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.

Temenos Headquarters Sa, Switzerland vs. Deputy Commissioner of Income Tax, International Taxation 2(2), 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 1574/CHNY/2023[2020-21]Status: DisposedITAT Chennai12 Jun 2024AY 2020-21

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,…

Temenos Headquarters Sa, Switzerland vs. Deputy Commissioner of Income Tax, International Taxation 2(2), 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 1573/CHNY/2023[2016-17]Status: DisposedITAT Chennai12 Jun 2024AY 2016-17

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,…

Openwave Mobility, Inc., Gurgaon vs. DCIT, Circle Int. Taxation 2(2)(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 1644/DEL/2022[2019-20]Status: DisposedITAT Delhi01 May 2024AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2019-20

For Appellant: Shri Gaurav Singhal, AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144C(10)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2019-20 Openwave Mobility, Inc. Vs. DCIT 37, Ground Floor, Circle International Centrum Plaza, Sector-53, Taxation 2(2)(2) Golf Course Road, New Delhi. Gurgaon, Haryana – 122 -003 PAN AABC07261M (Appellant) (Respondent) Assessee by: Shri Gaurav Singhal, Adv. Department by: Shri Vizay B. Vasanta, CIT-DR Date of Hearing: 07.03.2024 Date of 01.05.2024 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the…

Volvo Information Technology Ab, Sweden vs. DCIT Int. Tax. Circle -3(1)(1), New Delhi

In the result, assessee’s appeals in ITA No

ITA 2780/DEL/2022[2015-16]Status: DisposedITAT Delhi20 Dec 2023AY 2015-16

Bench: Shri Kul Bharat & Dr. B.R.R. Kumar

Section 194CSection 9(1)(vi)

…1 ITA No. 393/Del/2018 & 2780/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No. 393/DEL/2018 : (A.Y. 2014-15) & ITA No. 2780/DEL/2022; (A.Y. 2015-16) Volvo Information Technology AB, Vs DCIT, International Taxation, Sweden Circle-3(1)(1), New Delhi. 65/2, 6th Floor, Bagmane Parin, Bagmane Tech Park, CV Raman Nagar, Bengaluru-560093. PAN- AADCV2382G APPELLANT RESPONDENT Assessee represented by Sh. Ajay Vohra, Sr. Adv.; Ms. Somya Jain, Ms. Shaily Gupta; & Sh. Archit Kabra. Department represented by Sh.…

Volvo Information Technology Ab, Sweden vs. DCIT, Intl. Taxation, Circle- 3(1)(1), New Delhi

In the result, assessee’s appeals in ITA No

ITA 393/DEL/2018[2014-15]Status: DisposedITAT Delhi20 Dec 2023AY 2014-15

Bench: Shri Kul Bharat & Dr. B.R.R. Kumar

Section 194CSection 9(1)(vi)

…1 ITA No. 393/Del/2018 & 2780/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No. 393/DEL/2018 : (A.Y. 2014-15) & ITA No. 2780/DEL/2022; (A.Y. 2015-16) Volvo Information Technology AB, Vs DCIT, International Taxation, Sweden Circle-3(1)(1), New Delhi. 65/2, 6th Floor, Bagmane Parin, Bagmane Tech Park, CV Raman Nagar, Bengaluru-560093. PAN- AADCV2382G APPELLANT RESPONDENT Assessee represented by Sh. Ajay Vohra, Sr. Adv.; Ms. Somya Jain, Ms. Shaily Gupta; & Sh. Archit Kabra. Department represented by Sh.…

ACIT (It) 3(1)(1), Mumbai vs. Juniper Networks International B.V., Mumbai

Appeal of the revenue is dismissed

ITA 1592/MUM/2021[2013-14]Status: DisposedITAT Mumbai26 Sept 2023AY 2013-14

Bench: Shri Vikas Awasthy() & Ms. Padmavathy S. ()

