DIT v. Infrasoft Ltd.

39 Taxmann.com 88High Court2013#299 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 367,154 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.

M/S. Sms Iron Technology Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result appeal of the a ssc ssee for financial year

ITA 4482/DEL/2014[2002-03]Status: DisposedITAT Delhi25 Oct 2017AY 2002-03

Bench: Shri I-I.S.Sidhu & Shri Prast{Ant Maharishi

Section 195Section 9(1)(vi)

…this the reliance placed by the assessee on that decision . . is rejected. Further more, the assessee has also stated that issue IS squarely covered in favour of the assessee by the decision of the Hon'ble Delhi High Court in case of err versus infra soft Lid 220 Taxmann 273. On examination of the arguments of the assessee it is noted that in that particular case the issue before the Honb!c high court was that whether amount received by assessee, a non-resident company, for granting license to use its copyrighted software for Iicencces own business purpose only, could not be brought to tax as 'royalty' under arti…

M/S. Sms Iron Technology Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result appeal of the a ssc ssee for financial year

ITA 4480/DEL/2014[2000-01]Status: DisposedITAT Delhi25 Oct 2017AY 2000-01

Bench: Shri I-I.S.Sidhu & Shri Prast{Ant Maharishi

Section 195Section 9(1)(vi)

…this the reliance placed by the assessee on that decision . . is rejected. Further more, the assessee has also stated that issue IS squarely covered in favour of the assessee by the decision of the Hon'ble Delhi High Court in case of err versus infra soft Lid 220 Taxmann 273. On examination of the arguments of the assessee it is noted that in that particular case the issue before the Honb!c high court was that whether amount received by assessee, a non-resident company, for granting license to use its copyrighted software for Iicencces own business purpose only, could not be brought to tax as 'royalty' under arti…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 7174/MUM/2014[2007-08]Status: DisposedITAT Mumbai27 Sept 2017AY 2007-08

Bench: S/Shri B.R. Baskaran (Am) & Ramlal Negi (Jm)

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” Bench, Mumbai Before S/Shri B.R. Baskaran (AM) & Ramlal Negi (JM) I.T.A. No. 7174/Mum/2014 (Assessment Year 2007-08) Gartner Ireland Limited The Deputy C/o. BSR & CO LLP Vs. Director of 1st Floor, Lodha Excelus Income Tax Apollo Mills Compound (International N.M. Joshi Marg Taxation) Mahalaxmi, Mumbai-400011. Range 3(1) PAN : AACCG2919B Mumbai. (Appellant) (Respondent) Assessee by Shri Farrokh Irani Department by Shri T.A. Khan Date of Hearing 27.9.2017 Date of Pronouncement 27.9.2017 O R D E R Per B.R. Baskaran (AM) :- The appeal filed by the assessee is directed…

Asst CIT (It) 4(2)(2), Mumbai vs. Societe Generale, Mumbai

The appeal of the revenue is partly allowed

ITA 4542/MUM/2015[2009-10]Status: DisposedITAT Mumbai11 Sept 2017AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No. 4542 & 1671/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10 & 2010-11) Dy. Cit(It)-4(2)(2), M/S. Societe Generale 1St Floor, R. No. 120, 19Th Floor, Tower ‘A’ बिधम/ Scindia House, Ballard Estate Peninsula Business Park, Vs. N.M. Road, Mumbai-400 038 Ganpatrao Kadam Marg Lower Parel, Mumbai 400013 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabcs7484C (अपीलाथी/Revenue ) (प्रत्यथी /Assessee) :

For Appellant: Shri Brijmohan P. Agarwal, A.RFor Respondent: Shri M.V. Rajguru, Sr. D.R
Section 143Section 143(3)Section 40Section 9(1)

…P a g e | 1 ITA No. 4542 & 1671/Mum/2015 DCIT vs. M/s. Societe Generale IN THE INCOME TAX APPELLATE TRIBUNAL ‘L’ BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAVISH SOOD, JM आयकर अपील सं./ I.T.A. No. 4542 & 1671/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10 & 2010-11) Dy. CIT(IT)-4(2)(2), M/s. Societe Generale 1st Floor, R. No. 120, 19th Floor, Tower ‘A’ बिधम/ Scindia House, Ballard Estate Peninsula Business Park, Vs. N.M. Road, Mumbai-400 038 Ganpatrao Kadam Marg Lower Parel, Mumbai 400013 स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AABCS7484C (अपीलाथी/Revenue ) (प्रत्यथी /Assessee) : अपीलाथी की ओर से/Re…

