How many judgments cite DIT v. Infrasoft Ltd.?

269 judgments on BharatTax cite DIT v. Infrasoft Ltd. (39 Taxmann.com 88), spanning 2015 to 2025.

Which sections of the Income Tax Act does DIT v. Infrasoft Ltd. come up under?

It is most often cited in judgments turning on Section 9(1)(vi), Section 143(3), Section 270A, Section 115A, Section 234C, Section 9(1)(vi)(c).

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 366,470 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 270A Section 115A Section 234C Section 9(1)(vi)(c)Section 9(1)(vii)Section 144C(13)

Issues it is cited on

copyrighted article section 9(1)(vi)fees for included services royalty income computer software section 9(1)(vii)section 9(1)tax treaty fees for technical services section 195 liable to tax non-resident

Judgments citing DIT v. Infrasoft Ltd.

Go Airlines (India) Ltd, Mumbai vs. DDIT (It) 3(1), Mumbai

In the result, both the appeals of the assessee are allowed

ITA 7326/MUM/2014[]Status: DisposedITAT Mumbai03 May 2017

Bench: Shri B.R. Baskaran (Am)& Shri Shaktijit Dey (Jm)

Section 195Section 9(1)(vi)

…ions rendered by Hon'ble Delhi High Court wherein it was held that the remittance towards use of computer software cannot be regarded as royalty.  DIT Vs. Ericsson A.B (343 ITR 470)(Delhi)  DIT Vs. Nokia Networks OY (358 ITR 259)(Delhi)  DIT Vs. Infrasoft (220 Taxmann 273)(Delhi) Learned AR submitted that Hon'ble Karnataka High Court has taken a different view in the case of CIT Vs. Samsung Electronics Co. Ltd. & Others (345 ITR 494). However, Hon'ble Delhi High Court has considered the decision rendered by Hon'ble Karnataka High Court in the case of Infrasoft Ltd.(supra) and still held that remittance made t…

Commissioner of Income Tax (International Taxation) - 1 vs. Aspect Software Inc

ITA/28/2016HC Delhi25 Apr 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 234Section 260ASection 9

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 32 + ITA 909/2015 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) - 1 ..... Appellant Through: Mr. AshokK. Manchanda, Senior standing counsel with Mr. Raghvendra Singh, Junior standing counsel. versus ASPECT SOFTWARE INC. Respondent Through: Ms. Rashmi Chopra with Ms. Asiya, Advocates. With 33 + ITA 28/2016 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) - 1 Appellant Through: Mr. Ashok K. Manchanda, Senior standing counsel with Mr. Raghvendra Singh, Junior standing counsel. versus ASPECT SOFTWARE INC. Respondent Through: Ms. Rashmi Chopra with Ms. Asiya, Advoc…

M/S. I 2 Technologies (Netherland) B.V., Mumbai vs. ADIT RG. - 3(1), Mumbai

In the result, appeal filed by assessee for AYs 2002-03, 2004-05 are allowed and the appeal filed by Revenue against deletion of penalty levied u/s 271(1)(c) is dismissed

ITA 2410/MUM/2007[2002-2003]Status: DisposedITAT Mumbai31 Mar 2017AY 2002-2003

Bench: Shri Jason P. Boaz & Shri Pawan Singh

For Respondent: Sh. M.V.Rajguru

Section 21(1)(c)Section 254(1)Section 271(1)(c)Section 44A

…ITA No(s). 2410/M/2007, 6449/M/2008 & 1718/M/2008 i2 Technologies( Netherland)BV IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “L”, MUMBAI BEFORE SHRI JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.6449 /Mum/2008 (Assessment Year- 2004-05) M/s i 2 Technologies ACIT (International Taxation) - (Netherland) BV, 3 (1), 143-B&C,S.D.F. –V, Mumbai Vs. SEEPZ, Andheri East Mumbai-400096 PAN:AACI0320B (Appellant) (Respondent) ITA No.1718 /Mum/2007 (Assessment Year- 2002-03) ACIT(International Taxation) -3 M/s i 2 Technologies (1), (Netherland) BV, Mumbai 143-B&C,S.D.F. –V, Vs. SEEPZ, Andheri…