…does not have the authority to reproduce the software in any material form, to make any translation in the software or to make any adaptation in the software. In this regard we notice that the Hon'ble Delhi High Court in the case of DIT v Infrasoft Ltd [2013] 264 CTR 329 has considered a similar issue of payment towards use of software being treated as "royalty". The Hon'ble High Court observed the distinction between the use of copyright and the use of copyrighted article / literary work by holding that – 17 ITAs 1333, 1591 & 1592/Mum/2021 Juniper Networks International B.V. "87. In order to qualify as Royalty…

ACIT (It) 3(1) (1), Mumbai vs. M/S. Juniper Networks Int. B.V., Mumbai

Appeal of the revenue is dismissed

ITA 1591/MUM/2021[2016-17]Status: DisposedITAT Mumbai26 Sept 2023AY 2016-17

Bench: Shri Vikas Awasthy() & Ms. Padmavathy S. ()

…does not have the authority to reproduce the software in any material form, to make any translation in the software or to make any adaptation in the software. In this regard we notice that the Hon'ble Delhi High Court in the case of DIT v Infrasoft Ltd [2013] 264 CTR 329 has considered a similar issue of payment towards use of software being treated as "royalty". The Hon'ble High Court observed the distinction between the use of copyright and the use of copyrighted article / literary work by holding that – 17 ITAs 1333, 1591 & 1592/Mum/2021 Juniper Networks International B.V. "87. In order to qualify as Royalty…

Asstt. CIT (It)-3(1)(1), Mumbai vs. M/S. Juniper Networks International B.V, Mumbai

Appeal of the revenue is dismissed

ITA 1333/MUM/2021[2015-16]Status: DisposedITAT Mumbai26 Sept 2023AY 2015-16

Bench: Shri Vikas Awasthy() & Ms. Padmavathy S. ()

…does not have the authority to reproduce the software in any material form, to make any translation in the software or to make any adaptation in the software. In this regard we notice that the Hon'ble Delhi High Court in the case of DIT v Infrasoft Ltd [2013] 264 CTR 329 has considered a similar issue of payment towards use of software being treated as "royalty". The Hon'ble High Court observed the distinction between the use of copyright and the use of copyrighted article / literary work by holding that – 17 ITAs 1333, 1591 & 1592/Mum/2021 Juniper Networks International B.V. "87. In order to qualify as Royalty…

Ge Precision Healthcare Llc, Karnataka vs. ACIT Circle International Tax 1(3)(1), New Delhi

In the result, appeal is allowed, as indicated above

ITA 404/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Aug 2023AY 2020-21

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2020-21

Section 115ASection 143(3)Section 144C(13)Section 4Section 56Section 56(1)Section 9(1)(vii)

…vi) of the Act or under the tax treaty in view of the decision of Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT (432 ITR 471) and the decision of Hon’ble Delhi High Court in case of DIT Vs. Infrasoft Ltd. (2014) 264 CTR 329. 8. He submitted, once the receipts are not in the nature of royalty, it can only be treated as business income under Article 7 of the tax treaty and in absence of PE in India, it is not taxable. He submitted, though, the receipts are purely in the nature of business income, however, the departmental authorities have wrongly treated it as incom…

Qualcomm Incorporated, Hyderabad vs. DCIT, Circle- 3(1)(1), Intl. Taxation, New Delhi

The appeal of the assessee is allowed

ITA 7559/DEL/2018[2015-16]Status: DisposedITAT Delhi13 Jun 2023AY 2015-16

Bench: Shri G.S. Pannu & Shri Saktijit Dey

For Appellant: Sh. Percy J. Pardiwala, Sr. CounselFor Respondent: Sh. Gangadhar Panda, CIT(DR)
Section 143(3)Section 144C(13)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DLEHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA Nos. 7894/Del/2017 & 7559/Del/2018 And SA Nos. 309 & 304/Del/2020 Assessment Years: 2014-15 & 2015-16 Versus Qualcomm Incorporated USA, DCIT, Circle 3(1)(1), SRBC & Associates LLP, Oval New Delhi Offisce, 18, Ilabs Centre, Hitech City, Madhapur, Hyderabad. PAN: AAACQ1484H (Appellant) (Respondent) Assessee by : Sh. Percy J. Pardiwala, Sr. Counsel, Sh. Nishant Thakkar, Advocate & Ms. Jasmin Amalsadwala, Advocate Revenue by : Sh. Gangadhar Panda, CIT(DR) Sh. Sanjay Kumar, Sr.…

