DIT v. Infrasoft Ltd.

39 Taxmann.com 88High Court2013#296 most cited

What is DIT v. Infrasoft Ltd. authority for?

Payments for the use of copyrighted software, without the transfer of any rights in the underlying copyright itself, do not constitute 'royalty' under the Income-tax Act or tax treaties. Such payments are often treated as business income, taxable only if a permanent establishment exists.

269

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

DIT v. Infrasoft Ltd. · computer software royalty · Section 9(1)(vi) · copyrighted article · fees for included services · fees for technical services · tax treaty · non-resident income · business income · DTAA

Also reported as

220 Taxmann 273264 CTR 329332 ITR 222

Sections most often in play

Section 9(1)(vi)Section 143(3)Section 270ASection 115ASection 234CSection 9(1)(vi)(c)Section 9(1)(vii)Section 144C(13)

Issues it is cited on

copyrighted articlesection 9(1)(vi)fees for included servicesroyalty incomecomputer softwaresection 9(1)(vii)section 9(1)tax treatyfees for technical servicessection 195liable to taxnon-resident

Judgments citing DIT v. Infrasoft Ltd.

QUALCOMM INCORPORATED,SAN DIEGO, CALIFORNIA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), NEW DELHI

In the result, the appeal of the assessee for AY 2022-23 is allowed for 14

ITA 2087/DEL/2025[2022-23]Status: DisposedITAT Delhi10 Dec 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Nishant Thakkar, AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 115ASection 143(3)Section 144C(5)Section 153Section 234BSection 270ASection 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2086 & 2087/Del/2025 (Assessment Years: 2018-19 and 2022-23) Qualcomm Incorporated, Vs. DCIT, Ernst & Young LLP, Circle-3(1), International Authorized representative, Taxation, New Delhi M/s. Qualcomm Incorporated, The Skyview 10, 18’F Survey No. 83,1, Raidurg, Hyderabad (Appellant) (Respondent) PAN: AAACQ1484H Assessee by : Shri Nishant Thakkar, Adv Ms Jasmin Amalsadvala, Adv Shri Naveen Agarwal, CAs Shri Jyoti Swaroop, CAs Revenue by: Shri M. S. Nethrapal, CIT DR…

QUALCOMM INCORPORATED,SAN DIEGO, CALIFORNIA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), NEW DELHI

In the result, the appeal of the assessee for AY 2022-23 is allowed for 14

ITA 2086/DEL/2025[2018-19]Status: DisposedITAT Delhi10 Dec 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Nishant Thakkar, AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 115ASection 143(3)Section 144C(5)Section 153Section 234BSection 270ASection 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2086 & 2087/Del/2025 (Assessment Years: 2018-19 and 2022-23) Qualcomm Incorporated, Vs. DCIT, Ernst & Young LLP, Circle-3(1), International Authorized representative, Taxation, New Delhi M/s. Qualcomm Incorporated, The Skyview 10, 18’F Survey No. 83,1, Raidurg, Hyderabad (Appellant) (Respondent) PAN: AAACQ1484H Assessee by : Shri Nishant Thakkar, Adv Ms Jasmin Amalsadvala, Adv Shri Naveen Agarwal, CAs Shri Jyoti Swaroop, CAs Revenue by: Shri M. S. Nethrapal, CIT DR…

GSMA LTD,USA vs. ACIT CIRCLE INTL TAXATION 1(3)(1), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 2446/DEL/2024[2017-18]Status: DisposedITAT Delhi04 Nov 2025AY 2017-18

Bench: Shri Vikas Awasthy& Shri Brajesh Kumar Singhआअसं.2446/िद"ी/2024(िन.व. 2017-18) Gsma Ltd., 1000 Abernathy Road, Suite 450, Atalanta, Untied State Of America ...... अपीलाथ"/Appellant Pan: Aaecg-1610-K बनाम Vs. Assistant Commissioner Of Income-Tax, International Taxation 1(3)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By: Shri P.P Singh, Advocate "ितवादी"ारा/Respondent By: Shri M.S Nethrapal, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 06/08/2025 घोषणा क" ितिथ/ Date Of Pronouncement : 04/11/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 06.04.2021 Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2017-18. 2. The Registry Has Issued Defect Memo Stating That The Appeal Is Time Barred By 1076 Days. The Assessee Has Filed An Application Supported By An Affidavit Citing Reasons For Delay In Filing Of Appeal.