Addl CIT 2(3), Mumbai vs. M/S. Tata Consultancy Services Ltd., Mumbai

ITA 7513/MUM/2010[2005-06]Status: DisposedITAT Mumbai23 Mar 2017AY 2005-06

Bench: Shri C.N. Prasad () & Shri Ashwani Taneja ()

Section 195Section 40Section 9(1)(vi)

…TR(T) 73 (Mumbai ITAT) (dt. June 13,2016) v. Capgemini Business Services (India) Limited [2016] 158 ITD 1 (Mumbai ITAT) (dt. February 29, 2016) vi. Quaolcomm India (P.) Ltd [2017] 77 taxmann.com 56 (Hyd ITAT) (dt. October28,2016) vii. Infrasoft Limited [2014] 264 CTR 329 (Delhi) viii. Ericsson AB [2012] 343 ITR 470 (Delhi) ix. Nokia Networks (358 ITR 259) (Delhi). 6. It was also argued by him that out of the total amount disallowed by the AO of Rs. 25,11,88,831/- a sum of Rs. 5,59,54,982/- was paid on account of purchase of software for the purpose of resale/ trading. In this transaction assessee did not obtain a…

Shell Information Technology International Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, the Revenue’s appeals for A

ITA 729/MUM/2012[2008-09]Status: DisposedITAT Mumbai15 Mar 2017AY 2008-09

Bench: Shri Amit Shukla, Jm& Shri Ashwani Taneja, Am

For Appellant: S/Shri Rahul K Mitra, Harsh Kapadia &For Respondent: Shri Jasbir S Chouhan

Section 143(3)Section 144C

…annot be reckoned as “royalty” is factually and legally correct and the same is upheld. 15. Apart from that now there are various decisions of Hon’ble High Court including that of Hon’ble Delhi High Court in case of DIT vs. Infrasoft Ltd., reported in [2013] 39 Taxmann.com 88, wherein host of other decisions have been referred and relied upon. In the A.Y. 2008-09, the learned CIT (A) has relied upon the decision of Hon’ble Karnataka High Court in the case CIT vs. Samsung Electronics Co. Ltd. [2013]345 ITR 494 and some other decisions of the Tribunal. We find that the Hon’ble Delhi High Court has taken note of th…

DDIT (It) 2(1), Mumbai vs. Shell Information Technology International Bv, Mumbai

In the result, the Revenue’s appeals for A

ITA 3818/MUM/2011[2007-08]Status: DisposedITAT Mumbai15 Mar 2017AY 2007-08

Bench: Shri Amit Shukla, Jm& Shri Ashwani Taneja, Am

For Appellant: S/Shri Rahul K Mitra, Harsh Kapadia &For Respondent: Shri Jasbir S Chouhan

Section 143(3)Section 144C

DDIT (It)-2(1), Mumbai vs. Shell Information Technology International Bv, Mumbai

In the result, the Revenue’s appeals for A

ITA 5051/MUM/2009[2006-07]Status: DisposedITAT Mumbai15 Mar 2017AY 2006-07

Bench: Shri Amit Shukla, Jm& Shri Ashwani Taneja, Am

For Appellant: S/Shri Rahul K Mitra, Harsh Kapadia &For Respondent: Shri Jasbir S Chouhan

Section 143(3)Section 144C

Dassault Systems Soldworks Corporation, Chennai vs. DDIT (It) 2(1)(2), Mumbai

In the result, the appeal filed by the assessee is hereby ordered

ITA 936/MUM/2015[2011-12]Status: DisposedITAT Mumbai28 Feb 2017AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Anantha Krishanan NFor Respondent: Shri Jasbir Chauhan (CIT-DR)

Section 115ASection 142(1)Section 143(2)Section 143(3)Section 234BSection 9(1)(vi)

…been decided in view of the latest law settled by the Hon’ble Delhi High Court in case of Ericsson AV (343 ITR 470) (Del.) On appraisal of the above mentioned finding, it came into the notice that the Hon’ble Delhi High Court in case of DIT Vs. Infrasoft Ltd. 264 CTR 329 (Del.) and in case of CIT Vs. Vegetable Products Ltd. 88 ITR 192 (SC) has decided this issue in favour of the assessee. Since, the matter has also been considered by the Hon’ble Income Tax Appellate Tribunal and decided this issue in favour of the assessee specifically for the A.Y.2002-03 in ITA No. 3095/Mum/2007 order dated 15th December 2009 an…