Qualcomm Incorporated, Usa vs. DCIT, Circle- 3(1)(1), Intl. Taxation, New Delhi

The appeal of the assessee is allowed

ITA 7894/DEL/2017[2014-15]Status: DisposedITAT Delhi13 Jun 2023AY 2014-15

Bench: Shri G.S. Pannu & Shri Saktijit Dey

For Appellant: Sh. Percy J. Pardiwala, Sr. CounselFor Respondent: Sh. Gangadhar Panda, CIT(DR)
Section 143(3)Section 144C(13)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DLEHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA Nos. 7894/Del/2017 & 7559/Del/2018 And SA Nos. 309 & 304/Del/2020 Assessment Years: 2014-15 & 2015-16 Versus Qualcomm Incorporated USA, DCIT, Circle 3(1)(1), SRBC & Associates LLP, Oval New Delhi Offisce, 18, Ilabs Centre, Hitech City, Madhapur, Hyderabad. PAN: AAACQ1484H (Appellant) (Respondent) Assessee by : Sh. Percy J. Pardiwala, Sr. Counsel, Sh. Nishant Thakkar, Advocate & Ms. Jasmin Amalsadwala, Advocate Revenue by : Sh. Gangadhar Panda, CIT(DR) Sh. Sanjay Kumar, Sr.…

Moogsoft Inc, Usa vs. ACIT, Circle-2(2)(1), Int. Tax, New Delhi

In the result, the appeal is allowed

ITA 9823/DEL/2019[2016-17]Status: DisposedITAT Delhi17 Feb 2023AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2016-17

Section 143(3)Section 144C(3)Section 154

….)] and another decision of the Hon’ble Karnataka High Court in case of CIT Vs. Synopsis International Old Ltd. (ITA No.15&17 of 2008). He did not apply the ratio laid down in the decision of the Hon’ble Jurisdictional High Court in case of Infrasoft Ltd. (264 CTR 329) on the reasoning that the department has not accepted the decision and has filed SLP. Thus, ultimately, he brought to tax the amount received from sale of software. Contesting the addition made in the rectification order the assessee preferred appeal before learned Commissioner (Appeals). However, learned Commissioner (Appeals) upheld the ad…

ACIT(It), Circle - 1(2), Kolkata vs. M/S. Ixia Technologies International Limited, Kolkata

In the result, the appeal of the assessee is allowed”

ITA 6/KOL/2020[2014-15]Status: DisposedITAT Kolkata06 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 6/Kol/2020 Assessment Year: 2014-2015 Assistant Commissioner Of Income Tax(It)...Appellant Circle-1(2), Kolkata, Aayakar Bhawanpoorva, 110, Shantipally, Kolkata-700107 -Vs.- Ixia Technologies International Limited,..Respondent Plot No. Y-14, Block-Ep, Sector-V, Salt Lake Electronics Complex, Bidhan Nagar, Kolkata-700091 [Pan: Aacci3401L] Appearances By: Shri Amal Kamat, Cit, Appeared On Behalf Of The Revenue Shri Rahul Saha, A.R., Appeared On Behalf Of The Assessee

Section 250Section 9(1)(vi)

…ITA No. 6/KOL/2020 Assessment Year: 2014-2015 Ixia Technologies International Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar,Accountant Member I.T.A. No. 6/KOL/2020 Assessment Year: 2014-2015 Assistant Commissioner of Income Tax(IT)...Appellant Circle-1(2), Kolkata, Aayakar BhawanPoorva, 110, Shantipally, Kolkata-700107 -Vs.- Ixia Technologies International Limited,..Respondent Plot No. Y-14, Block-EP, Sector-V, Salt Lake Electronics Complex, Bidhan Nagar, Kolkata-700091 [PAN: AACCI3401L] Appearances by: Shri Amal Kamat, CIT,…