For Appellant: Shri P.P Singh, AdvocateFor Respondent: Shri M.S Nethrapal, CIT-DR
Section 143(3)Section 9(1)(vii)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी "जेश कुमार िसंह, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आअसं.2446/िद"ी/2024(िन.व. 2017-18) GSMA Ltd., 1000 Abernathy Road, Suite 450, Atalanta, Untied State of America ...... अपीलाथ"/Appellant PAN: AAECG-1610-K बनाम Vs. Assistant Commissioner of Income-Tax, International Taxation 1(3)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant by: Shri P.P Singh, Advocate "ितवादी"…

M/S ENEA SOFTWARE INC.,INDIA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE INT. TAX 2(2)(2), NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 986/DEL/2025[2022-23]Status: DisposedITAT Delhi31 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2022-23] M/S Enea Software Inc. Deputy Commissioner Of (Formerly Known As Openwave Income Tax, Circle Int. Tax Inc.), 1St Floor, Vs 2(2)(2), Civic Centre, Mobility Quattro Iconic Plot No. 273, Minto Road, Udyog Vihar, Phase 2, New Delhi. Gurugram, Haryana-122015 Pan- Aabco7261M Assessee Revenue

Section 142(1)Section 143(2)Section 144C

…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] M/s Enea Software Inc. Deputy Commissioner of (formerly known as Openwave Income Tax, Circle Int. Tax Inc.), 1st Floor, Vs 2(2)(2), Civic Centre, Mobility Quattro Iconic Plot no. 273, Minto Road, Udyog Vihar, Phase 2, New Delhi. Gurugram, Haryana-122015 PAN- AABCO7261M Assessee Revenue Assessee by Shri Gaurav Singhal, Adv. Revenue by Shri M.S. Nethrapal, CIT(DR) Date of Hearing 06.08.2025 Date of Pronouncement 31.10.2025 ORDER PER…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. AMAZON WEB SERVICES, INC

ITA/150/2025HC Delhi29 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

For Appellant: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSCFor Respondent: Mr. Porus Kaka, Sr. Advocate with Mr. Rohit Jain
Section 144C(13)Section 147Section 148Section 195Section 201Section 260ASection 9

…ITA Nos.150/2025 & 154/2025 Page 1 of 36 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 29.05.2025 + ITA 150/2025 & CM APPL. 29405/2025 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 ....Appellant Versus AMAZON WEB SERVICES, INC ....Respondent AND + ITA 154/2025 & CM APPL. 29646/2025 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 .....Appellant Versus AMAZON WEB SERVICES, INC .....Respondent Advocates who appeared in this case: For the Appellant : Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSC Ms. Aditi Sabharwal and Mr. Abhishek Anand, Advocates for the Revenue. For the Res…

INTERNATIONAL AIR TRANSPORT ASSOCIATION,MUMBAI (FOR SENDING NOTICES) vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) - CIRCLE 2(2)(1), MUMBAI

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

ITA 3330/MUM/2023[2020-21]Status: DisposedITAT Mumbai29 Apr 2025AY 2020-21

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No. 3330/Mum/2023 (निर्धारण वर्ा / Assessment Year :2020-21) International Air V/S. Dcit (It), Circle 2(2)(1), Transport Association बिधम Mumbai C/O Ernst & Young Llp Room No. 1722, 17Th Floor, 14Th Floor, The Ruby, 29, Air India Building, Senapati Bapat Marg, Nariman Point, Mumbai, Dadar (West), Mumbai, Maharashtra-400021 Maharashtra-400028 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacci4695N Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Porus Kaka and Shri DiveshFor Respondent: Shri Krishna Kumar

