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.

M/S. Pernod Ricard India P. Ltd., Gurgaon vs. ITO(TDS), New Delhi

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

ITA 6640/DEL/2013[2008-09]Status: DisposedITAT Delhi08 Jan 2019AY 2008-09

Bench: Sh. N. K. Billaiya & Ms. Suchitra Kambleassessment Year: 2008-09 Pernod Ricard India Pvt. Ito (Tds), Ltd., Building No.8A, 4Th Vs Ward – 3(2) Floor, Dlf Cyber City, Dlf New Delhi Phase-Ii, Gurgaon -122002 Pan Aaacs4781P (Appellant) (Respondent)

Section 201

…for software maintenance or the payments were made for antivirus software, anti spam software etc. The invoices clearly show that the payments have been made for the use of copy righted article. The Hon’ble High Court of Delhi in the case of Infrasoft Limited 264 CTR 329 has held that amount received by the assessee a non-resident company for granting license to use its copyrighted software for licensee own business purpose only could not be brought to tax as royalty under article 12 (3) OF India USDTA. The relevant findings of the Hon’ble Delhi High Court read as under :- 87. The license granted by the Ass…

Mentor Graphics Ireland Ltd., New Delhi vs. ACIT (International Taxation), New Delhi

The appeal of the assessee is partly allowed

ITA 6693/DEL/2016[2013-14]Status: DisposedITAT Delhi23 Nov 2018AY 2013-14

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2013-14

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri G.K. Dhall, CIT DR
Section 144C(1)Section 9(1)(vi)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2013-14 Mentor Graphics Ireland ACIT(International Ltd., Taxation), B-29, 9th floor, Circle 2(2)(1), Room No. Himalaya House, 411, 23, Kasturba Gandhi Marg, vs 4th Floor, E-2 Block, New Delhi-110001 Pratyaksh Kar Bhawan, (PAN: AAGCM6365H) Civic Centre, J.L. Nehru Marg, New Delhi-110002 Appellant Respondent Appellant by: Shri Tarandeep Singh, Advocate Respondent by : Shri G.K. Dhall, CIT DR Date of hearing : 29.08.2018 Date of pron…

DDIT, Dehradun vs. M/S. Ongc As Representative Assessee of M/S. Computer Modeling Group Ltd., Dehradun

ITA 1965/DEL/2014[2010-11]Status: DisposedITAT Delhi12 Nov 2018AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 115ASection 143(3)Section 234BSection 44BSection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E : NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos.3046/Del/2010; 3908/Del/2011; 440 & 6170/Del/2012; & 1892/Del/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 ONGC as representative DDIT,International Taxation, Assessee of Computer Aayakar Bhawan, Vs. Modelling Group of Canada, 13A, Subhash Road, The Dy. General Manager Dehradun. (F&A), Oil and Natural Gas Corporation Ltd., Corporate Tax Division, Room No.244, Old Secretariat Building, Tel Bhawan, Dehradun. PAN: AAACO1598A Assessment Year : 2010-11 DDIT,…

M/S. Ongc As Representative Assessee of Computer Modeling Group Ltd., Dehradun vs. ADIT, Dehradun

ITA 1892/DEL/2014[2010-11]Status: DisposedITAT Delhi12 Nov 2018AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 115ASection 143(3)Section 234BSection 44BSection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E : NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos.3046/Del/2010; 3908/Del/2011; 440 & 6170/Del/2012; & 1892/Del/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 ONGC as representative DDIT,International Taxation, Assessee of Computer Aayakar Bhawan, Vs. Modelling Group of Canada, 13A, Subhash Road, The Dy. General Manager Dehradun. (F&A), Oil and Natural Gas Corporation Ltd., Corporate Tax Division, Room No.244, Old Secretariat Building, Tel Bhawan, Dehradun. PAN: AAACO1598A Assessment Year : 2010-11 DDIT,…

M/S. Ongc As Representative A/O Computer Modelling Group Ltd., Dehradun vs. ITO, Dehradun

ITA 6170/DEL/2012[2009-10]Status: DisposedITAT Delhi12 Nov 2018AY 2009-10

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 115ASection 143(3)Section 234BSection 44BSection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E : NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos.3046/Del/2010; 3908/Del/2011; 440 & 6170/Del/2012; & 1892/Del/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 ONGC as representative DDIT,International Taxation, Assessee of Computer Aayakar Bhawan, Vs. Modelling Group of Canada, 13A, Subhash Road, The Dy. General Manager Dehradun. (F&A), Oil and Natural Gas Corporation Ltd., Corporate Tax Division, Room No.244, Old Secretariat Building, Tel Bhawan, Dehradun. PAN: AAACO1598A Assessment Year : 2010-11 DDIT,…

