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

Q: How many judgments cite DIT (International Taxation) v. Dun & Bradstreet Information Services India (P.) Ltd.?

15 judgments on BharatTax cite DIT (International Taxation) v. Dun & Bradstreet Information Services India (P.) Ltd. (20 Taxmann.com 695), spanning 2017 to 2025.

Q: Which sections of the Income Tax Act does DIT (International Taxation) v. Dun & Bradstreet Information Services India (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 270A, Section 9(1)(vi), Section 143(3), Section 144C(13), Section 9(1)(vii), Section 153.

20 Taxmann.com 695High Court2012#7312 most cited

What is DIT (International Taxation) v. Dun & Bradstreet Information Services India (P.) Ltd. authority for?

Payments for access to databases containing collated information from journals and articles are not treated as royalty payments. This is because such access does not involve the use or right to use copyrighted material in the sense contemplated by royalty provisions.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2025.

Also referred to as

DIT v. Dun & Bradstreet Information Services India · royalty payments · copyrighted article · fees for included services · section 9(1)(vi) · section 9(1)(vii) · tax treaty · permanent establishment · access to database

Sections most often in play

Section 270A Section 9(1)(vi)Section 143(3)Section 144C(13)Section 9(1)(vii)Section 153 Section 2(o)Section 234D

Issues it is cited on

copyrighted article fees for included services section 115a section 9(1)(vii)fees for technical services tax treaty permanent establishment section 9(1)(vi)section 9(1)section 270 dispute resolution panel section 144c

Judgments citing DIT (International Taxation) v. Dun & Bradstreet Information 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

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Pareek, Judicial Member ITA No. 2344/Del/2023 : Asstt. Year: 2020-21 John Wiley and Sons Inc., Vs DCIT, C/o Deloittee Haskings & Sells, 7th International Taxation, Floor, Tower-B, Building No. 10, Circle-2(1)(2), Cyber City, DLF-II, Gurgaon-122002 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AACCJ5564B Assessee by : Sh. Vishal Kalra, Adv. & Ms. Snigdha Gautam, Adv. Revenue by : Sh. Vijay B. Vasanta, CIT-DR Date of Hearing: 27.05.2024 Date of Pronouncement: 21.08.2024 ORDER Per Dr. B. R.…

Gartner Ireland Limited, Mumbai vs. Deputy Comm. of Income Tax-2(3)(2), Mumbai

In the result, the appeal filed by the assessee is partly allo

ITA 2460/MUM/2022[2019-20]Status: DisposedITAT Mumbai30 May 2024AY 2019-20

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2019-2020 Gartner Ireland Ltd., Dcit-2(3)(2), 3Rd Floor, Two Park Place, 17Th Floor, 1711, Air India Hatch Street, Dublin 2, Vs. Building, Nariman Point, Ireland D02 Np94. Mumbai-400021. Pan No. Aaccg 2919 B Appellant Respondent Assessee By : Mr. Farooq Irani Revenue By : Mr. A.K. Ambastha, Sr. Dr : Date Of Hearing 12/04/2024 : Date Of Pronouncement 30/05/2024

For Appellant: Mr. Farooq IraniFor Respondent: Mr. A.K. Ambastha, Sr. DR

Section 234DSection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2019-2020 Gartner Ireland Ltd., DCIT-2(3)(2), 3rd floor, Two Park Place, 17th floor, 1711, Air India Hatch Street, Dublin 2, Vs. Building, Nariman Point, Ireland D02 NP94. Mumbai-400021. PAN No. AACCG 2919 B Appellant Respondent Assessee by : Mr. Farooq Irani Revenue by : Mr. A.K. Ambastha, Sr. DR : Date of Hearing 12/04/2024 : Date of pronouncement 30/05/2024 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against final…

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…

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)

…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 Relx Inc. Vs. ITO Ward, 14th Floor, Tower B, International Building No. 10, DLF, Taxation-3(1)(2) Cyber City, Gurgaon, Delhi. Haryana-122 002 PAN AAECR9091H (Appellant) (Respondent) Assessee by: Shri Ravi Sharma, Advocate Shri Rishabh Malhotra, Advocate Department by: Shri Vizay Basanta, CIT- DR Date of Hearing: 01.05.2023 Date of 24.07.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the order da…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Elsevier Ltd., C/o. Vs. ACIT, RELX India P. Ltd., Circle-1(2)(2), International C/o. Relx India Pvt. Ltd., Circle, 14th Floor, Tower-B, Delhi Building No. 10, DLF Cyber City, Gurgaon, Haryana PIN: 122002 PAN :AADCE3241K (Appellant) (Respondent) Assessee by Shri Rishabh Malhotra, AR Department by Shri Vijay Vazanta, CIT-DR Date of hearing 18.04.2023 Date of pronouncement 27.04.2023 ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: Captioned appeal…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Elsevier Inc, Vs. ACIT, New York Circle-1(2)(2), International C/o. Relx India Pvt. Ltd., Circle, 14th Floor, Tower-B, Delhi Building No. 10, DLF Cyber City, Gurgaon, Haryana PIN: 122002 PAN :AADCE3074G (Appellant) (Respondent) Assessee by Shri Rishabh Malhotra, AR Department by Shri Vijay Vazanta, CIT-DR Date of hearing 18.04.2023 Date of pronouncement 27.04.2023 ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: Captioned appeal has been filed by…