…IN THE INCOME-TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 3330/MUM/2023 (निर्धारण वर्ा / Assessment Year :2020-21) International Air v/s. DCIT (IT), Circle 2(2)(1), Transport Association बिधम Mumbai C/o ERNST & Young LLP Room No. 1722, 17th Floor, 14th Floor, The Ruby, 29, Air India Building, Senapati Bapat Marg, Nariman Point, Mumbai, Dadar (West), Mumbai, Maharashtra-400021 Maharashtra-400028 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCI4695N Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assess…

DCIT, NEW DELHI vs. M/S. RHC HOLDING PVT. LTD., NEW DELHI

In the result, appeal of the assessee is allowed

ITA 2446/DEL/2014[2009-10]Status: DisposedITAT Delhi14 Feb 2025AY 2009-10

Bench: Shri Vikas Awasthy& Shri Brajesh Kumar Singhआअसं.2446/िद"ी/2024(िन.व. 2017-18) Gsma Ltd., 1000 Abernathy Road, Suite 450, Atalanta, Untied State Of America ...... अपीलाथ"/Appellant Pan: Aaecg-1610-K बनाम Vs. Assistant Commissioner Of Income-Tax, International Taxation 1(3)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By: Shri P.P Singh, Advocate "ितवादी"ारा/Respondent By: Shri M.S Nethrapal, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 06/08/2025 घोषणा क" ितिथ/ Date Of Pronouncement : 04/11/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 06.04.2021 Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2017-18. 2. The Registry Has Issued Defect Memo Stating That The Appeal Is Time Barred By 1076 Days. The Assessee Has Filed An Application Supported By An Affidavit Citing Reasons For Delay In Filing Of Appeal.

For Appellant: Shri P.P Singh, AdvocateFor Respondent: Shri M.S Nethrapal, CIT-DR
Section 143(3)Section 9(1)(vii)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी "जेश कुमार िसंह, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आअसं.2446/िद"ी/2024(िन.व. 2017-18) GSMA Ltd., 1000 Abernathy Road, Suite 450, Atalanta, Untied State of America ...... अपीलाथ"/Appellant PAN: AAECG-1610-K बनाम Vs. Assistant Commissioner of Income-Tax, International Taxation 1(3)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant by: Shri P.P Singh, Advocate "ितवादी"…

THE COMMISSIONER OF INCOME TAX vs. M/S URBAN LADDER HOME DECOR SOLUTIONS PVT LTD

Appeals are dismissed

ITA/11/2022HC Karnataka07 Feb 2025

Bench: V KAMESWAR RAO,S RACHAIAH

Section 260

…Vs.- Ericsson A.B. [(2012) 343 ITR 470], Director of Income Tax -Vs.- Nokia Networks OY [(2013) 358 ITR 259]. Similarly, a reference is also made to the judgments of the Delhi High Court in the case of Director of Income Tax -Vs.- Infrasoft Ltd. [(2014) 264 CTR 329] and CIT -Vs.- ZTE Corporation [(2017) 392 ITR 80] to hold in paragraphs No.119 and 120 as under: “119. Fourthly, the High Court is not correct in referring to Section 9(1)(vi) of the Income Tax Act after considering it in the manner that it has and then applying it to interpret the provisions under the Convention between the Government of…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, MUMBAI vs. M/S. MOTT MACDONALD LIMITED, MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 5728/MUM/2024[2021 22]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, MUMBAI vs. M/S. MOTT MACDONALD LIMITED, MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 5727/MUM/2024[2018 19]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, MUMBAI vs. M/S. MOTT MACDONALD LIMITED, MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 5726/MUM/2024[2020 21]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, MUMBAI vs. M/S. MOTT MACDONALD LIMITED, MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 5725/MUM/2024[2019 20]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

DCIT (INTERNATIONAL TAXATION)-3(2)(2), MUMBAI vs. M/S. MOTT MACDONALD LIMITED , MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 3048/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 Jan 2025AY 2017-18

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

DCIT (INTERNATIONAL TAXATION) 3(2)(2), MUMBAI vs. M/S. MOTT MACDONALD LIMITED., MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 3047/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 Jan 2025AY 2016-17

