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.

Value First Digital Media Pvt. Ltd., New Delhi vs. DCIT, Circle-26(1), New Delhi

ITA 487/DEL/2019[2013-14]Status: DisposedITAT Delhi21 Nov 2019AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

Section 143(3)Section 37Section 40Section 72ASection 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.4658/Del/2019 (A.Y. 2011-12) Value First Digital Media Pvt. Ltd. Vs. Deputy Commissioner Earlier known as “Value First of Income Tax Messaging Private Limited” Circle 17(1) Plot No. 40, Okhla Industrial New Delhi Estate, Phase-III, New Delhi, South Delhi, Delhi-110002 PAN : AABCV8400B (Appellant) (Respondent) Appellant by Sh. Ajay Vohra, Sr. Adv., Sh. Divyani Mittal, CA Respondent by Shri Surender Pal, Sr. DR Date of hearing 31.10.2019 Date of pronounceme…

M/S Value First Digital Media Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 4389/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Nov 2019AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

Section 143(3)Section 37Section 40Section 72ASection 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.4658/Del/2019 (A.Y. 2011-12) Value First Digital Media Pvt. Ltd. Vs. Deputy Commissioner Earlier known as “Value First of Income Tax Messaging Private Limited” Circle 17(1) Plot No. 40, Okhla Industrial New Delhi Estate, Phase-III, New Delhi, South Delhi, Delhi-110002 PAN : AABCV8400B (Appellant) (Respondent) Appellant by Sh. Ajay Vohra, Sr. Adv., Sh. Divyani Mittal, CA Respondent by Shri Surender Pal, Sr. DR Date of hearing 31.10.2019 Date of pronounceme…

Digite Inc. Usa, Pune vs. DCIT (International Taxation), New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 382/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Nov 2019AY 2012-13

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Digite Inc., Usa, Pune vs. ADIT, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 772/DEL/2014[2010-11]Status: DisposedITAT Delhi19 Nov 2019AY 2010-11

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

M/S Digite Inc. Usa, Usa vs. ADIT, Intl. Taxation, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 2415/DEL/2013[2009-10]Status: DisposedITAT Delhi19 Nov 2019AY 2009-10

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Digite Inc., Califorina vs. ADIT, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 4918/DEL/2012[2007-08]Status: DisposedITAT Delhi19 Nov 2019AY 2007-08

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Avnet Aisa Pte. Ltd., New Delhi vs. DCIT (International Taxation), New Delhi

ITA 4173/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Nov 2019AY 2012-13

Bench: Shri N.K. Billaiya & Ms Suchitra Kamble & Avnet Asia Pte. Ltd. Vs. Dcit C/O. Ca K N Gurunath, Cgs & Circle-1(1)(1), Co., Cas, International Taxation, No. 979, 13 Cross, 19 Main, 11 Room No. 409, Floor, Bsk Ii Stage 4Th Floor, E-2 Block, Bangalore Pratyaksh Kar Bhavan, Civic Centre New Delhi Pan : Aaica7012R (Appellant) (Respondent)

Section 144C(5)

…covered by the decision of the Tribunal in case of Black Duck Software Inc. vs. DCIT (2017) 86 taxmann.com 62 (Delhi-Trib.). The Ld. AR also relied upon the decision of Hon’ble Delhi High Court in case of CIT vs. DYNAMIC VERTICAL SOFTWARE INDIA P. LTD. [2011] 332 ITR 222 (Delhi) as well as the decision in the case of PCIT vs. M. Tech India (P) Ltd. 381381 ITR 31 (Delhi). The Ld. AR further submitted that the assessee is a trader and not a developer or manufacturer. Avnet Asia and its parent company are all distributors of software and hardware products of various manufacturers. This major fact was ignored by the…

Avnet Asia Pte. Ltd., Bangalore vs. DCIT, New Delhi

ITA 1288/DEL/2015[2011-12]Status: DisposedITAT Delhi18 Nov 2019AY 2011-12

Bench: Shri N.K. Billaiya & Ms Suchitra Kamble & Avnet Asia Pte. Ltd. Vs. Dcit C/O. Ca K N Gurunath, Cgs & Circle-1(1)(1), Co., Cas, International Taxation, No. 979, 13 Cross, 19 Main, 11 Room No. 409, Floor, Bsk Ii Stage 4Th Floor, E-2 Block, Bangalore Pratyaksh Kar Bhavan, Civic Centre New Delhi Pan : Aaica7012R (Appellant) (Respondent)