DCIT, (It)- 4(2)(2), Mumbai vs. Societe Generale, Mumbai

The appeal of the revenue is partly allowed

ITA 1671/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 Sept 2017AY 2010-11

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No. 4542 & 1671/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10 & 2010-11) Dy. Cit(It)-4(2)(2), M/S. Societe Generale 1St Floor, R. No. 120, 19Th Floor, Tower ‘A’ बिधम/ Scindia House, Ballard Estate Peninsula Business Park, Vs. N.M. Road, Mumbai-400 038 Ganpatrao Kadam Marg Lower Parel, Mumbai 400013 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabcs7484C (अपीलाथी/Revenue ) (प्रत्यथी /Assessee) :

For Appellant: Shri Brijmohan P. Agarwal, A.RFor Respondent: Shri M.V. Rajguru, Sr. D.R
Section 143Section 143(3)Section 40Section 9(1)

…P a g e | 1 ITA No. 4542 & 1671/Mum/2015 DCIT vs. M/s. Societe Generale IN THE INCOME TAX APPELLATE TRIBUNAL ‘L’ BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAVISH SOOD, JM आयकर अपील सं./ I.T.A. No. 4542 & 1671/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10 & 2010-11) Dy. CIT(IT)-4(2)(2), M/s. Societe Generale 1st Floor, R. No. 120, 19th Floor, Tower ‘A’ बिधम/ Scindia House, Ballard Estate Peninsula Business Park, Vs. N.M. Road, Mumbai-400 038 Ganpatrao Kadam Marg Lower Parel, Mumbai 400013 स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AABCS7484C (अपीलाथी/Revenue ) (प्रत्यथी /Assessee) : अपीलाथी की ओर से/Re…

DCIT, Cir-2(1), Kolkata vs. M/S Outotec Gmbh, Kolkata

In the result, the appeal filed by the Revenue ( in ITA No

ITA 193/KOL/2016[2012-2013]Status: DisposedITAT Kolkata08 Sept 2017AY 2012-2013

Bench: Shri N. C. Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.160/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 Outotec Gmbh Vs. D.C.I.T., International C/O Outotec India Private Ltd., Taxation-2(1), Kolkata 12Th Floor, South City Pinnacle, Plot- Aayakar Bhawan Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. Poorva,110 Shanti Pally, Kolkata-700107 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Assessee) .. (Respondent/Department) आयकर अपील सं./Ita No.193/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 D.C.I.T., International Vs. Outotec Gmbh Taxation-2(1), Kolkata Aayakar Bhawan Poorva,110 C/O Outotec India Private Ltd., Shanti Pally, Kolkata-700107 12Th Floor, South City Pinnacle, Plot-Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Department) .. (Respondent/Assessee) Department By : Shri G. Mallikarjuna, Cit Dr. Assessee By : Subhabrata Mukherjee, Ar & Soumyadip Roy Choudhury, Ar सुनवाई क" तारीख / Date Of Hearing : 10/07/2017 घोषणा क" तारीख/Date Of Pronouncement : 08/09/2017

For Appellant: Subhabrata Mukherjee, AR &For Respondent: Shri G. Mallikarjuna, CIT DR
Section 143(2)Section 143(3)Section 144CSection 209Section 234ASection 234B

…n use of a ‘copyright’. The assessee also placed reliance upon various Judicial Pronouncements, namely of Scientific Engineering House P. Ltd. vs. CIT (SC) [157 ITR 86], Modern Threads (India) Limited vs DCIT (Jaipur ITAT) [69 ITD 115], DIT vs Infrasoft Ltd. [39 Taxmann.com 88]. In support of its contention, the assessee had also relied upon certain clauses of contracts of supply of imported designs and drawings for Bhushan Power and Steel Plant – Pellet Plant]. However, the ld AO rejected the assessee`s submissions and noted that by the transfer of drawings, designs, engineering information, etc., the recipient…