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

INTERNATIONAL AIR TRANSPORT ASSOCIATION (CANADA) ,MUMBAI vs. ACIT (IT), RANGE 2 (2)(1), MUMBAI

Accordingly Ground No. 3 to 7 are allowed

ITA 7117/MUM/2019[2016-17]Status: DisposedITAT Mumbai08 Jan 2025AY 2016-17

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Porus Kaka, Shri DiveshFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 7072/Mum/2019 (Assessment Year: 2011-12) I.T.A. No. 7117/Mum/2019 (Assessment Year: 2016-17) International Air Transport Assistant Commissioner of Association (Canada), Income Tax (International Ernst & Young LLP, 6th Floor, Taxation), Circle-2(2)(1), Vs. Room No. 1722, 17th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai-400028. Air India Building, Nariman PAN : AACCI4659N Point, Mumbai-400021. Appellant) : Respondent) I.T.A. No. 7416/Mum/2017 (Assessment Year: 2014-15)…

INTERNATIONAL AIR ASSOCIATION (CANADA),MUMBAI vs. ASST CIT (INTERNATIONAL TAXATION) RANGE 2 (2)(1), MUMBAI

Accordingly Ground No. 3 to 7 are allowed

ITA 7072/MUM/2019[2011-12]Status: DisposedITAT Mumbai08 Jan 2025AY 2011-12

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Porus Kaka, Shri DiveshFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 7072/Mum/2019 (Assessment Year: 2011-12) I.T.A. No. 7117/Mum/2019 (Assessment Year: 2016-17) International Air Transport Assistant Commissioner of Association (Canada), Income Tax (International Ernst & Young LLP, 6th Floor, Taxation), Circle-2(2)(1), Vs. Room No. 1722, 17th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai-400028. Air India Building, Nariman PAN : AACCI4659N Point, Mumbai-400021. Appellant) : Respondent) I.T.A. No. 7416/Mum/2017 (Assessment Year: 2014-15)…

INTERNATINAL AIR TRANSPORT ASSOCIATION (CANADA),MUMBAI vs. DCIT (IT) 2(2)(1), MUMBAI

Accordingly Ground No. 3 to 7 are allowed

ITA 7416/MUM/2017[2014-15]Status: DisposedITAT Mumbai08 Jan 2025AY 2014-15

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Porus Kaka, Shri DiveshFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 7072/Mum/2019 (Assessment Year: 2011-12) I.T.A. No. 7117/Mum/2019 (Assessment Year: 2016-17) International Air Transport Assistant Commissioner of Association (Canada), Income Tax (International Ernst & Young LLP, 6th Floor, Taxation), Circle-2(2)(1), Vs. Room No. 1722, 17th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai-400028. Air India Building, Nariman PAN : AACCI4659N Point, Mumbai-400021. Appellant) : Respondent) I.T.A. No. 7416/Mum/2017 (Assessment Year: 2014-15)…

QUALCOMM INCORPORATED,SAN DIEGO vs. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE 3(1)(1) INTERNATIONAL TAXATION, CIVIC CENTRE MINTO ROAD

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

ITA 3742/DEL/2023[2021-22]Status: DisposedITAT Delhi14 Nov 2024AY 2021-22

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshqualcomm Incorporated, Vs. Dcit, 5775, Morehouse Drive, Circle-3(1), San Diego, California, International Taxation, Usa, 92121, Usa New Delhi (Appellant) (Respondent) Pan:Aaacq1484H Assessee By : Shri Percy Pardiwala, Sr. Adv Shri Nishant Thakkar, Adv Ms. Jasmin Amalsadavala, Adv Shri Zoheb Balwani, Ca Revenue By: Shri Vijay B. Basanta, Cit Dr Shri Amit Katoch, Sr. Dr Date Of Hearing 20/09/2024 Date Of Pronouncement 14/11/2024

For Appellant: Shri Percy Pardiwala, Sr. AdvFor Respondent: Shri Vijay B. Basanta, CIT DR
Section 115ASection 9(1)(vi)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Qualcomm Incorporated, Vs. DCIT, 5775, Morehouse Drive, Circle-3(1), San Diego, California, International Taxation, USA, 92121, USA New Delhi (Appellant) (Respondent) PAN:AAACQ1484H Assessee by : Shri Percy Pardiwala, Sr. Adv Shri Nishant Thakkar, Adv Ms. Jasmin Amalsadavala, Adv Shri Zoheb Balwani, CA Revenue by: Shri Vijay B. Basanta, CIT DR Shri Amit Katoch, Sr. DR Date of Hearing 20/09/2024 Date of pronouncement 14/11/2024 O R D E R PER M. BALAGANESH, A. M.: The…

