Elsevier Information Systems GmbH v. DCIT(IT)

106 Taxmann.com 401Reported decision2019#9507 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 143(3)Section 144C(13)Section 270A Section 9(1)(vi)Section 9(1)(vii)Section 153 Section 2(o)

Issues it is cited on

copyrighted article section 9(1)(vi)section 9(1)section 9(1)(vii)tax treaty permanent establishment fees for technical services section 195 section 144c(13)final assessment order dispute resolution panel non-resident

Judgments citing Elsevier Information Systems GmbH v. DCIT(IT)

JOHN WILEY & SONS, INC.,UNITED STATES OF AMERICA vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE 2(1)(2), NEW DELHI, CIVIC CENTRE, MINTO ROAD, NEW DELHI

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

ITA 2029/DEL/2025[2022-23]Status: DisposedITAT Delhi10 Nov 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2022-23]

Section 143(3)Section 144C(13)Section 153Section 270ASection 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2022-23] John Wiley and Sons, Inc. The Assistant Commissioner of C/o- Deloitte Haskins & Sells Income Tax, LLP, Tower-B, 7th Floor, Vs International Taxation, Building 10 DLF Cyber City Circle-2(1)(2), Complex, Phase-II, Gurugram New Delhi Haryana-122002 PAN-AACCJ5564B Assessee Revenue Assessee by Shri Vihsal Kalra, Adv. and Ms. Reema Grewal, CA Revenue by Shri M.S. Nethrapal, CIT-DR Date of Hearing 13.08.2025 Date of Pronouncement 10.11…

JOHN WILEY AND SONS, INC.,U. S. vs. DCIT CIRCLE 2(1)(2), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2344/DEL/2023[2020-21]Status: DisposedITAT Delhi21 Aug 2024AY 2020-21

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Pareek

For Appellant: Sh. Vishal Kalra, Adv. &For Respondent: Sh. Vijay B. Vasanta, CIT-DR

Section 143(3)Section 144C(13)Section 270ASection 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Pareek, Judicial Member ITA No. 2344/Del/2023 : Asstt. Year: 2020-21 John Wiley and Sons Inc., Vs DCIT, C/o Deloittee Haskings & Sells, 7th International Taxation, Floor, Tower-B, Building No. 10, Circle-2(1)(2), Cyber City, DLF-II, Gurgaon-122002 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AACCJ5564B Assessee by : Sh. Vishal Kalra, Adv. & Ms. Snigdha Gautam, Adv. Revenue by : Sh. Vijay B. Vasanta, CIT-DR Date of Hearing: 27.05.2024 Date of Pronouncement: 21.08.2024 ORDER Per Dr. B. R.…

ELSEVIER LTD,GURGOAN vs. ACIT, CIRCLE-1(2)(2), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal is allowed

ITA 2351/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Apr 2023AY 2018-19

Bench: Shri Saktijit Dey & Dr. Brr Kumarassessment Year: 2018-19

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Elsevier Ltd., C/o. Vs. ACIT, RELX India P. Ltd., Circle-1(2)(2), International C/o. Relx India Pvt. Ltd., Circle, 14th Floor, Tower-B, Delhi Building No. 10, DLF Cyber City, Gurgaon, Haryana PIN: 122002 PAN :AADCE3241K (Appellant) (Respondent) Assessee by Shri Rishabh Malhotra, AR Department by Shri Vijay Vazanta, CIT-DR Date of hearing 18.04.2023 Date of pronouncement 27.04.2023 ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: Captioned appeal…

JEFFERIES LLC,MUMBAI vs. DCIT(IT)3(1)(1), MUMBAI

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

ITA 5674/MUM/2017[2012-13]Status: DisposedITAT Mumbai28 Mar 2023AY 2012-13

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blejefferies Llc V. Dcit (It)-3(1)(1) C/O. Srbc & Associates Llp Room No. 1605, 16Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aaccj8881D (Appellant) (Respondent) Jefferies International Limited V. Dcit (It)-3(1)(1) C/O. Srbc & Associates Llp Room No. 1605, 16Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aabcj7041C (Appellant) (Respondent)

Section 2(24)(iva)Section 234ASection 234BSection 271(1)(c)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Jefferies LLC v. DCIT (IT)-3(1)(1) C/o. SRBC & Associates LLP Room No. 1605, 16th Floor 14th Floor, The Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 PAN: AACCJ8881D (Appellant) (Respondent) Jefferies International Limited v. DCIT (IT)-3(1)(1) C/o. SRBC & Associates LLP Room No. 1605, 16th Floor 14th Floor, the Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W),…