Outotec Gmbh, Kolkata vs. The DCIT, It - 2(1), Kolkata

In the result, the appeal filed by the Revenue ( in ITA No

ITA 160/KOL/2016[2012-2013]Status: DisposedITAT Kolkata08 Sept 2017AY 2012-2013

Bench: Shri N. C. Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.160/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 Outotec Gmbh Vs. D.C.I.T., International C/O Outotec India Private Ltd., Taxation-2(1), Kolkata 12Th Floor, South City Pinnacle, Plot- Aayakar Bhawan Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. Poorva,110 Shanti Pally, Kolkata-700107 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Assessee) .. (Respondent/Department) आयकर अपील सं./Ita No.193/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 D.C.I.T., International Vs. Outotec Gmbh Taxation-2(1), Kolkata Aayakar Bhawan Poorva,110 C/O Outotec India Private Ltd., Shanti Pally, Kolkata-700107 12Th Floor, South City Pinnacle, Plot-Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Department) .. (Respondent/Assessee) Department By : Shri G. Mallikarjuna, Cit Dr. Assessee By : Subhabrata Mukherjee, Ar & Soumyadip Roy Choudhury, Ar सुनवाई क" तारीख / Date Of Hearing : 10/07/2017 घोषणा क" तारीख/Date Of Pronouncement : 08/09/2017

For Appellant: Subhabrata Mukherjee, AR &For Respondent: Shri G. Mallikarjuna, CIT DR
Section 143(2)Section 143(3)Section 144CSection 209Section 234ASection 234B

…n use of a ‘copyright’. The assessee also placed reliance upon various Judicial Pronouncements, namely of Scientific Engineering House P. Ltd. vs. CIT (SC) [157 ITR 86], Modern Threads (India) Limited vs DCIT (Jaipur ITAT) [69 ITD 115], DIT vs Infrasoft Ltd. [39 Taxmann.com 88]. In support of its contention, the assessee had also relied upon certain clauses of contracts of supply of imported designs and drawings for Bhushan Power and Steel Plant – Pellet Plant]. However, the ld AO rejected the assessee`s submissions and noted that by the transfer of drawings, designs, engineering information, etc., the recipient…

Viacom 18 Media Private Limited, Mumbai vs. DCIT (It)-4(3)(1), Mumbai

In the result, this appeal filed by the assessee stands dismissed

ITA 3776/MUM/2015[2013-14]Status: DisposedITAT Mumbai07 Aug 2017AY 2013-14

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: Ms.Armaity IchhaporiaFor Respondent: Shri M.V.Rajguru (Sr.DR)
Section 195Section 195(2)Section 9(1)Section 9(1)(vi)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘L’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri Shamim Yahya, AM & Shri Ravish Sood, JM ITA No.3776/Mum/2015 : Asst.Year 2013-2014 M/s.Viacom 18 Media Private Limited Dy.Commissioner of Income-tax बनाम/ Zion Bizworld, Subhash Road-A (International Taxation)-4(3)(1) Near Garware Office, Vile Parle (E) Mumbai. Vs. Mumbai – 400 057. PAN : AAACM9164E. (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से /Appellant by : Ms.Armaity Ichhaporia ""यथ" क" ओर से /Respondent by : Shri M.V.Rajguru (Sr.DR) सुनवाई क" तार"ख / घोषणा क" तार"ख / Date of…

ADIT(Intl. Taxation), Dehradun vs. M/S. Landmarks Graphics Corporation, Usa, Dehradun

ITA 1180/DEL/2012[2006-07]Status: DisposedITAT Delhi12 Jul 2017AY 2006-07

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI R. S. SYAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 573/DEL/2006(A.Y 2002-03) & I.T.A .No. 2486/DEL/2006(A.Y. 2003-04) ACIT (OSD), Vs M/s Landmarks Graphics Range-1, Corp, USA Dehradun Aayakar Bhawan, Dehradun (RESPONDENT) (APPELLANT) I.T.A .No. 2952/DEL/2007 (A.Y 2004-05) DCIT Vs M/s Landmarks Graphics (OSD), Range-1, Corp, USA Dehradun Dehradun (RESPONDENT) (APPELLANT) I.T.A .No. 4615/DEL/2007 (A.Y 2005-06) DDIT Vs M/s Landmarks Graphics International Taxation, Corp, USA Dehradun Dehradun (APPELLANT) (RESPONDENT) I.T.A .No. 1180/DEL/…