Renaissance Services Bv, Mumbai vs. DCIT (International Tax) 4(1) (1), Mumbai

In the result, appeal filed by assessee is allowed

ITA 1526/MUM/2021[2016-17]Status: DisposedITAT Mumbai25 Nov 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri Gagan Goyalrenaissance Services Bv, C/O Marriott Hotels India Pvt. Ltd. 303A, 304, Fulcrum, B-Wing, Hiranandani Business Park, Sahar Road, Andheri (East), Mumbai-400099 Pan: Aaecr4995E ...... Appellant Vs. Dcit (International Taxation)-4(1)(1), 17Th Floor, Room No. 1712, Air India Building, Nariman Point, Mumbai-400021 ..... Respondent

For Appellant: Sh. Paras Savla/Pratik PoddarFor Respondent: Sh. Soumendu Kumar Dash- Sr. DR
Section 143(2)Section 250Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Renaissance Services BV, C/o Marriott Hotels India Pvt. Ltd. 303A, 304, Fulcrum, B-Wing, Hiranandani Business Park, Sahar Road, Andheri (East), Mumbai-400099 PAN: AAECR4995E ...... Appellant Vs. DCIT (International Taxation)-4(1)(1), 17th Floor, Room No. 1712, Air India Building, Nariman Point, Mumbai-400021 ..... Respondent ITA No. 2360/Mum/2021 (A.Y. 2017-18) DCIT (International Taxation)-4(1)(1), 17th Floor, Room No. 1712, Air India Building, Nariman Point, Mumbai-40…

Digite Inc. Usa, Pune vs. ADIT (International Taxation), Circle-1(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 260/DEL/2019[2014-15]Status: DisposedITAT Delhi25 Nov 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudharydigite Inc. Usa Vs. Adit (International C/O. Kirtane & Pandit, Transaction), Cas, Office No.1 & 2, First Circle – 1(2) Floor, Lunawat Court, New Delhi – 110 002 Hotel Shiv Sagar Lane, Off. J. M. Road, Shivaji Nagar, Pune, Maharashtra - 411 004

Section 143(2)Section 144C(1)Section 144C(13)Section 144C(5)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. NARENDER KUMAR CHOUDHARY, JUDICIAL MEMBER Digite Inc. USA Vs. ADIT (International C/o. Kirtane and Pandit, Transaction), CAs, Office No.1 & 2, First Circle – 1(2) Floor, Lunawat Court, New Delhi – 110 002 Hotel Shiv Sagar Lane, Off. J. M. Road, Shivaji Nagar, Pune, Maharashtra - 411 004 PAN No. AACCD 7140 F (APPELLANT) (RESPONDENT) Assessee by Shri Mehul Shah, C.A. Revenue by Shri Gangadhar Panda, CIT-DR Date of hearing: 14.11.2022 Date of Pronouncement: 25.11.2022 ORDER PER ANIL CHATURVEDI, AM:…

Mol Corporation, Usa vs. ACIT, Circle- 2(2)(1), Intl. Taxation, New Delhi

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

ITA 845/DEL/2021[2011-12]Status: DisposedITAT Delhi21 Sept 2022AY 2011-12
For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 143(3)Section 144C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.845/Del./2021 (ASSESSMENT YEAR : 2011-12) MOL Corporation, USA vs. ACIT, Circle 2(2)(1), C/o Nirmal Malapani, SRBC & Associates LLP International Taxation, 3rd & 6th Floor, World Mark 1, New Delhi. IGI Airport Hospitality District Aerocity, New Delhi – 110 037. (PAN : AAFCM9676A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nageshwar Rao, Advocate Shri Akshay Uppal, Advocate REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 11.08.2022 Date of Order : 2…