Ongc As Representative Assessee of Computer Modelling Group Ltd., Dehradun vs. ADIT, Dehradun

ITA 440/DEL/2012[2008-09]Status: DisposedITAT Delhi12 Nov 2018AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 115ASection 143(3)Section 234BSection 44BSection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E : NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos.3046/Del/2010; 3908/Del/2011; 440 & 6170/Del/2012; & 1892/Del/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 ONGC as representative DDIT,International Taxation, Assessee of Computer Aayakar Bhawan, Vs. Modelling Group of Canada, 13A, Subhash Road, The Dy. General Manager Dehradun. (F&A), Oil and Natural Gas Corporation Ltd., Corporate Tax Division, Room No.244, Old Secretariat Building, Tel Bhawan, Dehradun. PAN: AAACO1598A Assessment Year : 2010-11 DDIT,…

Ongc As Representative Assessee of Computer Modelling Group Ltd., Dehradun vs. DDIT, Dehradun

ITA 3908/DEL/2011[2007-08]Status: DisposedITAT Delhi12 Nov 2018AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 115ASection 143(3)Section 234BSection 44BSection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E : NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos.3046/Del/2010; 3908/Del/2011; 440 & 6170/Del/2012; & 1892/Del/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 ONGC as representative DDIT,International Taxation, Assessee of Computer Aayakar Bhawan, Vs. Modelling Group of Canada, 13A, Subhash Road, The Dy. General Manager Dehradun. (F&A), Oil and Natural Gas Corporation Ltd., Corporate Tax Division, Room No.244, Old Secretariat Building, Tel Bhawan, Dehradun. PAN: AAACO1598A Assessment Year : 2010-11 DDIT,…

Eprss Prepaid Recharge Services India P. Ltd., Pune vs. Income-Tax Officer

In the result, both the appeals of assessee are allowed

ITA 828/PUN/2016[2011-12]Status: DisposedITAT Pune24 Oct 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.828/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Eprss Prepaid Recharge Services India P. Ltd., 207, Kpct Commercial Complex, Fatima Nagar, Wanowrie, अऩीऱाथी/Appellant Pune – 411013 …. Pan:Aabce5025H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward – 1(4), Pune

For Appellant: Shri Kishore PhadkeFor Respondent: S/Shri Ajay Modi and Rajeev Kumar, CIT
Section 143(3)Section 40Section 9(1)(vi)

…for the assessee was that amendment made was under the Income Tax Act, but not to the Treaty Law. In this regard, he relied on the decision in DDIT Vs. New Skies Satelite BV & Other (supra) and the Hon‟ble High Court of Delhi in DIT Vs. Infrasoft Ltd. (2014) 264 CTR 329 (Del). The last aspect raised by assessee was we have to look at the Treaty Law in this regard. He pointed out that observations of CIT(A) in para 10 at page 8 were incorrect. He stressed that the issue of royalty based taxation was decided in the background of DTAA, hence analogy of CIT(A) that DTAA related submissions were not made, was incorre…

Eprss Prepaid Recharge Services India P. Ltd., Pune vs. Income-Tax Officer

In the result, both the appeals of assessee are allowed

ITA 1204/PUN/2016[2010-11]Status: DisposedITAT Pune24 Oct 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.828/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Eprss Prepaid Recharge Services India P. Ltd., 207, Kpct Commercial Complex, Fatima Nagar, Wanowrie, अऩीऱाथी/Appellant Pune – 411013 …. Pan:Aabce5025H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward – 1(4), Pune

For Appellant: Shri Kishore PhadkeFor Respondent: S/Shri Ajay Modi and Rajeev Kumar, CIT
Section 143(3)Section 40Section 9(1)(vi)

…for the assessee was that amendment made was under the Income Tax Act, but not to the Treaty Law. In this regard, he relied on the decision in DDIT Vs. New Skies Satelite BV & Other (supra) and the Hon‟ble High Court of Delhi in DIT Vs. Infrasoft Ltd. (2014) 264 CTR 329 (Del). The last aspect raised by assessee was we have to look at the Treaty Law in this regard. He pointed out that observations of CIT(A) in para 10 at page 8 were incorrect. He stressed that the issue of royalty based taxation was decided in the background of DTAA, hence analogy of CIT(A) that DTAA related submissions were not made, was incorre…