ADIT(Intl. Taxation), Dehradun vs. M/S. Landmarks Graphics Corporation, Usa, Dehradun

ITA 1179/DEL/2012[2008-09]Status: DisposedITAT Delhi12 Jul 2017AY 2008-09

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI R. S. SYAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 573/DEL/2006(A.Y 2002-03) & I.T.A .No. 2486/DEL/2006(A.Y. 2003-04) ACIT (OSD), Vs M/s Landmarks Graphics Range-1, Corp, USA Dehradun Aayakar Bhawan, Dehradun (RESPONDENT) (APPELLANT) I.T.A .No. 2952/DEL/2007 (A.Y 2004-05) DCIT Vs M/s Landmarks Graphics (OSD), Range-1, Corp, USA Dehradun Dehradun (RESPONDENT) (APPELLANT) I.T.A .No. 4615/DEL/2007 (A.Y 2005-06) DDIT Vs M/s Landmarks Graphics International Taxation, Corp, USA Dehradun Dehradun (APPELLANT) (RESPONDENT) I.T.A .No. 1180/DEL/…

DDIT International Taxation vs. Landmarks Graphics Corporation

ITA 4615/DEL/2007[2005-2006]Status: DisposedITAT Delhi12 Jul 2017AY 2005-2006

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI R. S. SYAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 573/DEL/2006(A.Y 2002-03) & I.T.A .No. 2486/DEL/2006(A.Y. 2003-04) ACIT (OSD), Vs M/s Landmarks Graphics Range-1, Corp, USA Dehradun Aayakar Bhawan, Dehradun (RESPONDENT) (APPELLANT) I.T.A .No. 2952/DEL/2007 (A.Y 2004-05) DCIT Vs M/s Landmarks Graphics (OSD), Range-1, Corp, USA Dehradun Dehradun (RESPONDENT) (APPELLANT) I.T.A .No. 4615/DEL/2007 (A.Y 2005-06) DDIT Vs M/s Landmarks Graphics International Taxation, Corp, USA Dehradun Dehradun (APPELLANT) (RESPONDENT) I.T.A .No. 1180/DEL/…

DCIT (OSD) Range I vs. Landmark Graphics Corporation

ITA 2952/DEL/2007[2004-2005]Status: DisposedITAT Delhi12 Jul 2017AY 2004-2005

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI R. S. SYAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 573/DEL/2006(A.Y 2002-03) & I.T.A .No. 2486/DEL/2006(A.Y. 2003-04) ACIT (OSD), Vs M/s Landmarks Graphics Range-1, Corp, USA Dehradun Aayakar Bhawan, Dehradun (RESPONDENT) (APPELLANT) I.T.A .No. 2952/DEL/2007 (A.Y 2004-05) DCIT Vs M/s Landmarks Graphics (OSD), Range-1, Corp, USA Dehradun Dehradun (RESPONDENT) (APPELLANT) I.T.A .No. 4615/DEL/2007 (A.Y 2005-06) DDIT Vs M/s Landmarks Graphics International Taxation, Corp, USA Dehradun Dehradun (APPELLANT) (RESPONDENT) I.T.A .No. 1180/DEL/…

ACIT, (OSD) Range-I vs. Landmarks Graphics Corp. Usa

ITA 573/DEL/2006[2002-2003]Status: DisposedITAT Delhi12 Jul 2017AY 2002-2003

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI R. S. SYAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 573/DEL/2006(A.Y 2002-03) & I.T.A .No. 2486/DEL/2006(A.Y. 2003-04) ACIT (OSD), Vs M/s Landmarks Graphics Range-1, Corp, USA Dehradun Aayakar Bhawan, Dehradun (RESPONDENT) (APPELLANT) I.T.A .No. 2952/DEL/2007 (A.Y 2004-05) DCIT Vs M/s Landmarks Graphics (OSD), Range-1, Corp, USA Dehradun Dehradun (RESPONDENT) (APPELLANT) I.T.A .No. 4615/DEL/2007 (A.Y 2005-06) DDIT Vs M/s Landmarks Graphics International Taxation, Corp, USA Dehradun Dehradun (APPELLANT) (RESPONDENT) I.T.A .No. 1180/DEL/…