Dassault Systems Solidworks Corporation, Chennai vs. The ACIT (Intl Tax) -2(1) (2), Mumbai

In the result, the appeal is allowed

ITA 431/MUM/2022[2018-19]Status: DisposedITAT Mumbai26 Aug 2022AY 2018-19
Section 143(3)Section 234ASection 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…

Netapp.B.V., Bengaluru vs. DCIT, Circle-2(2)(2), Int. Tax., New Delhi

In the result, the Appeal of the assessee is allowed for statistical purpose

ITA 557/DEL/2021[2016-17]Status: DisposedITAT Delhi25 Aug 2022AY 2016-17

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.I.T.A. No. 557/Del/2021 (A.Y 2016-17)

For Appellant: Shri Nageshwar RaoFor Respondent: Ms. Sapna Bhatia
Section 115A(1)(a)Section 143(3)Section 144Section 194L

…ars 2008-09 and 2010-11 wherein the issue was restored to the file of the Assessing Officer with the direction to verify whether the facts of the case were identical to those as decided by the Hon’ble Delhi High Court in the case of Infrasoft Ltd. reported in 264 CTR 329 (Delhi). It was accordingly submitted that this issue also may be similarly restored as per the order of the Co-ordinate Bench in Assessment Year 2008-09 and 2010-11. 7.0 Per contra, the Ld. CIT-DR relied upon the assessment order. 8.0 Having heard the rival submissions and after having perused the final assessment order, we fully agree with the…

Verint System Limited, Gurgaon vs. DCIT, Circle-3(1)(1) International Taxation, New Delhi

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

ITA 7111/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Aug 2022AY 2010-11

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us[Assessment Year: 2010-11]

Section 234ASection 234BSection 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER [Assessment Year: 2010-11] Verint System Limited, DCIT, 2nd Floor, Tower-A, Circle-3(1)(1), Building No.8, Vs International Taxation, DLF Cyber City, Phase-II, Room No.416, E-2 Block, Gurgaon,-122002 Civic Centre, Minto Road, New Delhi-110002 PAN-AADCV2314E Assessee Revenue Assessee by Sh. Dinesh Bafna, CA & Ms. Chandni Shah, CA, Revenue by Ms. Sapna Bhatia, CIT-DR Date of Hearing 10.08.2022 Date of Pronouncement 23.08.2022 ORDER PER SHAMIM YAHYA, AM, This…

Assistant Commissioner of Income Tax (It), Circle-1, Pune vs. M/S. Faurecia Systems D'Echappent, Pune

In the result, the appeal is dismissed

ITA 306/PUN/2021[2013-14]Status: DisposedITAT Pune13 Jul 2022AY 2013-14

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.306/Pun/2021 "नधा"रण वष" / Assessment Year : 2013-14 Acit, Circle-1, M/S. Faurecia Systems Pune Vs. D’Echappement, Plot No.T-187, Pimpri Industrial Area (B. G. Block), (Appellant) Behind Bhosari Police Station, Bhosari, Pune - 411 026 Maharashtra Pan : Aabcf7193F Assessee By Shri Siddhesh Chaugule Revenue By Shri Piyush Kumar Singh Yadav Date Of Hearing 11-07-2022 Date Of Pronouncement 12-07-2022

Section 271(1)(c)

…ties in lieu of which a sum of Rs.8.56 crore was received. The AO treated such Software Maintenance service charges as Royalty in the draft order. The assessee placed reliance on the judgment of the Hon’ble Delhi High Court in DIT Vs. Infrasoft Ltd. (2014) 264 CTR 329 (Delhi) in support of non-taxability. The DRP rejected the assessee’s claim by relying on the judgment of Hon’ble Karnataka High Court in CIT Vs. Samsung Electronics Company Ltd. (2012) 345 ITR 494 (Kar.). We find that the Hon’ble Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd. (supra) has overturned the decision of Samsu…