Section 144C(5)

…covered by the decision of the Tribunal in case of Black Duck Software Inc. vs. DCIT (2017) 86 taxmann.com 62 (Delhi-Trib.). The Ld. AR also relied upon the decision of Hon’ble Delhi High Court in case of CIT vs. DYNAMIC VERTICAL SOFTWARE INDIA P. LTD. [2011] 332 ITR 222 (Delhi) as well as the decision in the case of PCIT vs. M. Tech India (P) Ltd. 381381 ITR 31 (Delhi). The Ld. AR further submitted that the assessee is a trader and not a developer or manufacturer. Avnet Asia and its parent company are all distributors of software and hardware products of various manufacturers. This major fact was ignored by the…

Tata Consultancy Services Ltd, Mumbai vs. Addl CIT Ltu -1, Mumbai

In the result, Revenue’s appeal is dismissed and assessee’s appeal is partly allowed

ITA 5713/MUM/2016[2009-10]Status: DisposedITAT Mumbai30 Oct 2019AY 2009-10

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: Shri Porus KakaFor Respondent: Shri Manish Kumar Singh
Section 10ASection 115JSection 2(43)Section 37Section 40Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no.5713/Mum./2016 (Assessment Year : 2009–10) Tata Consultancy Service Ltd. 9th Floor, Nirmal Building ……………. Appellant Nariman Point, Mumbai 400 021 PAN – AAACR4849R v/s Asstt. Commissioner of Income Tax ……………. Respondent Large Taxpayer Unit–1, Mumbai IT(TP)A no.5823/Mum./2016 (Assessment Year : 2009–10) Asstt. Commissioner of Income Tax ……………. Appellant Large Taxpayer Unit–1, Mumbai v/s Tata Consultancy Service Ltd. 9th Floor, Nirmal Building ……………. Respondent Narima…

DCIT (International Taxation), New Delhi vs. M/S. Qliktech International Ab, Gurgaon

In the result, both the appeals of the revenue are dismissed

ITA 391/DEL/2017[2013-14]Status: DisposedITAT Delhi17 Oct 2019AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 391/Del/2017 : Asstt. Year : 2013-14 Ita No. 6668/Del/2016 : Asstt. Year : 2012-13 Dcit (International Taxation), Vs Qliktech International Ab, C/O Bmr & Associates Llp, 22Nd Circle-3(1)(1), New Delhi Floor, Building 5, Tower-A, Dlf Phase-Iii, Dlf Cyber City, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aaacq2234R Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. N. K. Bansal, Sr. Dr Date Of Hearing: 29.08.2019 Date Of Pronouncement: 17.10.2019 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Revenue Against The Orders Of The Ld. Cit(A)-43, New Delhi Dated 17.10.2016 & 24.11.2016. 2. Since, The Issues Involved In Both The Appeals Are Common, They Were Heard Together & Are Being Disposed Off By Common Order.

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. N. K. Bansal, Sr. DR
Section 143(3)Section 144CSection 144C(3)Section 9Section 9(1)(vi)

…ht about by the Finance Act, 2012 can be read into the treaty or not. 7. We have heard the arguments of both the parties and perused the material on record. 8. We find from the judgment of the Jurisdictional High Court, in the case of DCIT Vs Infrasoft Ltd. 264 CTR 329 has elaborately explained as to what constitutes licensing agreement, its exclusivity, non-transferability, as to what constitutes a copyright and how the amounts paid for transfer of copyright and amounts paid for royalty defer in connection with the Article 7 and Article 12 of the DTAA. The judgments also dealt with the licenses, copyrights, lo…