ACIT, Range-I, Dehradun vs. Landmark Graphic Corporation Usa, Dehradun

ITA 2486/DEL/2006[2003-04]Status: DisposedITAT Delhi12 Jul 2017AY 2003-04

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI R. S. SYAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 573/DEL/2006(A.Y 2002-03) & I.T.A .No. 2486/DEL/2006(A.Y. 2003-04) ACIT (OSD), Vs M/s Landmarks Graphics Range-1, Corp, USA Dehradun Aayakar Bhawan, Dehradun (RESPONDENT) (APPELLANT) I.T.A .No. 2952/DEL/2007 (A.Y 2004-05) DCIT Vs M/s Landmarks Graphics (OSD), Range-1, Corp, USA Dehradun Dehradun (RESPONDENT) (APPELLANT) I.T.A .No. 4615/DEL/2007 (A.Y 2005-06) DDIT Vs M/s Landmarks Graphics International Taxation, Corp, USA Dehradun Dehradun (APPELLANT) (RESPONDENT) I.T.A .No. 1180/DEL/…

Kotak Mahindra Old Mutual Life Insurance Ltd, Mumbai vs. Jdit (It) RG 3, Mumbai

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

ITA 3821/MUM/2014[2004-05]Status: DisposedITAT Mumbai24 May 2017AY 2004-05

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: S/Shri Farookh Irani & Chetan KakaFor Respondent: Shri Jasbir Chauhan (CIT-DR)
Section 14Section 195(1)Section 9

…ed reliance upon following case laws:- (i) Reliance Industries Ltd. ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/Mum/2008 (Mumbai Tribunal) (ii) Capegemini Business Services (India) Ltd. ITA No.7779/Mum/ 2011 (Mumbai Tribunal) (iii) Infrasoft Ltd. [(2013) 39 Taxmann.com 88 (Delhi HC) (iv) Allianz SE (Formerly known as Allianz AG) ITA No.1569/PN/ 2008 (Pune Tribunal) (v) Solid Works Corporation (vi) First Advantage (P) Ltd. [2017] 77 taxmann.com 195 (Mumbai Tribunal) (vii) Lionbridge Technologies Pvt. Ltd. 61 Taxmann.com 335 (Mumbai Tribunal) (viii) Locuz Enterprise Solutions Ltd. 61 Taxmann.com 47 (Hyderabad…

Kotak Mahindra Old Mutual Life Insurance Ltd, Mumbai vs. Jdit (It) RG 3, Mumbai

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

ITA 3820/MUM/2014[2004-05]Status: DisposedITAT Mumbai24 May 2017AY 2004-05

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: S/Shri Farookh Irani & Chetan KakaFor Respondent: Shri Jasbir Chauhan (CIT-DR)
Section 14Section 195(1)Section 9

…ed reliance upon following case laws:- (i) Reliance Industries Ltd. ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/Mum/2008 (Mumbai Tribunal) (ii) Capegemini Business Services (India) Ltd. ITA No.7779/Mum/ 2011 (Mumbai Tribunal) (iii) Infrasoft Ltd. [(2013) 39 Taxmann.com 88 (Delhi HC) (iv) Allianz SE (Formerly known as Allianz AG) ITA No.1569/PN/ 2008 (Pune Tribunal) (v) Solid Works Corporation (vi) First Advantage (P) Ltd. [2017] 77 taxmann.com 195 (Mumbai Tribunal) (vii) Lionbridge Technologies Pvt. Ltd. 61 Taxmann.com 335 (Mumbai Tribunal) (viii) Locuz Enterprise Solutions Ltd. 61 Taxmann.com 47 (Hyderabad…

Kotak Mahindra Old Mutual Life Insurance Ltd, Mumbai vs. Jdit (It) RG 3, Mumbai

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

ITA 3819/MUM/2014[2004-05]Status: DisposedITAT Mumbai24 May 2017AY 2004-05

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: S/Shri Farookh Irani & Chetan KakaFor Respondent: Shri Jasbir Chauhan (CIT-DR)
Section 14Section 195(1)Section 9