M/S. St-Ericsson India Private Limited, New Delhi vs. Addl. CIT, New Delhi

ITA 1672/DEL/2014[2009-10]Status: DisposedITAT Delhi22 Feb 2017AY 2009-10

Bench: Shri R.S. Syal & Shri Kuldip Singh

For Appellant: S/Shri S.D. Kapila, R.R. Maurya &For Respondent: Shri Neeraj Kumar, Senior DR

Section 143Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1672/Del./2014 (ASSESSMENT YEAR : 2009-10) St-Ericsson India Private Limited, vs. Addl.CIT, Range 9, D – 28, South Extension, Part – I, New Delhi. New Delhi – 110 049. (PAN : AAMCS1022K) (APPELLANT) (RESPONDENT) ASSESSEE BY : S/Shri S.D. Kapila, R.R. Maurya & Sanjay Kumar, Advocates and Shri Pankaj Rohta, CA REVENUE BY : Shri Neeraj Kumar, Senior DR Date of Hearing : 07.02.2017 Date of Order : 22.02.2017 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The Appe…

ADIT Cir 2(2), Mumbai vs. Ufis Airport Solutions Pte Ltd, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 5606/MUM/2012[2009-10]Status: DisposedITAT Mumbai17 Feb 2017AY 2009-10

Bench: Shri B.R. Baskaran (Am)& C.N. Prasad (Jm)

…AR placed reliance on the decision rendered by the Coordinate Bench in the case of DDIT Vs. Reliance Industries Ltd. (ITA No. 1980 and ors./Mum/2008 dated 18.5.2016) and also decision rendered by Hon'ble Delhi High Court in the case of DIT Vs. Infrasoft Ltd. (264 CTR 329) and submitted that the view taken by Hon'ble Delhi High Court in the case of Ericsson A.B. (supra) has been followed in the above two cases and accordingly he submitted that the decision taken by the learned CIT(A) does not call for any interference. 5. Learned AR also furnished copies of invoices raised by the assessee on SISL and submitted th…

Icici Securities Ltd, Mumbai vs. ITO (It) TDS 3, Mumbai

In the result, all the three appeals of the assessee are allowed for statistical purposes

ITA 1992/MUM/2015[2008-09]Status: DisposedITAT Mumbai10 Feb 2017AY 2008-09

Bench: Shri D. Karunakara Rao & Shri Ravish Sood

For Appellant: Ms. Krupa R Gandhi / Ms. RituFor Respondent: Shri Jabir Chouhan / Raj Guru

Section 195Section 201Section 201(1)

…submitted that the said orders passed prior to the judgment of Hon‟ble Karnataka High Court in the case of CIT vs. Samsung Electronics Co. Ltd (345 ITR 494) (Kar.) as well as the judgment of the Hon‟ble Delhi High Court in the case of DIT vs. Infrasoft Ltd ( 220 Taxmann 273) (Delhi) and many others. These judgments have dealt with the core issue whether the payments made for copy righted article constitutes royalty or otherwise. For applying the said legal proposition, Ld Representatives of both the parties mentioned that all the grounds raised in these appeals are required to be remanded to the file of the AO f…

Hitt Holland Institute of Traffic Technology B. V vs. DDIT, International Taxation 1(1), Kolkata

In the result, appeal of the Assessee is partly allowed

ITA 574/KOL/2014[2010-2011]Status: DisposedITAT Kolkata08 Feb 2017AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 574/Kol/2014 Assessment Year : 2010-11 Hitt Holland Institute Of Traffic -Vs.- D.D.I.T. (Intl.T)-1, Technology B.V., Kolkata Kolkata. [Pan : Aabch 5694 R] (Respondent) (Appellant) For The Appellant : Shri S.K.Agarwal, Ar For The Respondent : Shri.G.Mallikarjuna, Cit(Dr) Date Of Hearing : 02.02.2017. Date Of Pronouncement : 08.02.2017. Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri.G.Mallikarjuna, CIT(DR)

