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.

Everest Global Inc., New Delhi vs. DDIT, New Delhi

In the result, the appeal of the assesee is allowed as indicated above

ITA 2469/DEL/2015[2010-11]Status: DisposedITAT Delhi30 Mar 2022AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri C.N. Prasadasstt. Year 2010-11 Asstt. Year 2011-12

For Appellant: Ms. Vandana Bhandari, AdvFor Respondent: Shri Vijay Kumar Choudhary, Sr. DR
Section 143(3)Section 234A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI C.N. PRASAD, JUDICIAL MEMBER Asstt. year 2010-11 Asstt. year 2011-12 AND Asstt. Year: 2012-13 Everest Global Inc. Vs. DDIT, C/o A-1/B-27, Circle-1(2) Janak Puri International Taxation, New Delhi – 110 058 New Delhi-110 058 PAN AACCE3597R (Appellant) (Respondent) Assessee by: Ms. Vandana Bhandari, Adv. Department by : Shri Vijay Kumar Choudhary, Sr. DR Date of Hearing 30/12/2021 Date of 30/03/2022 pronouncement O R D E R PER C.N. Prasad, JM These three appeals are filed by the assessee against the…

Tibco Software B.V., Pune vs. Deputy Commissioner of Income Tax, (It), Circle - 2, Pune

Appeal is allowed for statistical purposes

ITA 2979/PUN/2017[2014-15]Status: DisposedITAT Pune29 Mar 2022AY 2014-15

Bench: Shri R.S.Syal & Sonjoy Sarma,Jm Assessment Year : 2014-15 Tibco Software B.V. ...... Appellant C/O Tibco Software India P.Ltd. 3 Floor, Binnarius,Deepak Complex, National Games Road, Shastri Nagar, Yerwada, Pune – 411 006. Pan : Aaect3252G V/S. Dcit(It),Circle-2, Pune ……Respondent

For Appellant: Shri Somil AgarwalFor Respondent: Shri Rajiv Kumar
Section 144C(13)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SONJOY SARMA,JM Assessment Year : 2014-15 TIBCO Software B.V. ...... Appellant C/o TIBCO Software India P.Ltd. 3 Floor, Binnarius,Deepak Complex, National games road, Shastri Nagar, Yerwada, Pune – 411 006. PAN : AAECT3252G V/s. DCIT(IT),Circle-2, Pune ……Respondent Assessee by : Shri Somil Agarwal Revenue by : Shri Rajiv Kumar Date of Hearing : 24.03.2022 Date of Pronouncement : 29.03.2022 ORDER PER SHRI SONJOY SARMA, JM: This is an appeal filed by the Assessee directed against the final Assessment Order dated 06.10.…

Renaissance Services Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, appeal of the assessee for A

ITA 5677/MUM/2016[2010-11]Status: DisposedITAT Mumbai24 Feb 2022AY 2010-11
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER & M/s. Renaissance Services Vs. Deputy Director of Income Tax BV (International Taxation)-2(1) / C/o. BMR & Associates LLP Deputy Director of Income Tax BMR House (International Taxation)- 36B, Dr. R.K Shirodkar Marg 4(1)(1) Parel, Mumbai – 400 012 Room No.1712, 17th Floor, Air India Building Nariman Point Mumbai – 400 021 PAN/GIR No.AAECR4995E (Appellant) .. (Respondent) Assessee by Shri Paras Savla & Shri Pratik Poddar Revenue by Shri Milind S. Chavan Date of Hearing 13/0…

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

In the result, all the four appeals of the assessee in ITA Nos

ITA 6197/DEL/2018[2010-11]Status: DisposedITAT Delhi14 Feb 2022AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Shri N.C. Swain, CIT- DR
Section 115Section 144C(13)Section 234BSection 271

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 6194/DEL/2018 [A.Y 2007-08] ITA No. 6195/DEL/2018 [A.Y 2008-09] ITA No. 6196/DEL/2018 [A.Y 2009-10] ITA No. 6197/DEL/2018 [A.Y 2010-11] M/s MOL Corporation Vs. The Dy. C.I.T C/o M/s Aakash Uppal Circle - 2(2)(1) SRBC & Associates LLP International Taxation 3rd & 6th Floor, World Mark 1 New Delhi IGI Airport Hospitality District PAN: AAFCM 9676 A (Applicant) (Respondent) Assessee By : Shri Nageshwar Rao, Adv Ms. Deepika…

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

In the result, all the four appeals of the assessee in ITA Nos

ITA 6196/DEL/2018[2009-10]Status: DisposedITAT Delhi14 Feb 2022AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Shri N.C. Swain, CIT- DR
Section 115Section 144C(13)Section 234BSection 271

