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.

Microsoft Corporation vs. ADIT Circle-3 (1)

In the result, appeals of the assessee are allowed

ITA 1329/DEL/2008[1998-1999]Status: DisposedITAT Delhi13 May 2019AY 1998-1999

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…

Microsoft Corporation vs. ADIT Circle-3 (1)

In the result, appeals of the assessee are allowed

ITA 1328/DEL/2008[1997-1998]Status: DisposedITAT Delhi13 May 2019AY 1997-1998

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…

Lxia Technologies Limited, Kolkata vs. ACIT, (I.T.) Cir.-1(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 313/KOL/2017[2013-14]Status: DisposedITAT Kolkata30 Apr 2019AY 2013-14

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.313/Kol/2017 ("नधा"रणवष" / Assessment Year:2013-14)

For Appellant: Shri Prashant Mehar Chandani, AdvocateFor Respondent: Dr. P. K. Srihari, CIT DR
Section 143(3)Section 144C(5)Section 9(1)

…rvices by technical or other personnel but does not include payments for servuces mentioned in article 14 and 15 of this convention. The assessee claimed that the case was squarely covered by the Delhi High Court judgment in the case of DIT vs. Infrasoft Ltd. 220 Taxmann 273. It has been gathered that the department has not accepted the order and has challenged it in the Supreme Court. It has to be borne in mind that the panel is an extension of the assessment process and the A.O. is now bound by the directions of DRP. Accordingly, the matter needs to be kept alive in view of its pendency before the Apex Court. T…

I2 Technologies Us Inc, Bangalore vs. DDIT, Bangalore

In the result, the appeal of assessee is allowed

ITA 788/BANG/2010[2006-07]Status: DisposedITAT Bangalore26 Apr 2019AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2006-07

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Smt. Priscilla Singsit, CIT-DR
Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment Year : 2006-07 JDA Software Inc (Successor in interest to i2 Technologies US Inc.) C/o. JDA Software Private Limited, Vs. The Deputy Director of Mantri Commercio, International Tax, Near Sakra World Hospital, Circle-1(1), Bellandur, Outer Ring Road, BANGALORE BANGALORE [PAN: AABCI5282J] APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Advocate Respondent by : Smt. Priscilla Singsit, CIT-DR Shri R.N. Siddappaji, Addl.CIT Date of hearing : 16-04-2019…

Intec Billing Ireland, Mumbai vs. DCIT (It) 2 (2)(1), Mumbai

In the result, appeal of the assessee is partly allowed, as above

ITA 2266/MUM/2017[2013-14]Status: DisposedITAT Mumbai19 Mar 2019AY 2013-14

Bench: Shri G.S. Pannu & Shri Sandeep Gosain: A.Y : 2013-14

For Appellant: Shri M.P. Lohia & Shri Nikhil TiwariFor Respondent: Shri Nishant Samaiya
Section 144C(13)Section 234BSection 271(1)(c)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER : A.Y : 2013-14 Intec Billing Ireland Vs. DDIT (IT), Range-3(1), C/o. S.R.B.C & Associates LLP Mumbai. (Respondent) 14th floor, The Ruby, 29, Senapati Bapat Marg, Dadar (W), Mumbai 400 028. PAN : AADCA7890E (Appellant) Appellant by : Shri M.P. Lohia & Shri Nikhil Tiwari Respondent by : Shri Nishant Samaiya Date of Hearing : 19/03/2019 Date of Pronouncement : 19/03/2019 O R D E R PER G.S. PANNU, VICE PRESIDENT : This appeal by the assessee is directed against the orde…

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

In the result, the appeal filed by the assessee is hereby ordered to be Allowed

ITA 319/MUM/2018[2013-14]Status: DisposedITAT Mumbai25 Feb 2019AY 2013-14

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

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

…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…

Zte Corporation, Gurgaon vs. DCIT, Circle- Gurgaon, International Taxation, Gurgaon

In the result, the appeals of the assessee are partly allowed whereas appeals of the Revenue are dismissed

ITA 7471/DEL/2018[2015-16]Status: DisposedITAT Delhi15 Feb 2019AY 2015-16

Bench: Shri N. K. Billaiya & Smt. Beena A. Pillaisa No. 877/Del/2018 [A/O Ita No. 7471/Del/2018 [A.Y 2015-16]] &