…ed reliance upon following case laws:- (i) Reliance Industries Ltd. ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/Mum/2008 (Mumbai Tribunal) (ii) Capegemini Business Services (India) Ltd. ITA No.7779/Mum/ 2011 (Mumbai Tribunal) (iii) Infrasoft Ltd. [(2013) 39 Taxmann.com 88 (Delhi HC) (iv) Allianz SE (Formerly known as Allianz AG) ITA No.1569/PN/ 2008 (Pune Tribunal) (v) Solid Works Corporation (vi) First Advantage (P) Ltd. [2017] 77 taxmann.com 195 (Mumbai Tribunal) (vii) Lionbridge Technologies Pvt. Ltd. 61 Taxmann.com 335 (Mumbai Tribunal) (viii) Locuz Enterprise Solutions Ltd. 61 Taxmann.com 47 (Hyderabad…

Allcatel Us International Marketing Inc. ( Now Known As Alcatel Lucent Usa Inc.), Mumbai vs. DDIT (It) 1(1), Mumbai

The appeal of the AO stands dismissed

ITA 7299/MUM/2010[2005-06]Status: DisposedITAT Mumbai24 May 2017AY 2005-06
For Appellant: Shri Jasbir Chouhan-CIT-DRFor Respondent: S/Shri P.J. Pardiwala & Madhur Aggarwal-DR
Section 133Section 254(1)

…आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ एल एल” खंडपीठ खंडपीठ आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई एल एल खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“L”Bench Mumbai सव"ी सव"ी राजे"" राजे"",लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी, "याियक "याियक सद "य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी "याियक "याियक सद सद"य सद "य "य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./7299/Mum/2010, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2005-06 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष…

National Stock Exchange of India Ltd, Mumbai vs. DDIT (It) RG 4(2), Mumbai

In the result, assessee’s appeal stands allowed

ITA 7735/MUM/2011[2008-09]Status: DisposedITAT Mumbai18 May 2017AY 2008-09

Bench: Shri Shamim Yahya & Shri Ravish Sood

For Appellant: Shri. Arvind SondeFor Respondent: Shri. Jasbir Chouhan
Section 195Section 195(1)Section 201(1)Section 9(1)(iv)Section 90(2)

…oes not accrue or arise in India and hence there being no liability to income-tax in India, there is no withholding tax liability on such payments.” 8. Various decisions relied upon by the Ld. Counsel of the assessee are as under: (a) DIT vs Infrasoft Ltd. (264 CTR 329) (Del He) (b) DIT vs Nokia Networks QY (358 ITR 259) (Del He) (c) DIT vs Ericsson A. B. (343 ITR 470) (Del He) (d) CIT vs Halliburton Export Inc (ITA No 363 of 2016) (Del He) (e) DDIT vs Reliance Industries Ltd (159 ITO 208) (Mum ITAT) (f) Capgimini Business Services (India) Ltd Vs ACIT (158 ITD 1) (MUM ITAT) (g) ADIT vs. Baan Global BV (ITA No 7…

M/S. Mckinsey Knowledge Centre India Pvt. Ltd., Gurgaon vs. ITO, New Delhi

In the result appeal filed by the assessee stands allowed

ITA 407/DEL/2013[2008-09 (F.Y. 2007-08)]Status: DisposedITAT Delhi11 May 2017

Bench: Sh. N. K. Saini & Smt. Beena A. Pillaimc Kinsey Knowledge Centre A Ito India Pvt. Ltd. Tds Ward 1(2) 3Rd Floor Of Block –Iii, Vs. International Vatika Business Park, Taxation, New Delhi Sector 49, Badshahpur, Sohna Road, Gurgaon. Gir/Pan: Aaccm2356G (Appellant) (Respondent)

For Appellant: Sh. Pouras Kaka, Sr. AdvFor Respondent: Sh. Rajesh Kumar, Sr. DR
Section 195(2)Section 9

…k. Ld. Counsel submitted that decision of Hon’ble Karnataka High Court in the case of CIT vs. Samsung Electronics Co. Ltd., reported in (2012) 345 ITR 494 has been distinguished by Hon’ble Delhi High Court in case of DIT vs. Infrasoft Ltd., reported in (2014) 264 CTR 329. He placed specific reference to para 98 of the decision of Hon’ble Delhi High Court in the case of CIT vs. Infrasot Ltd., (supra) which reads as under: “98. We are not in agreement with the decision of the Karnataka High Court in the case of Samsung Electronics Co. Ltd., (supra) that right to make a copy of software and storing the same on the h…