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 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.

Indian Petrochemicals Corporation Ltd ( Merged With Reliance Industries Ltd), Mumbai vs. ITO (TDS) (Ltu), Mumbai

ITA 3219/MUM/2012[2006-07]Status: DisposedITAT Mumbai18 May 2016AY 2006-07

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

Reliance Corporate It Park Ltd ( Formerly Relene Petrochemicals Ltd, Navi Mumbai vs. DDIT (It) RG 2(1), Mumbai

ITA 2728/MUM/2012[2007-08]Status: DisposedITAT Mumbai18 May 2016AY 2007-08

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

DDIT(It)-2(1), Mumbai vs. Reliance Industrial Infrastructure Ltd., Mumbai

ITA 3354/MUM/2011[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

DDIT (It)2(1), Mumbai vs. Reliance Industries Ltd, Mumbai

ITA 4593/MUM/2010[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

DDIT (It)2(1), Mumbai vs. Reliance Industries Ltd, Mumbai

ITA 4590/MUM/2010[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

DDIT (It)2(1), Mumbai vs. Reliance Industries Ltd, Mumbai

ITA 4587/MUM/2010[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

DDIT (It) 2(1), Mumbai vs. Reliance Industries Ltd, Mumbai

ITA 3582/MUM/2010[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

DDIT (It) 2(1), Mumbai vs. Reliance Industries Ltd, Mumbai

ITA 3579/MUM/2010[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

DDIT (It) 2(1), Mumbai vs. Reliance Industries Ltd, Mumbai

ITA 3578/MUM/2010[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

DDIT (It) 2(1), Mumbai vs. Reliance Industries Ltd, Mumbai

ITA 3577/MUM/2010[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

DDIT (It) 2(1), Mumbai vs. Reliance Industries Ltd, Mumbai

ITA 3576/MUM/2010[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

ITO (TDS) (Ltu), Mumbai vs. Reliance Industries Ltd, Mumbai

ITA 5832/MUM/2009[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

ITO (TDS) (Ltu), Mumbai vs. Reliance Industries Ltd, Mumbai

ITA 5829/MUM/2009[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

DDIT (It) 2(1), Mumbai vs. Reliance Industries Ltd, Mumbai

ITA 5266/MUM/2009[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

DDIT (It) 2(1), Mumbai vs. Reliance Industries Ltd, Mumbai

ITA 5265/MUM/2009[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

DDIT (It) 2(1), Mumbai vs. Reliance Industries Ltd, Mumbai

ITA 5264/MUM/2009[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

The DDIT(It)-1(2), Mumbai vs. M/S. Reliance Industries Ltd, Mumbai

ITA 2529/MUM/2008[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

The DDIT(It)-1(2), Mumbai vs. M/S. Reliance Industries Ltd, Mumbai

ITA 2523/MUM/2008[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

The DDIT(It)-2(1), Mumbai vs. M/S. Reliance Industries Ltd, Mumbai

ITA 1986/MUM/2008[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

The DDIT(It)-2(1), Mumbai vs. M/S. Reliance Industries Ltd, Mumbai

ITA 1984/MUM/2008[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…