For Appellant: Shri Harpreet Singh Ajmani, AdvFor Respondent: Shri G.K. Bhall, CIT-DR

…and the provision of Article 7 would be applicable and, therefore, the income from software is to be taxed as business income. 72. Ld. counsel relied upon following decisions: - DIT Vs. Ericsson AB (2012) 343 ITR 470 (Del.); - DIT Vs. Infrasoft Ltd. (2013) 39 Taxmann.com 88 (Del.) - Aspect Software Inc. Vs. ADIT (2015) 61 Taxmann.com 36 (Del.) 73. We have considered the submissions of both the parties and have perused the record of the case. We find that in the case of Alcatel Lucent, France Tribunal in para 12,13 & 14 it has been held as under: "12. We have carefully considered the arguments of both the sid…

Zte Corporation, Gurgaon vs. DCIT, Circle- Gurgaon, International Taxation, New Delhi

In the result, the appeals of the assessee are partly allowed whereas appeals of the Revenue are dismissed

ITA 7076/DEL/2017[2014-15]Status: DisposedITAT Delhi15 Feb 2019AY 2014-15

Bench: Shri N. K. Billaiya & Smt. Beena A. Pillaisa No. 877/Del/2018 [A/O Ita No. 7471/Del/2018 [A.Y 2015-16]] &

For Appellant: Shri Harpreet Singh Ajmani, AdvFor Respondent: Shri G.K. Bhall, CIT-DR

…and the provision of Article 7 would be applicable and, therefore, the income from software is to be taxed as business income. 72. Ld. counsel relied upon following decisions: - DIT Vs. Ericsson AB (2012) 343 ITR 470 (Del.); - DIT Vs. Infrasoft Ltd. (2013) 39 Taxmann.com 88 (Del.) - Aspect Software Inc. Vs. ADIT (2015) 61 Taxmann.com 36 (Del.) 73. We have considered the submissions of both the parties and have perused the record of the case. We find that in the case of Alcatel Lucent, France Tribunal in para 12,13 & 14 it has been held as under: "12. We have carefully considered the arguments of both the sid…

M/S. Zte Corporation, Gurgaon vs. DCIT (International Taxation), New Delhi

In the result, the appeals of the assessee are partly allowed whereas appeals of the Revenue are dismissed

ITA 1555/DEL/2017[2013-14]Status: DisposedITAT Delhi15 Feb 2019AY 2013-14

Bench: Shri N. K. Billaiya & Smt. Beena A. Pillaisa No. 877/Del/2018 [A/O Ita No. 7471/Del/2018 [A.Y 2015-16]] &

For Appellant: Shri Harpreet Singh Ajmani, AdvFor Respondent: Shri G.K. Bhall, CIT-DR

…and the provision of Article 7 would be applicable and, therefore, the income from software is to be taxed as business income. 72. Ld. counsel relied upon following decisions: - DIT Vs. Ericsson AB (2012) 343 ITR 470 (Del.); - DIT Vs. Infrasoft Ltd. (2013) 39 Taxmann.com 88 (Del.) - Aspect Software Inc. Vs. ADIT (2015) 61 Taxmann.com 36 (Del.) 73. We have considered the submissions of both the parties and have perused the record of the case. We find that in the case of Alcatel Lucent, France Tribunal in para 12,13 & 14 it has been held as under: "12. We have carefully considered the arguments of both the sid…

M/S. Zte Corporation, Gurgaon vs. DCIT (International Taxation), New Delhi

In the result, the appeals of the assessee are partly allowed whereas appeals of the Revenue are dismissed

ITA 1554/DEL/2017[2012-13]Status: DisposedITAT Delhi15 Feb 2019AY 2012-13

Bench: Shri N. K. Billaiya & Smt. Beena A. Pillaisa No. 877/Del/2018 [A/O Ita No. 7471/Del/2018 [A.Y 2015-16]] &

For Appellant: Shri Harpreet Singh Ajmani, AdvFor Respondent: Shri G.K. Bhall, CIT-DR

…and the provision of Article 7 would be applicable and, therefore, the income from software is to be taxed as business income. 72. Ld. counsel relied upon following decisions: - DIT Vs. Ericsson AB (2012) 343 ITR 470 (Del.); - DIT Vs. Infrasoft Ltd. (2013) 39 Taxmann.com 88 (Del.) - Aspect Software Inc. Vs. ADIT (2015) 61 Taxmann.com 36 (Del.) 73. We have considered the submissions of both the parties and have perused the record of the case. We find that in the case of Alcatel Lucent, France Tribunal in para 12,13 & 14 it has been held as under: "12. We have carefully considered the arguments of both the sid…