Netcracker Technology Solutions Llc, Mumbai vs. DCIT Cir (It) 3(3)(1), Mumbai

The appeal stands partly allowed

ITA 783/MUM/2017[2012-13]Status: DisposedITAT Mumbai14 Oct 2019AY 2012-13

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.783/Mum/2017 (िनधा"रण वष" / Assessment Year: 2012-13) Netcracker Technology Solutions Llc Dcit- Circle-3(3)(1) (Formerly Known As Convergys Information International Taxation Management Group Inc.) Mumbai. बनाम/ C/O. Pricewater House Coopers Pvt. Ltd., Vs. Pwc House, Plot 18/A Guru Nanak Road, (Station Road) Bandra (W), Mumbai-400 050 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-8990-N (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Ms. Hirali Desai-Ld.Ar ""थ"कीओरसे/Respondent By : Shri Samuel Darse-Ld. Cit-Dr सुनवाईकीतारीख/ : 01/10/2019 Date Of Hearing घोषणाकीतारीख / : 14/10/2019 Date Of Pronouncement आदेश / O R D E R

For Appellant: Ms. Hirali Desai-Ld.ARFor Respondent: Shri Samuel Darse-Ld. CIT-DR
Section 144C(5)Section 2Section 234BSection 271(1)Section 271(1)(c)Section 9

…tware is to be used in accordance with the agreement, only one copy of software is supplied by the assessee to TCS. 26. To strengthen his submission the learned AR for the assessee also relied upon the decision of Delhi High Court in DIT Versus Infrasoft Ltd (264 CTR 329), PCIT Vs M. Tech India P. Ltd (2016) 382 ITR 31 (Delhi), Mumbai Tribunal in Tata Communications Ltd. (ITA No. 1473 /Mumbai/2009 and Delhi Tribunal in assessee’s group case in Converges Customer Management Group Inc Versus ADIT (ITA No. 1443/Delhi/2012 and 5 to 43/Delhi/2011). 27. On the other hand the learned AR for the revenue supported the ord…

M/S.Sandvik Tooling Sverige Ab, Pune vs. Deputy Commissioner of Income-Tax, (International Taxation) Circle - 2, Pune

In the result, the appeal is allowed

ITA 2523/PUN/2017[AAKCS4689N]Status: DisposedITAT Pune30 Aug 2019

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.2523/Pun/2017 िनधा"रण वष" / Assessment Year : 2014-15

Section 143(3)Section 9(1)(vi)

…ssee is that the amount received by it from SAPL for allowing limited access to CAD/CAM is a consideration for copyrighted article and not use of a copyright. In this regard, it is observed that the Hon’ble Delhi High Court in DIT Vs. Infrasoft Ltd. (2014) 264 CTR 329 (Delhi) considered almost similar issue in which consideration was received by the assessee on grant of licence for use of software. The AO held that the software was licensed and not sold in as much as the copyright 4 M/s. Sandvik Tooling Sverige AB of the software remained with the assessee which simply allowed the use of copyright to the p…

Netcracker Technology Solutions Inc., Mumbai vs. Asst DIT Cir (It)1(2)

In the result appeals of all the assessment years are allowed

ITA 1701/MUM/2014[2009-10]Status: DisposedITAT Mumbai30 Aug 2019AY 2009-10

Bench: Shri G. S. Pannu, Vice- & Shri Pawan Singh

For Appellant: Shri Dhanesh Bafna with Miss. Hirali Desai (ARs)For Respondent: Shri Samuel Darse CIT-DR and Sh. Manish K. Singh ( Sr DR)
Section 143(3)Section 254(1)Section 271Section 9

…IN THE INCOME-TAX APPELLATE TRIBUNAL “L” BENCH MUMBAI BEFORE SHRI G. S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 1439/Mum/2015 (Assessment Year 2010-11) NetCracker Technology Asst. DIT Circle-1(1), Solutions Inc. Vs. International Taxation, (Formerly known as Mumbai-400020. Convergys Information Management Group Inc.) 201, 6th Floor, East Fourth Street, Cincinnati, Ohi-45202, USA PAN: AACCC8990N Appellant Respondent Appellant by : Shri Dhanesh Bafna with Miss. Hirali Desai (ARs) Respondent by : Shri Samuel Darse CIT-DR and Sh. Manish K. Singh ( Sr DR) Date of Hearing : 21.06.2019 D…

Deputy Commssioner of Income-Tax, Pune vs. Igate Global Solutions Ltd., Pune

In the result, both the appeals are partly allowed

ITA 342/PUN/2014[2009-10]Status: DisposedITAT Pune26 Aug 2019AY 2009-10

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita. No.342/Pun/2014 िनधा"रण वष" / Assessment Year : 2009-10

Section 115JSection 195(2)Section 201(1)Section 40Section 9(1)(vi)