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 6194/DEL/2018 [A.Y 2007-08] ITA No. 6195/DEL/2018 [A.Y 2008-09] ITA No. 6196/DEL/2018 [A.Y 2009-10] ITA No. 6197/DEL/2018 [A.Y 2010-11] M/s MOL Corporation Vs. The Dy. C.I.T C/o M/s Aakash Uppal Circle - 2(2)(1) SRBC & Associates LLP International Taxation 3rd & 6th Floor, World Mark 1 New Delhi IGI Airport Hospitality District PAN: AAFCM 9676 A (Applicant) (Respondent) Assessee By : Shri Nageshwar Rao, Adv Ms. Deepika…

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

In the result, all the four appeals of the assessee in ITA Nos

ITA 6195/DEL/2018[2008-09]Status: DisposedITAT Delhi14 Feb 2022AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Shri N.C. Swain, CIT- DR
Section 115Section 144C(13)Section 234BSection 271

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 6194/DEL/2018 [A.Y 2007-08] ITA No. 6195/DEL/2018 [A.Y 2008-09] ITA No. 6196/DEL/2018 [A.Y 2009-10] ITA No. 6197/DEL/2018 [A.Y 2010-11] M/s MOL Corporation Vs. The Dy. C.I.T C/o M/s Aakash Uppal Circle - 2(2)(1) SRBC & Associates LLP International Taxation 3rd & 6th Floor, World Mark 1 New Delhi IGI Airport Hospitality District PAN: AAFCM 9676 A (Applicant) (Respondent) Assessee By : Shri Nageshwar Rao, Adv Ms. Deepika…

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

In the result, all the four appeals of the assessee in ITA Nos

ITA 6194/DEL/2018[2007-08]Status: DisposedITAT Delhi14 Feb 2022AY 2007-08

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Shri N.C. Swain, CIT- DR
Section 115Section 144C(13)Section 234BSection 271

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 6194/DEL/2018 [A.Y 2007-08] ITA No. 6195/DEL/2018 [A.Y 2008-09] ITA No. 6196/DEL/2018 [A.Y 2009-10] ITA No. 6197/DEL/2018 [A.Y 2010-11] M/s MOL Corporation Vs. The Dy. C.I.T C/o M/s Aakash Uppal Circle - 2(2)(1) SRBC & Associates LLP International Taxation 3rd & 6th Floor, World Mark 1 New Delhi IGI Airport Hospitality District PAN: AAFCM 9676 A (Applicant) (Respondent) Assessee By : Shri Nageshwar Rao, Adv Ms. Deepika…

DCIT, Circle - 2 (1), Interntional Taxation, Chennai vs. M/S. Petrofac Engineering Services India Pvt. Ltd, Chennai

In the result, appeals filed by the revenue for both

ITA 657/CHNY/2020[2012-13]Status: DisposedITAT Chennai22 Dec 2021AY 2012-13

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/S. Petrofac Engineering The Deputy Commissioner Of Income Tax, Services Pvt.Ltd. 7Th Floor, Block 9A Circle-2(1), International Taxation, Chennai. Dlf Infocity Sez 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. Pan: Aaecp 1211H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Ashik Shah, C.A ""For Respondent: 08.12.2021
Section 195Section 201(1)Section 9

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/s. Petrofac Engineering The Deputy Commissioner of Income Tax, Services Pvt.Ltd. 7th floor, Block 9A Circle-2(1), International Taxation, Chennai. DLF Infocity SEZ 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. PAN: AAECP 1211H (अपीलाथ"/Appellant) (""यथ"/Res…

DCIT, Circle - 2 (1), International Taxation, Chennai vs. M/S. Petrofac Engineering Services India Pvt. Ltd., Chennai

In the result, appeals filed by the revenue for both

ITA 656/CHNY/2020[2011-12]Status: DisposedITAT Chennai22 Dec 2021AY 2011-12

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/S. Petrofac Engineering The Deputy Commissioner Of Income Tax, Services Pvt.Ltd. 7Th Floor, Block 9A Circle-2(1), International Taxation, Chennai. Dlf Infocity Sez 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. Pan: Aaecp 1211H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Ashik Shah, C.A ""For Respondent: 08.12.2021
Section 195Section 201(1)Section 9

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/s. Petrofac Engineering The Deputy Commissioner of Income Tax, Services Pvt.Ltd. 7th floor, Block 9A Circle-2(1), International Taxation, Chennai. DLF Infocity SEZ 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. PAN: AAECP 1211H (अपीलाथ"/Appellant) (""यथ"/Res…