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)

…1 ITAs. 1877 & 1876/Del/2022 RELX Inc., Gurgaon. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “D” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1877/DEL/2022 (A.Y 2018-19) RELX Inc. Vs. ACIT, C/o. Relx India Private Limited, Circle Int. Tax : 3 (1) (1) 14th Floor, Tower: B, Building No. 10, DLF Cyber City, New Delhi. Gurgaon, Haryana – 122 002. PAN No. AAECR9091H AND I.T.A. No. 1876/DEL/2022 (A.Y 2019-20) RELX Inc. Vs. ACIT, C/o. Relx India Private Limited, Circle Int. Tax : 3 (1) (1) 14th Floor, Tower: B, Building No. 10, DLF Cyber…

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)

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)

…ITA Nos. 954/Ahd/17 and 213/Ahd/18 Assessment years: 2012-13 and 2013-14 Page 1 of 85 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] ITA Nos. 954/Ahd/2017 and 213/Ahd/2018 Assessment years: 2012-13 and 2013-14 Cadila Healthcare Limited …………….………Appellant Zydus Tower, Satellite Cross Road, Ahmedabad 380 015 [PAN: AAACC6253G] Vs. Deputy Commissioner of Income Tax Circle 1(1)(2), Ahmedabad ……………………Respondent Appearances by Mukesh Patel along with Prashant Maheshwari for the appellant Mohd Usman for the respondent Date…

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)

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)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘आई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI Before Shri Saktijit Dey, Judicial Member and Shri G. MANJUNATHA, Accountant Member, Assessment Year: 2013-14 Elsevier Information Systems Dy. Commissioner of Income GmBH, C/o Deloitte Haskins Tax (IT) Circle–2(2)(1), बनाम/ Mumbai and Sells LLP Tower–3, 27–32 Vs. Floor, Indiabulls Finance Centre, Elphinstone Mill Compound Senapati Bapat Marg, Elphinstone (W) Mumbai 400 013 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AACCE5671L Assessment Year: 2014-15 Elsevier Information Systems Dy. Commissioner o…

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)

Elsevier Information Systems Gmbh, Mumbai vs. DCIT (It) 2(2)(1), Mumbai

In the result, appeal is allowed

ITA 1683/MUM/2015[2011-12]Status: DisposedITAT Mumbai15 Apr 2019AY 2011-12

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri J.D. Mistry a/wFor Respondent: Shri V. Sreekar

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.1683/Mum./2015 (Assessment Year :2011–12) Elsevier Information Systems GmbH C/o Deloitte Haskins and Sells LLP Tower–3, 27–32 Floor, Indiabulls Finance ……………. Applicant Centre, Elphinstone Mill Compound Senapati Bapat Marg, Elphinstone (W) Mumbai 400 013 PAN – AACCE5671L v/s Dy. Commissioner of Income Tax (IT) ……………. Respondent Circle–2(2)(1), Mumbai Assessee by : Shri J.D. Mistry a/w Shri Niraj Sheth Revenue by : Shri V. Sreekar Date of Hearing – 17.01.2019…

Gartner Ireland Ltd, Mumbai vs. DCIT (It) 2(3)(2), Mumbai

In the result, this appeal by the assessee stands partly allowed

ITA 195/MUM/2016[2012-13]Status: DisposedITAT Mumbai07 Nov 2017AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./I.T.A. No.195/Mum/2016 ("नधा"रण वष" / Assessment Year: 2012-13) Gartner Ireland Limited Dy. Cit (International Taxation)- C/O. Bsr & Co. Llp, 2(3)(2), Lodha Excelus, 1St Floor, बनाम/ Scindia House, Mumbai Apollo Mills Compound, Vs. N.M. Joshi Marg, Mahalaxmi, Mumbai-400 011 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaccg 2919 B (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Shri Samuel Darse

For Appellant: NoneFor Respondent: Shri Samuel Darse

Section 209Section 234BSection 271Section 271(1)(c)Section 9

…been considered in the earlier decision as under: 1. Authority for Advance Ruling in Dun and S.A. Bradstreet Espana [2005] 142 Taxman 284 (AAR-N.Delhi). 2. Director of Income Tax (International Tax) v. Dun & Bradstreet ;- Conformation services India Pvt. Ltd. 20 Taxmann.com 695. 3.3 Referring to these decision Ld. Counsel stated that one is a decision of Hon'ble Bombay High Court wherein the Authority of Advance Ruling decision in Dun and S.A. Bradstreet Espana has been followed. He submitted that the matter dealt with in Dun and S.A, Bradstreet Espana are identical to the facts of the assessee's case. Hence he s…