…of the payment received by the assessee under the supply agreement could be classified as royalty within the meaning of section 9(1)(vi) of the Act or under the relevant clause of the DTAA. 8 and IT(TP) A.No.10/Bang/2014 8. In DIT Vs. Infrasoft Ltd. (2014) 264 CTR 329 (Delhi), the assessee, an international software marketing and development company opened a branch office in India and imported package in the form of CDs customized according to requirements of customers. The AO treated entire amount received by the assessee for transfer of software as well as other incidental services in nature of royalty an…

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

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

ITA 5678/MUM/2016[2011-12]Status: DisposedITAT Mumbai09 Aug 2019AY 2011-12

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singh

For Appellant: Shri Paras Savla with Shri Pratik Poddar (AR)For Respondent: Shri Nishant Samaiya
Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 764/Mum/2017 (Assessment Year 2012-13) Renaissance Services BV, DDIT (International C/o MMR & Associates LLP, Taxation) -4(1) Vs. BMR House, 36B, Dr. R.K. Room No. 1712, 7th Floor, Air India Building, Shirodkar Marg, Parel, Mumbai-400012 Nariman Point, PAN: AAECR4995E Mumbai-400021 Appellant Respondent Appellant by : Shri Paras Savla with Shri Pratik Poddar (AR) Respondent by : Shri Nishant Samaiya (Sr. DR) Date of Hearing : 15.05.2019 Date of Pronouncement : 09.08.2019 O…

Amadeus Global Travel Distribution Sa, Spain vs. ADIT, New Delhi

The appeal of the assessee is allowed with above direction

ITA 1494/DEL/2011[2006-07]Status: DisposedITAT Delhi18 Jul 2019AY 2006-07

Bench: Shri Kuldip Singh & Shri Prashant Maharishiamadeus Global Travel Vs. Adit, Distribution Sa Circle-1(1), (Now Known As Amadeus It International Taxation, Group Sa), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain Pan: Aafca9629P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 80HSection 9

…cases, wherein it has been similarly held that consideration for use of software, in the absence of transfer of copyright therein, would not constitute royalty:  DIT vs. Nokia Network OY: ITA No. 359 of 2005  CIT v. Dynamic Vertical Software India P. Ltd.: 332 ITR 222 (Del)  Convergys Customer Management Group Inc. v. ADIT: 26 ITR(T) 443 (Delhi - Trib.) Amadeus Global Travel Distribution SA Vs. ADIT  ADIT (IT) v. First Advantage (P.) Ltd.: ITA No.3031 & 3032/Mum/2010 (Mum)  ADIT(IT) v. Baan Global BV: 49 ITR(T) 73 (Mum)  Factset Research: 317 ITR 169 (AAR)  DDIT vs. Solid Works: (2012) 51 SOT 34 (Mum)  K…

Qualcomm Technologies Inc., Hyderabad vs. DCIT, Circle- 3(1)(1), International Taxation, New Delhi

In the result, the appeal filed by the assessee are partly allowed

ITA 7230/DEL/2017[2013-14]Status: DisposedITAT Delhi01 Jul 2019AY 2013-14

Bench: Sh. H. S. Sidhu & Sh. R. K. Pandaassessment Year: 2013-14

Section 234Section 234CSection 271Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. H. S. SIDHU, JUDICIAL MEMBER AND SH. R. K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2013-14 Qualcomm Technologies Inc., DCIT S. R. Batliboi & Co. Vs Circle 3 (1) (1), Oval Office, 18, ILabs Centre International Taxation, Hitech City, Madhapur, New Delhi Hyderabad PAN No. AAACQ3149D (APPELLANT) (RESPONDENT) Appellant by Shri Nishant Thakkar, Advocate Ms. Jasmin Amalsadwala, Advocate Respondent by Shri Surender Pal, Sr. DR Date of hearing: 27/05/2019 Date of Pronouncement: 01/07/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the…

M/S. Sandvik Systems Development Ab, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, appeal of the Revenue is dismissed