Trimble Solotions Corporation, Mumbai vs. Dy CIT (Intl. Taxation)-4(1)(2), Mumbai

In the result, the appeal is party allowed

ITA 285/MUM/2021[2017-18]Status: DisposedITAT Mumbai03 Dec 2021AY 2017-18
Section 143(3)Section 270ASection 9(1)(vi)

…ftware would be its “business income” and cannot be regarded as “royalty” income under the provisions of India-Finland tax treaty. Our aforesaid view is fortified by the judgments of the Hon‟ble High Court of Delhi in the case of DIT Vs. Infrasoft Ltd. (2014) 264 CTR 329 (Del). In the said judgment the Hon‟ble High Court had observed that the consideration received by the assessee on grant of licences for use of software is not taxable as “royalty” within the meaning of Article 12(3) of the DTAA between India and the USA. Also, the ITAT, Mumbai “L” Bench in DDIT Vs. Reliance Communications Ltd. (2018) 52 CCH 292…

DCIT, Circle- 1(1)(2), International Taxation, New Delhi vs. Black Duck Software Inc., Noida

In the result the appeal of the Revenue in ITA

ITA 2326/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Oct 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 2014-15]

For Appellant: Shri Abhimanyu Jhamb, AdvFor Respondent: Shri R.K. Jain, Sr. DR
Section 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER [Assessment Year: 2014-15] The Dy. C.I.T Vs. M/s Black Duck Software Inc. Circle 1(1)(2) C/o Shilpi Agarwal, B-18, LGF New Delhi Express Green, Sector - 44, New Delhi Noida PAN : AAECB 2775 L [Appellant] [Respondent] Date of Hearing : 11.10.2021 Date of Pronouncement : 11.10.2021 Assessee by : Shri Abhimanyu Jhamb, Adv Revenue by : Shri R.K. Jain, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the Revenue…

Aspect Software Inc., Usa vs. DCIT Circle 1(1)((1 )International Taxation), New Delhi

The appeal of the assessee is hereby allowed

ITA 6661/DEL/2019[2016-17]Status: DisposedITAT Delhi24 Sept 2021AY 2016-17

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. Sunil Kumar, CIT DR
Section 115ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 6661/Del/2019 : Asstt. Year : 2016-17 Aspect Software Inc. Vs DCIT, C-56, Nizamuddin (East), Circle-1(1)(1), New Delhi-110013 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAGCA7513D Assessee by : Ms. Rashmi Chopra, Adv. Revenue by : Sh. Sunil Kumar, CIT DR Date of Hearing: 20.09.2021 Date of Pronouncement: 24.09.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the or…

Netapp B.V., Noida vs. DCIT (International Taxation), New Delhi

The appeal of the assessee stands partly allowed

ITA 1882/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Sept 2021AY 2013-14
Section 143(3)Section 144C

…s 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…

M/S. Dimple Creation Pvt. Ltd., New Delhi vs. ITO (International Taxation), New Delhi

The appeal of the assessee is allowed

ITA 1035/DEL/2016[2013-14 (F.Y.- 2012-13)]Status: DisposedITAT Delhi16 Sept 2021

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 133(6)Section 195Section 195(1)Section 201(1)Section 9(1)Section 9(1)(VI)Section 9(1)(vi)

…electronics Co. Ltd. On the basis of which CIT (A) had upheld the order of Assessing Officer. The Ld. AR submitted that the Hon’ble Apex court had further upheld the decision of the Hon’ble Delhi High Court in case of Director of Income Tax Vs Infrasoft Ltd. 264 CTR 329 where it was held that payment made to foreign buyer under licence agreement for allowing the use of software is not royalty. 6. The Ld. DR submitted that the CIT(A) has rightly dismissed the appeal of the assessee as the assessee has not made copies of the Software nor restrained from allowing use of license by other parties. The Ld. DR further…

Qliktech International Ab, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-2(2), Bangalore

In the result, appeal of the assessee is allowed

ITA 173/BANG/2021[2017-18]Status: DisposedITAT Bangalore06 Jul 2021AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(It)A No. 173/Bang/2021 Assessment Year : 2017-18

For Appellant: Shri. Sharath Rao, CAFor Respondent: Shri. Pradeep Kumar, CIT(DR), ITAT, Bangalore
Section 9(1)(vi)

…respective of the medium through which such right is taxable as royalty. We find the Tribunal after considering various decisions including IT(IT)A No. 173/Bang/2021 Page 9 of 32 the decision of Hon'ble Delhi High Court in the case of DCIT Vs Infrasoft Ltd. 264 CTR 329 and in the case of DIT Vs M/s Nokia Networks (358 ITR 259) has decided the issue as under :- "6. In this background the points to be adjudicated would be a) Whether the receipts from sale of software be treated as royalty or not. b) Whether the effect of amendment in Section 9(1)(vi) brought about by the Finance Act, 2012 can be read into the tr…