UPTODATE INC.,GURGAON vs. DCIT, CIRCLE-3(1)(1), INT. TAXATION, NEW DELHI

In the result, the appeal is allowed, to the extent indicated

ITA 7347/DEL/2019[2016-17]Status: DisposedITAT Delhi28 Feb 2023AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2016-17 M/S. Uptodate Inc., Vs. Dcit, 10Th Floor, Building No. 10, Circle-3(1)(1), Intl. Taxation, Phase-Ii, Dlf Cyber City, New Delhi Gurgaon Pan :Aabcu1828Q (Appellant) (Respondent)

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2016-17 M/s. Uptodate Inc., Vs. DCIT, 10th Floor, Building No. 10, Circle-3(1)(1), Intl. Taxation, Phase-II, DLF Cyber City, New Delhi Gurgaon PAN :AABCU1828Q (Appellant) (Respondent) Appellant by Sh. Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate Sh. Vibhu Jain, Advocate Sh. Amarbir Singh Walia, CA Respondent by Sh. Sanjay Kumar, Sr. DR Date of hearing 17.02.2023 Date of pronouncement 28.02.2023 ORDER PER SAKTIJIT DEY, JM: This is an appeal by t…

SPRINGER NATURE CUSTOMER SERVICES CENTRE GMBH,NEW DELHI vs. JCIT, INTERNATIONALO TAXATION, CIRCLE-3(1)(2), NEW DELHI

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

ITA 2534/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Oct 2022AY 2013-14

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2013-14] Springer Nature Customer Services Vs Jcit Centre Gmbh (Earlier Known As (International Taxation), Springer Customer Centre Gmbh), Circle-3(1)(2), 7Th Floor, Vijaya Building, New Delhi. 17-Barakhamba Road, New Delhi-110001. Pan-Aascs1092B Appellant Respondent Appellant By S/Shri Himanshu Sinha, Bhuwan Dhooper & Vibhu Gupta, Advocates Respondent By Ms. Rashmita Jha, Cit Dr Date Of Hearing 20.09.2022 Date Of Pronouncement 14.10.2022

Section 143(3)Section 234ASection 234BSection 271Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “D” BENCH: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2013-14] Springer Nature Customer Services vs JCIT Centre GmbH (earlier known as (International Taxation), Springer Customer Centre GmbH), Circle-3(1)(2), 7th Floor, Vijaya Building, New Delhi. 17-Barakhamba Road, New Delhi-110001. PAN-AASCS1092B APPELLANT RESPONDENT Appellant by S/Shri Himanshu Sinha, Bhuwan Dhooper & Vibhu Gupta, Advocates Respondent by Ms. Rashmita Jha, CIT DR Date of Hearing 20.09.2022 Date of Pronouncement 14.10.2022 ORDER PER KUL…

M/S. EDUNXT GLOBAL SDN. BHD.,MALAYSIA vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE- 1(1), BANGALORE

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

ITA 2529/BANG/2019[2016-17]Status: DisposedITAT Bangalore30 Aug 2022AY 2016-17

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Smt. Vandana Sagar, CIT-DR

Section 143(3)Section 144Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 2529/Bang/2019 Assessment Year : 2016-17 M/s. EduNxt Global SDN BHD, The Assistant C/o. Manipal Global Commissioner of Income Education Services Tax, Pvt. Ltd., International Taxation 14, Old Airport Circle 1(1), Road, Vs. Bangalore. Bangalore – 560 008. PAN: AADCE6923A APPELLANT RESPONDENT Assessee by : Shri Padamchand Khincha, CA Revenue by : Smt. Vandana Sagar, CIT-DR Date of Hearing : 30-06-2022 Date of Pronouncement : 30-08-2022 ORDER PER BEENA PILLAI,…

PRELUDESYS INDIA PVT LTD,KANCHIPURAM vs. DCIT , CPC, BENGALURU

In the result, the appeals of the Assessee in I

ITA 76/CHNY/2021[2019-20]Status: DisposedITAT Chennai26 Aug 2022AY 2019-20

Bench: Shri Manoj Kumar Aggarwal & Shri Sonjoy Sarmaआयकर अपील सं./I.T.A Nos.:75 & 76/Chny/2021 िनधा"रण वष"/ Assessment Years: 2018–19 & 2019-20 M/S. Preludesys India Private Limited, The Deputy Commissioner Of Old No.D-12, New No.3/A3, Vs. Income Tax, First Cross Road, Centralized Processing Center Kelambakkam, [Cpc], Kancheepuram – 603 103.T.N Income Tax Department, Bengaluru – 560 500 Pan : Aabcp 7252K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Mr. B. Ramakrishnan, Fca ""यथ"क"ओरसे/Respondent By : Mr. Arv Sreenivasan, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 18.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022

For Appellant: Mr. B. Ramakrishnan, FCAFor Respondent: Mr. ARV Sreenivasan, Addl. CIT