DCIT (International Taxation), New Delhi vs. M/S. Zte Corporation

In the result, the appeals of the assessee are partly allowed whereas appeals of the Revenue are dismissed

ITA 5197/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Feb 2019AY 2011-12

Bench: Shri N. K. Billaiya & Smt. Beena A. Pillaisa No. 877/Del/2018 [A/O Ita No. 7471/Del/2018 [A.Y 2015-16]] &

For Appellant: Shri Harpreet Singh Ajmani, AdvFor Respondent: Shri G.K. Bhall, CIT-DR

…and the provision of Article 7 would be applicable and, therefore, the income from software is to be taxed as business income. 72. Ld. counsel relied upon following decisions: - DIT Vs. Ericsson AB (2012) 343 ITR 470 (Del.); - DIT Vs. Infrasoft Ltd. (2013) 39 Taxmann.com 88 (Del.) - Aspect Software Inc. Vs. ADIT (2015) 61 Taxmann.com 36 (Del.) 73. We have considered the submissions of both the parties and have perused the record of the case. We find that in the case of Alcatel Lucent, France Tribunal in para 12,13 & 14 it has been held as under: "12. We have carefully considered the arguments of both the sid…

Zte Corporation, Gurgaon vs. DCIT (International Taxation), Gurgaon

In the result, the appeals of the assessee are partly allowed whereas appeals of the Revenue are dismissed

ITA 4940/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Feb 2019AY 2011-12

Bench: Shri N. K. Billaiya & Smt. Beena A. Pillaisa No. 877/Del/2018 [A/O Ita No. 7471/Del/2018 [A.Y 2015-16]] &

For Appellant: Shri Harpreet Singh Ajmani, AdvFor Respondent: Shri G.K. Bhall, CIT-DR

…and the provision of Article 7 would be applicable and, therefore, the income from software is to be taxed as business income. 72. Ld. counsel relied upon following decisions: - DIT Vs. Ericsson AB (2012) 343 ITR 470 (Del.); - DIT Vs. Infrasoft Ltd. (2013) 39 Taxmann.com 88 (Del.) - Aspect Software Inc. Vs. ADIT (2015) 61 Taxmann.com 36 (Del.) 73. We have considered the submissions of both the parties and have perused the record of the case. We find that in the case of Alcatel Lucent, France Tribunal in para 12,13 & 14 it has been held as under: "12. We have carefully considered the arguments of both the sid…

JCIT (OSD) (International Taxation), Gurgaon vs. M/S. Zte Corporation, Gurgaon

In the result, the appeals of the assessee are partly allowed whereas appeals of the Revenue are dismissed

ITA 3628/DEL/2016[2010-11]Status: DisposedITAT Delhi15 Feb 2019AY 2010-11

Bench: Shri N. K. Billaiya & Smt. Beena A. Pillaisa No. 877/Del/2018 [A/O Ita No. 7471/Del/2018 [A.Y 2015-16]] &

For Appellant: Shri Harpreet Singh Ajmani, AdvFor Respondent: Shri G.K. Bhall, CIT-DR

…and the provision of Article 7 would be applicable and, therefore, the income from software is to be taxed as business income. 72. Ld. counsel relied upon following decisions: - DIT Vs. Ericsson AB (2012) 343 ITR 470 (Del.); - DIT Vs. Infrasoft Ltd. (2013) 39 Taxmann.com 88 (Del.) - Aspect Software Inc. Vs. ADIT (2015) 61 Taxmann.com 36 (Del.) 73. We have considered the submissions of both the parties and have perused the record of the case. We find that in the case of Alcatel Lucent, France Tribunal in para 12,13 & 14 it has been held as under: "12. We have carefully considered the arguments of both the sid…

Zte Corporation, Gurgaon vs. DDIT (International Taxation), New Delhi

In the result, the appeals of the assessee are partly allowed whereas appeals of the Revenue are dismissed

ITA 2805/DEL/2016[2010-11]Status: DisposedITAT Delhi15 Feb 2019AY 2010-11

Bench: Shri N. K. Billaiya & Smt. Beena A. Pillaisa No. 877/Del/2018 [A/O Ita No. 7471/Del/2018 [A.Y 2015-16]] &