Viacom 18 Media P.Ltd, Mumbai vs. DCIT (It) 4(3)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 618/MUM/2017[2016-17]Status: DisposedITAT Mumbai12 Oct 2018AY 2016-17

Bench: Shri Mahavir Singh() & Shri G Manjunatha ()

Section 195Section 248Section 9(1)(vi)Section 90(2)

…1 ITA 618/Mum/2017 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI Before Shri Mahavir Singh(JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) I.T.A No.618/Mum/2017 (Assessment year: 2016-17) Viacom 18 Media Pvt Ltd vs Dy.CIT(International Taxation)- Zion Bizworld, Subhash 4(3)(1), Mumbai Road-A, Near Garware Office, Vile Parle (E), Mumbai-400 057 PAN : AAACM9164E APPELLANT RESPONDENT Appellant by Shri Arvind Sonde Respondent by Shri M.V. Rajguru Date of hearing 18-07-2018 Date of pronouncement -10-2018 O R D E R Per G Manjunatha, AM : This appeal filed by the assessee is directed…

Saraswat Infotech P.Ltd, Navi Mumbai vs. DCIT WD 15(3)(2), Mumbai

The appeal of the assessee is allowed for statistical purpose in terms of our aforesaid observations

ITA 1590/MUM/2017[2013-14]Status: DisposedITAT Mumbai10 Oct 2018AY 2013-14

Bench: Shri B.R. Baskaran & Shri Ravish Soodsaraswat Infotech Pvt. Ltd. Ranjan Kumar Singh, (Formerly Known As Saraswat Deputy Commissioner Of Income Infotech Ltd.) 3Rd Floor, Tax, Ward-15(3)(2), Madhushree, Plot No. 85, Vs. Mumbai. District Business Center, Sector 17, Vashi, Navi Mumbai Pan – Aajcs4303A (Appellant) (Respondent)

For Appellant: Shri Ashok Kumar Suthar, A.RFor Respondent: Shri Nishant Samaiya, D.R
Section 143(2)Section 143(3)Section 194JSection 40

…any ltd. Vs. ITO (IT) TDS-2, Mumbai [ITA No. 8184/Mum/2011; dated 23.08.2018]. It was submitted by the ld. A.R, that the Tribunal in its aforesaid order by relying on the judgment of the Hon‟ble High Court of Delhi in the case of DIT Vs. Infrosoft Ltd. (2014) 264 CTR 329 (Del) has held, that where an amount is received pursuant to granting of a license to use the copyrighted software for the licensees own business, the same could not be brought to tax as “royalty” under Article 12(3) of the India-USA Tax Treaty. On the basis of his aforesaid contention, it was submitted by the ld. A.R that the lower authorities h…

Reliance General Insurance Co. Ltd, Mumbai vs. ITO (It) TDS-2, Mumbai

The appeal of the assessee is allowed

ITA 8184/MUM/2011[2009-10]Status: DisposedITAT Mumbai23 Aug 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm Reliance General Insurance Co. Ltd. Income Tax Officer (I.T) Tds-2 C/O Jitendra Sanghavi & Co. Aayakar Bhavan, M.K. Road, बिधम/ 405, Churchgate Chambers, Churchgate, Vs. Mumbai- 400 020 5, New Marin Lines, Mumbai- 400 020 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcr6747B (अऩीराथी /Assessee) (प्रत्मथी / Revenue) :

For Appellant: Shri Jitendra Sanghvi &For Respondent: Shri M.V. Rajguru, D.R
Section 195Section 201Section 201(1)Section 9(1)(vi)

…therefore, the remittance towards training fees also could not be assessed as the its business profits under Article 7 of India-USA Tax Treaty. The ld. A.R relying on the judgment of the Hon‟ble High Court of Delhi in the case of DIT Vs. Infrasoft Ltd. (2014) 264 CTR 329 (Delhi) submitted that the amount received by M/s Fair Isaac International Corpn. for granting licence to the assessee to use its copyrighted software for the latters internal business purpose only could not be brought to tax as “royalty” under Article 12(2) of the India-USA Tax Treaty. The ld. A.R in order to support his aforesaid contention als…

Systems America (India) Ltd vs. Addl. Commissioner of Income Tax

In the result, appeal of the assessee is partly allowed and that of the Department is dismissed

ITA 905/DEL/2005[2001-2002]Status: DisposedITAT Delhi12 Jul 2018AY 2001-2002

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Respondent: Sh. M. Baranwal, Sr. DR
Section 10ASection 10A(9)Section 195Section 234BSection 250Section 35DSection 37(1)Section 80