THE DY.DIT, (INTL. TAXN.)- 1,, AHMEDABAD vs. VODAFONE WEST LTD., AHMEDABAD

In the result, appeal of the Revenue stands dismissed

ITA 2398/AHD/2014[2013-14]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member आयकर अपील सं /Ita No.2398/Ahd/2014 "नधा"रण वष" /Assessment Year : 2013-14 The Dcit (International Vodafone West Ltd. बनाम/ Taxation)-1 Vodafone House Ahmedabad Corporate Road V/S. Prahladnagar Off S.G. Highway Ahmedabad-380 051 "थायी लेखा सं./Pan: Aaacf 1190 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Dinal Shah, Ar Revenue By : Shri Sudhakar Verma, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 04/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 12/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Revenue As Against The Order Passed By The Ld.Commissioner Of Income-Tax(Appeals)-Gandhinagar (Ahmedabad) [Hereinafter Referred To As “The Ld.Cit(A)”], Dated 02/06/2014, Arising Out Of The Assessment Order Passed By The Dy.Director Of Income-Tax (International Taxation)-1, Ahmedabad (Ao) Under Section 201(1) & 201(1A) The Dcit (Intl.Taxn.)-1 Vs. Vodafone West Ltd. Asst. Year : 2013-14

For Appellant: Shri Dinal Shah, ARFor Respondent: Shri Sudhakar Verma, Sr.DR
Section 195(1)Section 201(1)Section 9(1)Section 9(1)(vi)Section 90

…duct without right to exploit copyright and, hence, should not be treated as royalty as per the provisions of India-UK tax treaty. 4.1. To conclude this, the Ld.CIT(A) placed reliance on decision of Hon’ble Delhi High Court in case of DIT Vs. Infrasoft Ltd. (264 CTR 329), wherein the Hon’ble High Court held that amount received towards the license agreement for allowing the use of software cannot be considered as Royalty. The Ld.CIT(A) further found support of this decision from the OECD Commentary on Model Convention in this regard. 4.2. In respect of AO’s reliance on the judgement of Hon’ble High Court of Kar…

TEMENOS HEADQUARTERS SA,SWITZERLAND vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION 2(2), CHENNAI, CHENNAI

In the result, appeals filed by the assessee for assessment years 2016-17, 2020-21 & 2021-22 are allowed and stay applications filed by the assessee for assessment years

ITA 1575/CHNY/2023[2021-22]Status: DisposedITAT Chennai12 Jun 2024AY 2021-22

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Ragunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 1573, 1574 & 1575/Chny/2023 िनधा"रणवष" / Assessment Years: 2016-17, 2020-21 & 2021-22 & S.A. Nos. 20, 21/Chny/2024 [In Ita Nos. 1574 & 1575/Chny/2023] िनधा"रण वष" / Assessment Years : 2020-21, 2021-22 Temenos Headquarters Sa, Deputy Commissioner Of No.2, Rue De Lecole De V. Income Tax, Chimie, International Taxation -2(2), 1205 Geneva, Chennai. Switzerland- 1205. [Pan:Aadct-7868-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri. R. Sivaraman, Advocate ""यथ" क" ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 24.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.06.2024

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 143(2)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी एस. आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI S. R. RAGUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.: 1573, 1574 & 1575/Chny/2023 िनधा"रणवष" / Assessment Years: 2016-17, 2020-21 & 2021-22 & S.A. Nos. 20, 21/Chny/2024 [In ITA Nos. 1574 & 1575/Chny/2023] िनधा"रण वष" / Assessment Years : 2020-21, 2021-22 Temenos Headquarters SA, Deputy Commissioner of No.2, Rue De Lecole De v. Income Tax, Chimie, International Taxation -2(2), 1205 Geneva,…

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