For Appellant: Shri Harpreet Singh Ajmani, AdvFor Respondent: Shri G.K. Bhall, CIT-DR

…and the provision of Article 7 would be applicable and, therefore, the income from software is to be taxed as business income. 72. Ld. counsel relied upon following decisions: - DIT Vs. Ericsson AB (2012) 343 ITR 470 (Del.); - DIT Vs. Infrasoft Ltd. (2013) 39 Taxmann.com 88 (Del.) - Aspect Software Inc. Vs. ADIT (2015) 61 Taxmann.com 36 (Del.) 73. We have considered the submissions of both the parties and have perused the record of the case. We find that in the case of Alcatel Lucent, France Tribunal in para 12,13 & 14 it has been held as under: "12. We have carefully considered the arguments of both the sid…

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 7231/DEL/2017[2014-15]Status: PendingITAT Delhi12 Feb 2019AY 2014-15

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year : 2014-15 Qualcomm Technologies Inc., Vs. Dcit, S.R. Batliboi & Co., Circle 3(1)(1), Oval Office, 18, Ilabs Centre, International Taxation, Hitech City, Madhapur, New Delhi. Hyderabad. Pan: Aaacq3149D (Appellant) (Respondent) Assessee By : Shri Nishant Thakkar, Advocate Revenue By : Shri G.K. Dhall, Cit, Dr Date Of Hearing : 07.02.2019 Date Of Pronouncement: 12.02.2019 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 21St September, 2017 Of The Cit(A)-23, New Delhi, Relating To Assessment Year 2014-15. 2. The Facts Of The Case, In Brief, Are That The Assessee Qualcomm Technologies Inc. (Qti) Is A Company Incorporated In The United States Of America & Is A Wholly Owned Subsidiary Of Qualcomm Incorporated, Usa (‘Qualcomm’). Pursuant To A Corporate Restructuring With Effect From 1St October, 2012, Substantially All The Principal Business Units Of Qualcomm (I.E., Qualcomm Cdma Technologies (‘Qct’)

For Appellant: Shri Nishant Thakkar, AdvocateFor Respondent: Shri G.K. Dhall, CIT, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2014-15 Qualcomm Technologies Inc., Vs. DCIT, S.R. Batliboi & Co., Circle 3(1)(1), Oval Office, 18, iLabs Centre, International Taxation, Hitech City, Madhapur, New Delhi. Hyderabad. PAN: AAACQ3149D (Appellant) (Respondent) Assessee by : Shri Nishant Thakkar, Advocate Revenue by : Shri G.K. Dhall, CIT, DR Date of Hearing : 07.02.2019 Date of Pronouncement: 12.02.2019 ORDER PER R.K. PANDA, AM: This appeal by the assessee is directed against the order…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 908/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 907/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 906/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 905/PUN/2015[2007-08]Status: DisposedITAT Pune23 Jan 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

Ongc As Representative Assessee of International Human Resources Dev.Corp., Dehradun vs. Deputy Director of Income-Tax, Dehradun

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

ITA 2486/DEL/2016[2010-11]Status: DisposedITAT Delhi22 Jan 2019AY 2010-11

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2010-11 Ongc As Representative Assessee Of Vs Deputy Director Of Income- International Human Resources Dev. Tax, International Taxation, Corporation, Circle-2, Aayakar Bhawan, Dgm-Head Corp. Tax, Ongc Ltd., 13A, Subhash Road, Room No.244, Old Secretariat Dehradun. Building, Tel Bhawan, Dehradun. Pan: Aaaco1598A

For Appellant: Shri Mohd. Farid, CAFor Respondent: Shri Amit Katoch, Sr. DR
Section 2Section 44BSection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2010-11 ONGC as representative assessee of Vs Deputy Director of Income- International Human Resources Dev. tax, International Taxation, Corporation, Circle-2, Aayakar Bhawan, DGM-Head Corp. Tax, OnGC Ltd., 13A, Subhash Road, Room No.244, Old Secretariat Dehradun. Building, Tel Bhawan, Dehradun. PAN: AAACO1598A (Appellant) (Respondent) Assessee by : Shri Mohd. Farid, CA Revenue by : Shri Amit Katoch, Sr. DR Date of Hearing : 16.01.2019 Date of Pronou…