…cer (Taxation), Ward 19(2), Bangalore (2006) 9 SOT 756 (Bang) ii. The Principal Commissioner of Income Tax-6 vs. M. Tech India P. Ltd. 381 ITR 31 (Del) iii. CIT vs. Neyveli Lignite Corporation Ltd. 243 ITR 459 (Mad) iv. Vertical Software India P. Ltd., [2011] 332 ITR 222 (Del) 36. In his rival submission, the learned Sr. DR strongly supported the orders of the authorities below and relied the judgment of the Hon’ble Karnataka High Court in the case of CIT vs. Samsung Electronics Co. Ltd. (2012) reported at 345 ITR 494 (Karn). 37. We have considered the submissions of both the parties and carefully gone through…

ACIT, Circle-7(1) vs. System America India Ltd

In the result, appeal of the assessee is partly allowed and that of the Department is dismissed

ITA 1492/DEL/2005[2001-2002]Status: DisposedITAT Delhi12 Jul 2018AY 2001-2002

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Respondent: Sh. M. Baranwal, Sr. DR
Section 10ASection 10A(9)Section 195Section 234BSection 250Section 35DSection 37(1)Section 80

…cer (Taxation), Ward 19(2), Bangalore (2006) 9 SOT 756 (Bang) ii. The Principal Commissioner of Income Tax-6 vs. M. Tech India P. Ltd. 381 ITR 31 (Del) iii. CIT vs. Neyveli Lignite Corporation Ltd. 243 ITR 459 (Mad) iv. Vertical Software India P. Ltd., [2011] 332 ITR 222 (Del) 36. In his rival submission, the learned Sr. DR strongly supported the orders of the authorities below and relied the judgment of the Hon’ble Karnataka High Court in the case of CIT vs. Samsung Electronics Co. Ltd. (2012) reported at 345 ITR 494 (Karn). 37. We have considered the submissions of both the parties and carefully gone through…

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

ITA 609/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Jul 2018AY 2010-11

Bench: Shri Chandra Poojari & Shri Kuldip Singh

For Appellant: Shri S.D. Kapila, AdvocateFor Respondent: Shri Sanjay Kumar Yadav, Senior DR
Section 143Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.609/Del./2015 (ASSESSMENT YEAR : 2010-11) ST-Ericsson India Pvt. Ltd., vs. DCIT, Circle 24 (2), S – 327, Lower Ground Floor, New Delhi. Greater Kailash – II, New Delhi – 110 048. (PAN : AAMCS1022K) ITA No.168/Del./2015 (ASSESSMENT YEAR : 2010-11) DCIT, Circle 24 (2), vs. ST-Ericsson India Pvt. Ltd., New Delhi. S – 327, Lower Ground Floor, Greater Kailash – II, New Delhi – 110 048. (PAN : AAMCS1022K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri S.D. Kapila…

DCIT, New Delhi vs. M/S. St Ericsson India Pvt. Ltd., New Delhi

ITA 168/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Jul 2018AY 2010-11

Bench: Shri Chandra Poojari & Shri Kuldip Singh

For Appellant: Shri S.D. Kapila, AdvocateFor Respondent: Shri Sanjay Kumar Yadav, Senior DR
Section 143Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.609/Del./2015 (ASSESSMENT YEAR : 2010-11) ST-Ericsson India Pvt. Ltd., vs. DCIT, Circle 24 (2), S – 327, Lower Ground Floor, New Delhi. Greater Kailash – II, New Delhi – 110 048. (PAN : AAMCS1022K) ITA No.168/Del./2015 (ASSESSMENT YEAR : 2010-11) DCIT, Circle 24 (2), vs. ST-Ericsson India Pvt. Ltd., New Delhi. S – 327, Lower Ground Floor, Greater Kailash – II, New Delhi – 110 048. (PAN : AAMCS1022K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri S.D. Kapila…

Ciena India Pvt. Ltd., Gurgaon vs. ITO, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 984/DEL/2011[2008-09]Status: DisposedITAT Delhi29 Jun 2018AY 2008-09

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Ms. Reetika Garg (CA) &For Respondent: Sh. Surender Pal (Sr. DR)
Section 195Section 201Section 201(1)

…nition of "royalty" and the assessee is entitled to rely on the beneficial provisions of the DTAA under Section 90(2) of the Act.” The Ld. Counsel also relied on the decision of the Hon’ble Delhi High 11. Court in the case of DIT Vs Infrasoft Ltd reported in 264 CTR 329. 12. The Ld. DR on the other hand, relied on the order of the lower authorities and submitted that Hon’ble Karnataka High Court in the case of Samsung Electronics Co. Ltd reported in (2011) 16 taxmann.com 141 has held that payment for sale of software constitute transfer of copyright resulting into royality income in the hands of the recipient…