Section 143(3)Section 144C(13)

…Delhi HC) Dassault Systems (2010) 322 ITR 125 (AAR); Geoquest Systems B.V. (20 I 0) 327 ITR 00I ( AAR): Motorola Inc. v/s DCIT (2005) 95 ITD 269 (Delhi SB) TII Team Telecom International (P) Ltd. (2011) 12 ITR(T) 688 (Mumbai ITAT) DIT vs lnfrasoft Ltd. (2013) 264 CTR 329 (Delhi HC) Financial Software and Systems Pvt. Ltd. vs DCIT (2014) 47 Taxmann.com 410 (Chennai ITAT) 15 16 HIIT Holland Institute of Traffic Technology B.V. A.Yr..2010-11 DDIT vs Solid Works Corporation (2010) 152 TTJ 570 (Mumbai ITAT) Aspect Software Inc., (2015) 155 ITD 409 (Delhi ITAT) CIT v. Alcatel Lucent Canada (2015) 372 ITR 476 (Delhi HC…

ACIT (International Taxation), New Delhi vs. M/S. Comptel Oyj, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3988/DEL/2016[2010-11]Status: DisposedITAT Delhi03 Feb 2017AY 2010-11

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Anuj Arora, CIT/DRFor Respondent: Sh. Ravi Sharma, Advocate &

Section 143(3)Section 3

…g of the expressions under Section g(i)(vi) and Article 12 of the Indo-Finland Double Taxation Avoidance Agreement (DTAA). The Income Tax Appellate Tribunal (ITAT) followed the previous judgements of this Court including the judgement in DIT Vs Infrasoft Ltd, 264 CTR 329 and also the judgement- 8 ITA No.3988/Del./2016 DIT(International Taxation) Vs Nokia Networks Oy, 25 Taxman.com 255 (Delhi). The later decision had an occasion to interpret the same provision in the context of very same treaty. Since, the ITAT has followed the previous binding judgment of this Court, the present appeals do not raise a substant…

Netapp B.V., New Delhi vs. DDIT, New Delhi

In the result appeal of the assessee is partly allowed with above direction

ITA 4781/DEL/2013[2008-09]Status: DisposedITAT Delhi16 Jan 2017AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishinet App B.V. Ddit, Circle-2(1), Boeing Avenue-300, 111Pz, International Tax, New Delhi Vs. Schiphol, Rijk, The Netherlands Pan: Aadcn2178C (Appellant) (Respondent) Net App B.V. Dcit, C/O. Srbc & Associates Llp, Circle- 2(2), Vs. 6Th Floor, Hindustan Times Bldg, International Taxation, Kasturba Gandhi Marg, New Delhi New Delhi-300, Pan: Aadcn2178C (Appellant) (Respondent)

For Appellant: Sh. G.C. Srivastava, AdvFor Respondent: Sh. Anuj Arora, CIT Int Taxation

Section 234ASection 234BSection 271(1)(c)Section 44D

…in paragraph No. 6 of his order. Before us, Ld. authorised representative submitted that now the issue is squarely covered in favour of the assessee in view of the decision of the Hon‘ble Delhi High Court in case of Director of income tax versus Infrasoft Ltd 264 CTR 329 (Delhi). He also submitted a chart during the course of hearing that compares the software considered by Hon‘ble Delhi High Court and the features of the software licensing agreement in the present case. He has demonstrated that the issue involved is similar stating various aspects of software licensing agreement as under:- Infra soft Limited As…

ADIT (It) 3(2), Mumbai vs. First Advantage P. Ltd, Mumbai

In the result, both the appeals filed by the revenue are dismissed

ITA 3031/MUM/2010[2008-09]Status: DisposedITAT Mumbai11 Jan 2017AY 2008-09

Bench: Shri B.R. Baskaran (Am)& C.N. Prasad (Jm)

Section 115ASection 195(2)Section 9(1)(vi)