ITA 190/PUN/2017[2010-11]Status: DisposedITAT Pune27 Jun 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपील सं. / Ita No.190/Pun/2017 िनधा"रण वष" / Assessment Year : 2010-11 M/S. Sandvik Systems Development Ab, C/O. Sandvik Asia Private Limited, Mumbai-Pune Road, Dapodi, Pune-411012. अपीलाथ"/Appellant Pan : Aahcs7485H …. Vs. Dcit (International Taxation), …. ""थ" / Respondent Circle-2, Pune. Assessee By : Shri Nikhil Pathak Revenue By : Shri A. K. Modi सुनवाई क" तारीख / घोषणा क" तारीख / Date Of Hearing : 06.05.2019 Date Of Pronouncement: 27.06.2019 आदेश / Order Per D. Karunakara Rao, Am : This Appeal Is Filed By The Assessee Against The Order Of The Assessing Officer/Tpo/Drp For The Assessment Year 2010-11. 2. The Grounds Raised By The Assessee Are As Under :- “1. Ground 1: On The Facts & Circumstances Of The Case & In Law, The Learned Dispute Resolution Panel ('Ld. Drp’) Erred In Confirming The Action Of The Learned Assessing Officer (‘Ld.Ao’) In Reopening The Assessment Proceedings When The Assessee Had Disclosed Fully & Truly All The Material Facts Necessary For The Assessment. It Is Prayed That The Reopening Initiated Are Invalid & Void & Hence Be Quashed. 2. Ground 2: Without Prejudice To Ground 1 Above, On The Facts & Circumstances Of The Case & In Law, Ld. Drp Have Erred In Confirming The Action Of The Ld. Ao Of Taxing The Receipt For Providing User Access To Software Application Of Rs.

For Appellant: Shri Nikhil PathakFor Respondent: Shri A. K. Modi
Section 148Section 234BSection 9(1)(vi)

…आयकर अपीलीय अिधकरण, पुणे "यायपीठ “lh” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE सु"ी सुषमा चावला, "याियक सद"य एवं "ी डी. क"णाकरा राव, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपील सं. / ITA No.190/PUN/2017 िनधा"रण वष" / Assessment Year : 2010-11 M/s. Sandvik Systems Development AB, C/o. Sandvik Asia Private Limited, Mumbai-Pune Road, Dapodi, Pune-411012. अपीलाथ"/Appellant PAN : AAHCS7485H …. Vs. DCIT (International Taxation), …. ""थ" / Respondent Circle-2, Pune. Assessee by : Shri Nikhil Pathak Revenue by : Shri A. K. Modi सुनवाई क" तारीख / घोषणा क…

St- Ericsson India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 6247/DEL/2015[2011-12]Status: DisposedITAT Delhi28 May 2019AY 2011-12
For Appellant: Shri S.D. Kapila, Advocate &For Respondent: Shri Sarabjeet Singh, Sr. DR
Section 143(3)Section 144CSection 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY I-2 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER Assessment Year: 2011-12 ST-Ericcson India Pvt. Ltd., Vs ACIT, D-28, South Extension Part I, Circle-24(2), New Delhi. New Delhi. PAN: AAMCS1022K (Appellant) (Respondent) Assessee by : Shri S.D. Kapila, Advocate & Shri R.R. Mourya, Advocate Revenue by : Shri Sarabjeet Singh, Sr. DR Date of Hearing : 28.02.2019 Date of Pronouncement : 28.05.2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 30.09.2015 passed…

Microsoft Corporation vs. ADIT Circle-3 (1)

In the result, appeals of the assessee are allowed

ITA 1330/DEL/2008[1999-2000]Status: DisposedITAT Delhi13 May 2019AY 1999-2000

Bench: Shri G.D. Agarwal & Shri K.Narasimha Chary

For Appellant: S/Shri Nageshwar RaoFor Respondent: Shri G.K. Dhall, CIT-DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI G.D. AGARWAL, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.1328 to 1330/Del/2008 Assessment Years: 1997-98 to 1999- 2000 M/s Microsoft Corporation, Vs Asstt. Director of Income-tax, C/o SR Batliboi& Co. Circle 3(1), International Taxation, 8th Floor, Golf View Corporate New Delhi. Tower B, Sector -42,Gurgaon. Assessee by: S/Shri Nageshwar Rao & Sandeep S. Karhail, Advocate Revenue by: Shri G.K. Dhall, CIT-DR Date of Hearing 01.05.2019 Date of Pronouncement 13.05.2019 ORDER PER K. NARASIMHA CHARY, JM Aggrieved by the C…