Ciena India Pvt. Ltd., Gurgaon vs. ITO, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 959/DEL/2011[2007-08 (F.Y. 2006-07)]Status: DisposedITAT Delhi29 Jun 2018

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Ms. Reetika Garg (CA) &For Respondent: Sh. Surender Pal (Sr. DR)
Section 195Section 201Section 201(1)

…nition of "royalty" and the assessee is entitled to rely on the beneficial provisions of the DTAA under Section 90(2) of the Act.” The Ld. Counsel also relied on the decision of the Hon’ble Delhi High 11. Court in the case of DIT Vs Infrasoft Ltd reported in 264 CTR 329. 12. The Ld. DR on the other hand, relied on the order of the lower authorities and submitted that Hon’ble Karnataka High Court in the case of Samsung Electronics Co. Ltd reported in (2011) 16 taxmann.com 141 has held that payment for sale of software constitute transfer of copyright resulting into royality income in the hands of the recipient…

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

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 7159/MUM/2012[2009-10]Status: DisposedITAT Mumbai08 Jun 2018AY 2009-10

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Renaissance Services Bv The Deputy Director Of C/O Bmr & Associates Llp Income-Tax (International बिधम/ Bmr House, 36B Taxation)-2(1), 1St Floor 36B, Dr. R.K Shirodkar Marg, Room No. 120, Scindia Vs. Parel, Mumbai- 400 012 House, Ballard Estate Mumbai- 400 038 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaecr4995E (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: S/shri Paras S. Savla and PratikFor Respondent: Shri M.V. Rajguru, Sr.D.R
Section 143(2)Section 143(3)Section 144C(3)Section 234BSection 250

…P a g e | 1 ITA No. 7159/Mum/2012 A.Y 2009-10 Renaissance Services BV Vs. The DDIT (I.T.) IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI G.S.PANNU, AM AND SHRI RAVISH SOOD, JM Renaissance Services BV The Deputy Director of C/o BMR & Associates LLP Income-Tax (International बिधम/ BMR House, 36B Taxation)-2(1), 1st Floor 36B, Dr. R.K Shirodkar Marg, Room No. 120, Scindia Vs. Parel, Mumbai- 400 012 House, Ballard Estate Mumbai- 400 038 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAECR4995E (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant by : S/shri Paras S. Savla and Pratik…

Shell Information Technology International Bv, Mumbai vs. Asst. Commissioner of Income Tax(International Taxation)-4(2)(1), Mumbai

In the result, appeal filed by the assessee for assessment year 2011-12 is partly allowed

ITA 2058/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 May 2018AY 2011-12

Bench: Shri Rajendra, Am & Shri Ram Lal Negi, Jm आिकर अपील सं./Ita No. 2058/Mum/2016 (धििाारण वर्ा / Assessment Year: 2011-12) M/S Shell Information Technology Vs. The Assistant Commissioner Of International Bv, Income Tax (International C/O B S R & Co. Llp, Taxation)-4(2)(1), 1St Floor, Lodha Excelus, Scindia House, Ballard Estate, Apollo Mills Compound, N.M. Road, Mumbai - 400038 N.M. Joshi Marg, Mahalaxmi, Mumbai - 400011 स्थािी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaics9091A (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) राजस्व की ओर से / Assessee By : Shri Madhuragrawal (Ar) यनर्ावररती की ओर से /Revenue By : Shri Samuel Darse (Cit Dr) सुनर्ाई की तारीख / Date Of Hearing : 27/02/2018 घोषणा की तारीख/Date Of Pronouncement: 28/05/2018

For Appellant: Shri MadhurAgrawal (AR)For Respondent: Shri Samuel Darse (CIT DR)
Section 143(3)Section 144C(13)Section 2(24)Section 234ASection 234BSection 271(1)(c)Section 9(1)(vi)

…annot be reckoned as "royalty" is factually and legally correct and the same is upheld. 15. Apart from that now there are various decisions of Hon'ble High Court including that of Hon'ble Delhi High Court in case of DIT vs. Infrasoft Ltd., reported in [20131 39 Taxmann.com 88, wherein host of other decisions have been referred and relied upon. In the A.Y. 2008-09, the learned CIT (A) has relied upon the decision of Hon'ble Karnataka High Court in the case CIT vs. Samsung Electronics Co. Ltd. [2013]345 ITR 494 and some other decisions of the Tribunal. We find that the Hon'ble Delhi High Court has taken note of th…