…copyright in the software. Accordingly he submitted that the payment made by the assessee to a copyrighted article, which is akin to “off the shelf” software is not royalty. He submitted that the Hon’ble Delhi High Court, in the case of DIT Vs. Iftasoft Ltd (264 CTR 329) has taken its view in favour of the assessee in this matter and hence the decision rendered by Hon’ble Karnataka High Court, which was relied upon by the Ld D.R, need not be followed. He submitted that the identical issues have been decided by the co-ordinate benches of tribunal in various cases in favour of the assessee by following the decisio…

Commissioner of Income Tax (Internation Taxation)-1 vs. Comptel Oyj

ITA/900/2016HC Delhi19 Dec 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 260ASection 9

…ning of the expression under Section 9(l)(vi) and Article 12 of the Indo-Finland Double Taxation Avoidance Agreement (DTAA). The Income Tax Appellate Tribunal (ITAT) followed the previous judgments of this Court including the judgment in DIT V. Infrasoft Ltd. 264 CTR 329 and also the judgment - DIT (International Taxation) vs. Nokia Networks OY 25 Taxman.com 255 (Delhi). The later decision had an occasion to interpret the same provision in the context of the very.same treaty. Since the ITAT has followed the previous binding judgments of this Court, the present appeals do not raise a substantial question of law. T…

Commissioner of Income Tax (International Taxation)-1 vs. Comptel Oyj

ITA/898/2016HC Delhi19 Dec 2016

Bench: HON'BLE MS. JUSTICE INDIRA BANERJEE,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 260ASection 9

Commissioner of Income Tax (Internation Taxation)-1 vs. Comptel Oyj

ITA/899/2016HC Delhi19 Dec 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 260ASection 9

Dassault Systemes Simulia Corporation, Chennai vs. DDIT, Chennai

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

ITA 1399/CHNY/2014[2010-11]Status: DisposedITAT Chennai30 Nov 2016AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. Pranith Golecha, C.AFor Respondent: Shri. G.M. Doss, IRS, CIT

Section 144CSection 9(1)(vi)

…take advantage of the definition of Royalty as per DTAA and a fall back on the definition as per Act was possible only were a definition was not available in the DTAA. Relying on the judgment of Hon’ble Delhi High Court in the case of DIT vs. Infrasoft Ltd 264 CTR 329, ld. Authorised Representative submitted ITA No.1399/Mds/2014. :- 5 -: that amendment made to Sec.9(1)(vi) of the Act, and whether sums received for use of software could be Royalty in terms of the Act, were irrelevant since assessee was covered under DTAA which was more beneficial to him. 6. We have considered the rival contentions and per…

Tti Team Telecom International Ltd, Mumbai vs. ADIT (It) 2(2), Mumbai

In the result, the appeals of the assessee are partly allowed in terms of our directions as indicated above

ITA 2763/MUM/2012[2008-09]Status: DisposedITAT Mumbai30 Nov 2016AY 2008-09

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 M/S. Tti Team Telecom Adit (It)-2(2) International Ltd. बनाम/ R.No.116, 1St Fl. C/O. Sudit K.Parekh & Co. Scindia House, Vs. Ballard House, 2Nd Floor, Ballard Pier, Adi Marzban Path, Ballard Pier, Mumbai-38 Fort, Mumbai-400001 (Appellant) (Respondent ) P.A. No.Aacct5300M Appellant By Shri Vijay Mehta & Anuj Kisnadwala (Ar) Revenue By Shri Jasbir S. Chauhan (Cit-Dr) सुनवाई क" तार"ख/Date Of Hearing: 01/11/2016 30/11/2016 आदेश क" तार"ख /Date Of Order:

Section 9(1)(vi)

…e and submitted that this vital fact has not been contradicted by any authority so far or 19 TTI Team Telecom. I. Ltd. even by Ld. CIT-DR during the course of hearing before the Tribunal. He prayed reliance on the following judgments: i. DIT v. Infrasoft Ltd. 264 CTR 329(Del) ii. DIT v. New skies Satellite 382 ITR 114 (Del) iii. ADIT v. Baan Global BV (ITA No. 7048/Mum/2010 dated 13.06.2016. He requested for following the order of the Tribunal passed in the earlier years in view of facts of this case and in view of the judgment of Hon’ble Supreme Court in the case of Radhasoami Satsang v. Commissioner of Income-t…