Section 143(1)Section 234BSection 36(1)(va)Section 40Section 9

…आयकर अपीलीय अिधकरण, ‘ए’"यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी मनोज कुमार अ"वाल, लेखा सद"य "ी संजय शमा" ,"याियक सद"य सम" BEFORE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER आयकर अपील सं./I.T.A Nos.:75 & 76/CHNY/2021 िनधा"रण वष"/ Assessment Years: 2018–19 & 2019-20 M/s. Preludesys India Private Limited, The Deputy Commissioner of Old No.D-12, New No.3/A3, Vs. Income Tax, First Cross Road, Centralized Processing Center Kelambakkam, [CPC], Kancheepuram – 603 103.T.N Income Tax Department, Bengaluru – 560 500 PAN : AABCP 7252K (अपीलाथ"/Appellant…

PRELUDESYS INDIA PVT LTD,,KANCHIPURAM vs. DCIT , CPC, BENGALURU

In the result, the appeals of the Assessee in I

ITA 75/CHNY/2021[2018-19]Status: DisposedITAT Chennai26 Aug 2022AY 2018-19

For Appellant: Mr. B. Ramakrishnan, FCAFor Respondent: Mr. ARV Sreenivasan, Addl. CIT

Section 143(1)Section 234BSection 36(1)(va)Section 40Section 9

EDUNXT GLOBAL SDN BHD,MALAYSIA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1), INTERNATIONAL TAXATION, BENGALURU

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

ITA 2496/BANG/2017[2014-15]Status: DisposedITAT Bangalore30 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A No. 2496/Bang/2017 Assessment Year : 2014-15 M/S. Edunxt Global Sdn Bhd, The Deputy Unit A(Ii) Level 5. Commissioner Of Income Menara Shell, Tax, 211 Jalan Tun Circle 1(1), Sambathan, International Taxation, Kuala Lumpur, Vs. Bangalore. My – 50470, Malaysia. Appellant Respondent Assessee By : Shri Padamchand Khincha, Ca : Shri K.V. Aravind, Advocate & Revenue By Standing Counsel For Revenue Date Of Hearing : 23-03-2022 Date Of Pronouncement : 30-03-2022 Order Per Beena Pillaipresent Appeal By Non Resident Assessee Arises Out Of Final Assessment Order Dated 26.09.2017 Passed By The Ld.Dcit(It), Circle -1(1), Bangalore For Assessment Year 2014-15 On Following Grounds Of Appeal: “General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon'Ble Drp To The Extent Prejudicial To The Appellant Is Had In Law & Liable To Be Quashed.

For Appellant: Shri Padamchand Khincha, CA

Section 143(3)Section 144Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 2496/Bang/2017 Assessment Year : 2014-15 M/s. EduNxt Global SDN BHD, The Deputy Unit A(II) Level 5. Commissioner of Income Menara Shell, Tax, 211 Jalan Tun Circle 1(1), Sambathan, International Taxation, Kuala Lumpur, Vs. Bangalore. MY – 50470, Malaysia. APPELLANT RESPONDENT Assessee by : Shri Padamchand Khincha, CA : Shri K.V. Aravind, Advocate and Revenue by Standing Counsel for Revenue Date of Hearing : 23-03-2022 Date of Pronouncement : 30-03-2022 ORDER…

M/S. HITACHI METGLAS (INDIA) PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 3694/DEL/2016[2011-12]Status: DisposedITAT Delhi13 Oct 2021AY 2011-12

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 3694/Del/2016 : Asstt. Year : 2011-12 M/S Hitachi Metglas (India) Pvt. Ltd., Vs Dcit, (Now Merged With Hitachi Metals India Circle-11(2), Pvt. Ltd.), 1C, Vandana Building, 11, New Delhi-110002 Tolstoy Marg, Connaught Place, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabch9302G Assessee By : Sh. Himanshu Sinha, Adv. Revenue By : Sh. Farhat Khan, Sr. Dr Date Of Hearing: 29.07.2021 Date Of Pronouncement: 13.10.2021

For Appellant: Sh. Himanshu Sinha, AdvFor Respondent: Sh. Farhat Khan, Sr. DR

Section 195Section 271(1)(c)Section 4Section 40Section 5Section 8Section 9(1)Section 9(1)(vii)Section 92C

…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. 3694/Del/2016 : Asstt. Year : 2011-12 M/s Hitachi Metglas (India) Pvt. Ltd., Vs DCIT, (Now merged with Hitachi Metals India Circle-11(2), Pvt. Ltd.), 1C, Vandana Building, 11, New Delhi-110002 Tolstoy Marg, Connaught Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AABCH9302G Assessee by : Sh. Himanshu Sinha, Adv. Revenue by : Sh. Farhat Khan, Sr. DR Date of Hearing: 29.07.2021 Date of Pronouncement: 13.10.2021 ORDER Per Dr. B…