Google India Pvt. Ltd. v. JCIT

93 Taxmann.com 183Reported decision2018#9392 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2026.

Sections most often in play

Section 195 Section 201(1)Section 201(1A)Section 40(a)(i)Section 194J Section 40(a)(ia)

Issues it is cited on

place of effective management section 195(2)tax residency certificate trc section 194h withholding tax section 40(a)(i)section 194j beneficial owner section 195 permanent establishment tax treaty

Judgments citing Google India Pvt. Ltd. v. JCIT

BHARTI AIRTEL LTD,NEW DELHI vs. ITO, TDS, WARD-1(1), INTERNATIONAL TAXATION, NEW DEL;HI

In the result, ground of appeal no

ITA 4580/DEL/2017[2009-10]Status: DisposedITAT Delhi06 Jan 2026AY 2009-10

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.4580/धिल्ली/2017(नि.व. 2009-10) Bharti Airtel Ltd., Bharti Crescent, 1 Nelson Mandela Road, Vasant Kunj, Phase Ii, New Delhi 110070 ...... अपीलार्थी/Appellant Pan: Aaacb-2894-G बिाम Vs. Income Tax Officer, Tds, Ward 1(1), International Taxation, ..... प्रनिवादी/Respondent New Delhi अपीलार्थी द्वारा/ Appellant By : Shri Anil Bhalla, Chartered Accountant प्रधििािीद्वारा/Respondent By : Shri Vikram Singh Sharma, Sr. Dr सुिवाई की निथर्थ/ Date Of Hearing : 09/10/2025 घोषणा की निथर्थ/ Date Of Pronouncement : 06/01/2026 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Anil Bhalla, Chartered AccountantFor Respondent: Shri Vikram Singh Sharma, Sr. DR

Section 201(1)

…आयकर अपीलीय अधिकरण धिल्ली पीठ “डी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री मनीष अग्रिाल, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.4580/धिल्ली/2017(नि.व. 2009-10) Bharti Airtel Ltd., Bharti Crescent, 1 Nelson Mandela Road, Vasant Kunj, Phase II, New Delhi 110070 ...... अपीलार्थी/Appellant PAN: AAACB-2894-G बिाम Vs. Income Tax Officer, TDS, Ward 1(1), International Taxation, ..... प्रनिवादी/Respondent New Delhi अपीलार्थी द्वारा/ Appellant by : Shri Anil Bhalla, Chartered Acc…

ACIT, CIRCLE-4(2), NEW DELHI vs. BHARTI AIRTEL LTD., NEW DELHI

Appeal of the assessee is allowed

ITA 6079/DEL/2019[2008-09]Status: DisposedITAT Delhi09 Jun 2025AY 2008-09

For Appellant: S/Shri Rohit Jain, Deepesh Jain, Advocates andFor Respondent: Shri Javed Akhtar, CIT(DR)

Section 40

…{ "clean_text": "आयकर अपीलीय अधिकरण\nदिल्ली पीठ “ए”, दिल्ली\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री अमिताभ शुक्ला, लेखाकार सदस्य के समक्ष\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH “A”, DELHI\nBEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER&\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nआअसं.5692 और5693/दिल्ली/2019 (नि.व. 2007-08 और2008-09)\nITA Nos.5692 & 5693/Del/2019 (A.Ys.2007-08 &2008-09)\nBharti Airtel Ltd.,\nBharti Crescent,\n1 Nelson Mandela Road,\nVasant Kunj, Phase-II, New Delhi 110070\nPAN No. AAACB-2894-G\nबनाम Vs.\nAssistant Commissioner of Income Tax,\nCircle 4(2), Room No. 398-D, CR Building,\n…

ACIT, CIRCLE-4(2), NEW DELHI vs. BHARTI AIRTEL LTD., NEW DELHI

Appeal of the assessee is allowed

ITA 6078/DEL/2019[2007-08]Status: DisposedITAT Delhi09 Jun 2025AY 2007-08

For Appellant: S/Shri Rohit Jain, Deepesh Jain, Advocates andFor Respondent: Shri Javed Akhtar, CIT(DR)

Section 195Section 40

…{ "clean_text": "आयकर अपीलीय अधिकरण\nदिल्ली पीठ “ए”, दिल्ली\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री अमिताभ शुक्ला, लेखाकार सदस्यके समक्ष\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH “A”, DELHI\nBEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER&\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nआअसं.5692 और5693/दिल्ली/2019 (नि.व. 2007-08 और2008-09)\nITA Nos.5692 & 5693/Del/2019 (A.Ys.2007-08 &2008-09)\nBharti Airtel Ltd.,\nBharti Crescent,\n1 Nelson Mandela Road,\nVasant Kunj, Phase-II, New Delhi 110070\nPAN No. AAACB-2894-G\nबनाम Vs.\nAssistant Commissioner of Income Tax,\nCircle 4(2), Room No. 398-D, CR Building,\nI…