Expeditors International (India) Private Limited, New Delhi vs. ACIT Circle-7(1), New Delhi

ITA 16/DEL/2021[2007-08]Status: DisposedITAT Delhi30 Jun 2021AY 2007-08

Bench: Shri N.K. Billaiya & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: Shri Shashi Bhushan Shukla, CIT DR
Section 143Section 144CSection 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-2’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.5598/Del./2010 (ASSESSMENT YEAR : 2006-07) M/s. Expeditors International (India) Pvt. Ltd., vs. DCIT, 6, CSC, Ground Floor, Sector C – 8, Circle 11(1), Vasant Kunj, New Delhi – 110070. New Delhi. (PAN : AAACE1795K) ITA No.16/Del./2021 (ASSESSMENT YEAR : 2007-08) M/s. Expeditors International (India) Pvt. Ltd., vs. DCIT, Room 7B, 1st Floor, Import Building No.3, Circle 7(1), International Cargo Terminal, New Delhi. Indra Gandhi In…

DCIT, New Delhi vs. M/S. Expeditors International India Pvt. Ltd., New Delhi

ITA 2231/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Jun 2021AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: Shri Shashi Bhushan Shukla, CIT DR
Section 143Section 144CSection 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-2’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.5598/Del./2010 (ASSESSMENT YEAR : 2006-07) M/s. Expeditors International (India) Pvt. Ltd., vs. DCIT, 6, CSC, Ground Floor, Sector C – 8, Circle 11(1), Vasant Kunj, New Delhi – 110070. New Delhi. (PAN : AAACE1795K) ITA No.16/Del./2021 (ASSESSMENT YEAR : 2007-08) M/s. Expeditors International (India) Pvt. Ltd., vs. DCIT, Room 7B, 1st Floor, Import Building No.3, Circle 7(1), International Cargo Terminal, New Delhi. Indra Gandhi In…

M/S. Expeditors International (India) Pvt. Ltd, New Delhi vs. CIT(A), New Delhi

ITA 1854/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Jun 2021AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: Shri Shashi Bhushan Shukla, CIT DR
Section 143Section 144CSection 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-2’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.5598/Del./2010 (ASSESSMENT YEAR : 2006-07) M/s. Expeditors International (India) Pvt. Ltd., vs. DCIT, 6, CSC, Ground Floor, Sector C – 8, Circle 11(1), Vasant Kunj, New Delhi – 110070. New Delhi. (PAN : AAACE1795K) ITA No.16/Del./2021 (ASSESSMENT YEAR : 2007-08) M/s. Expeditors International (India) Pvt. Ltd., vs. DCIT, Room 7B, 1st Floor, Import Building No.3, Circle 7(1), International Cargo Terminal, New Delhi. Indra Gandhi In…

DCIT, New Delhi vs. M/S. Expeditors International India Pvt. Ltd., New Delhi

ITA 2639/DEL/2012[2007-08]Status: DisposedITAT Delhi30 Jun 2021AY 2007-08

Bench: Shri N.K. Billaiya & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: Shri Shashi Bhushan Shukla, CIT DR
Section 143Section 144CSection 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-2’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.5598/Del./2010 (ASSESSMENT YEAR : 2006-07) M/s. Expeditors International (India) Pvt. Ltd., vs. DCIT, 6, CSC, Ground Floor, Sector C – 8, Circle 11(1), Vasant Kunj, New Delhi – 110070. New Delhi. (PAN : AAACE1795K) ITA No.16/Del./2021 (ASSESSMENT YEAR : 2007-08) M/s. Expeditors International (India) Pvt. Ltd., vs. DCIT, Room 7B, 1st Floor, Import Building No.3, Circle 7(1), International Cargo Terminal, New Delhi. Indra Gandhi In…

Comptel Oyj, Finland vs. DCIT, Circle-1(2)(1), International Taxation, New Delhi

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

ITA 5539/DEL/2019[2015-16]Status: DisposedITAT Delhi19 May 2021AY 2015-16

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2015-16]

Section 144C(13)Section 260ASection 9

…ing of the expression under Section 9(l)(vi) and Article 12 of the lndo- Finland Double Taxation Avoidance Agreement (DTAA). The Income Tax Appellate Tribunal (ITAT) followed the previous judgments of this Court including the judgment in DTT v. lnfrasoft 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 ITA T has followed the previous binding judgments of this Court, the present appeals do not raise a substantial question of law.…