(1), MUMBAI

In the result, appeal by the assessee is partly allowed in the aforesaid terms

ITA 7126/MUM/2019[2016-17]Status: DisposedITAT Mumbai03 May 2021AY 2016-17

Bench: Shri Pramod Kumar, Vice- & Shri Vikas Awasthyआअसं. 7126/मुं/2019 ("न. व. 2016-17) Elsevier Information Systems Gmbh, C/O. Deloitte Haskins & Sells Llp, India Bulls Finance Centre, Tower-3, 27Th To 32Nd Floor, Elphinstone Mill Compound, Senapati Bapat Marg, Elphinstone (W), Mumbai 400 013 Pan: Aacce 5671L ...... अपीलाथ" /Appellant बनाम Vs. Dy. Commissioner Of Income Tax (It)-2(2)(1), 17Th Floor, Air India Building, Nariman Points, Mumbai 400 021. ..... ""तवाद"/Respondent

For Appellant: Shri Ketan Ved &For Respondent: Shri Vijay Kumar Subramaniyam

Section 143(3)Section 144C(13)Section 234BSection 271Section 9

…d by the appellant and also the following decisions relied upon by the appellant: • Decision of Mumbai Tribunal in assessee's own case for AY 2011-12, AY 2013-14, AY 2014-15 and AY 2015-16; • DIT v. Dun & Bradstreet Information Services India (P.) Ltd. [2011] 338 ITR 95 (Bombay); • M/s Dun & Bradstreet Information Services India Pvt Ltd v. ADIT 2010-TH-59-ITAT-MUM-INTL (Mum Trib); • Dun & Bradstreet Espana, S.A., In re [2005J272 ITR 99 (AAR); • Factset Research Systems Inc., In re [2009] 317 ITR 169 (AAR); • GVK Oil & Gas Ltd v. ADIT [2016] 68 taxmann.com 134 (Hyderabad ITAT); • ITO vs Cadila Healthcare Ltd [(201…

DCIT 4(3)(1), MUMBAI vs. TAPI ENERGY PROJECTS LTD., MUMBAI

In the result, appeals filed by the assessee for all assessment years are allowed

ITA 7267/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Jun 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri G. Manjunatha, Assessment Year: 2013-14

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

…material and therefore the impugned payments cannot be treated as royalty payments. This view is also supported by Hon'ble Bombay High Court's judgment in the case of DIT (International Taxation) v. Dun & Bradstreet Information Services India (P.) Ltd. [2011] 338 ITR 95/[2012] 20 taxmann.com 695.” 16. The same view was again expressed by the Tribunal in DCIT v/s Welspun Corporation Ltd., [2017] 77 taxmann.com 165. If we examine the facts of the present appeal in juxtaposition to the facts of the decisions referred to herein before, it can be seen that the facts are almost identical and akin. In the referred case…

ELSEVIER INFORMATION SYSTEMS GMBH,MUMBAI vs. DCIT (IT) 2(2)(1), MUMBAI

In the result, appeals filed by the assessee for all assessment years are allowed

ITA 6573/MUM/2016[2013-14]Status: DisposedITAT Mumbai28 Jun 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri G. Manjunatha, Assessment Year: 2013-14

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

…material and therefore the impugned payments cannot be treated as royalty payments. This view is also supported by Hon'ble Bombay High Court's judgment in the case of DIT (International Taxation) v. Dun & Bradstreet Information Services India (P.) Ltd. [2011] 338 ITR 95/[2012] 20 taxmann.com 695.” 16. The same view was again expressed by the Tribunal in DCIT v/s Welspun Corporation Ltd., [2017] 77 taxmann.com 165. If we examine the facts of the present appeal in juxtaposition to the facts of the decisions referred to herein before, it can be seen that the facts are almost identical and akin. In the referred case…

AMERICAN CHEMICAL SOCIETY,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1(1)(1), MUMBAI

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

ITA 6811/MUM/2017[2014-15]Status: DisposedITAT Mumbai30 Apr 2019AY 2014-15

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2014-15

For Appellant: Shri Ajay VohraFor Respondent: Shri Samuel Darse &

Section 143(3)Section 144C(13)Section 144C(5)Section 234ASection 9(1)(vi)

…tware products. In support of its contention about the characterization of instant income, the assessee majorly relied on following judgments : i. Dun & Bradstreet Espana, S.A., In re [2005] 142 Taxman 284/272 ITR 99 (AAR) ii. DIT vs. Dun & Bradstreet [2011] 338 ITR 95 (Bom HC) iii. CIT vs. HEG Limited [2003] 263 ITR 230 (MP HC) iv. ITO vs. Cadila Healthcare [2017] 162 ITD 575 (Ahd ITAT) 6. On the other hand, the Ld. Departmental Representative for the Revenue has merely reiterated the stand of the lower authorities which is to the effect that the income earned from subscription fees for CAS division be treated…

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