BHARTI AIRTEL LIMITED,NEW DELHI vs. ACIT CIRCLE 4(2), NEW DELHI

The appeal of the Revenue is partly allowed and appeal of the assessee is allowed

ITA 5963/DEL/2019[2008-09]Status: DisposedITAT Delhi09 Jun 2025AY 2008-09

Bench: Shri Vikas Awasthy& Shri Amitabh Shuklaआअसं.5692 और5693/िद"ी /2019(िन.व. 2007-08 और2008-09)

For Appellant: S/Shri Rohit Jain, Deepesh Jain, Advocates and Shri Shivam Gupta, Chartered AccoFor Respondent: Shri Javed Akhtar, CIT(DR)

Section 195Section 40

…आयकर अपीलीय अिधकरण िद"ी पीठ “ए”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ीअिमताभशु"ा, लेखाकार सद"के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आअसं.5692 और5693/िद"ी /2019(िन.व. 2007-08 और2008-09) ITA Nos.5692 & 5693/Del/2019 (A.Ys.2007-08 &2008-09) Bharti Airtel Ltd., Bharti Crescent, 1 Nelson Mandela Road, Vasant Kunj, Phase-II, New Delhi 110070 ...... अपीलाथ"/Appellant PAN No. AAACB-2894-G बनाम Vs. Assistant Commissioner of Income Tax, Circle 4(2), Room No. 398-D, CR Building, ....."ितवादी/Respondent IP Estate,…

BHARTI AIRTEL LTD,NEW DELHI vs. ACIT CIRCLE 4(2), NEW DELHI

Appeal of the assessee is allowed

ITA 5962/DEL/2019[2007-08]Status: DisposedITAT Delhi09 Jun 2025AY 2007-08

For Appellant: S/Shri Rohit Jain, Deepesh Jain, Advocates andFor Respondent: Shri Javed Akhtar, CIT(DR)

Section 195Section 40

DCIT-8(3)(2), MUMBAI vs. ZOOMIN ONLINE INDIA PVT. LTD., MUMBAI

The appeal are dismissed

ITA 50/MUM/2019[2012-13]Status: DisposedITAT Mumbai27 Jul 2022AY 2012-13

For Appellant: NoneFor Respondent: Shri Hoshang B. Irani

Section 143(3)Section 195Section 40Section 9Section 9(1)(vi)

…a)(ia) of the Act. Further, the findings returned by the CIT(A) have also not been established to be perverse or contrary to record in proceedings before us. The reliance by the Revenue on the decision of the Tribunal in the case of Google India P Ltd. (2018) 93 Taxmann.com 183 5 Assessment Year: 2012-13 (Bangalore-Tribunal) is also misplaced. In paragraph 116 of the aforesaid decision, the Tribunal has made following observations: “116. In all these cases, the assessee was either an advertiser or act on behalf of some other advertiser and has purchased space from the owner of search engine to display its advert…

M/S PLAYSIMPLE GAMES PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 5(1)(2), BANGALORE

In the result, the appeal is allowed for statistical purposes

ITA 1125/BANG/2019[2016/17]Status: DisposedITAT Bangalore09 Mar 2022

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Shri Deepak Kumar Jain, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 195Section 234BSection 234DSection 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2016-17 Playsimple Games Pvt. Ltd., Vs. The Assistant Commissioner No.92-93, Garden Citi Plaza, of Income Tax, 2nd Floor, Amar Jyoti HBCS Circle 5(1)(2), Layout, Domlur, Bangalore. Bangalore – 560 071. PAN: AAHCP 8965D APPELLANT RESPONDENT Appellant by : Shri Deepak Kumar Jain, CA Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 09.03.2022 Date of Pronouncement : 09.03.2022 O R D E R Per Chandra Poojari, Accou…

M/S. HOME INTERIOR DESIGNS E-COMMERCE PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(2), BANGALORE

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

ITA 1781/BANG/2019[2016-17]Status: DisposedITAT Bangalore23 Dec 2021AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2016-17 M/S. Home Interior Designs E-Commerce Pvt. The Deputy Ltd., Commissioner Of Unit No. 401, 3Rd Floor, Income Tax, Prestige Obelisk, Circle – 3(1)(2), Kasturba Road, Vs. Bangalore. Bangalore – 560 001. Pan: Aadch4222R Appellant Respondent : Shri K.R. Vasudevan, Assessee By Advocate : Smt. Priyadarshini Revenue By Baseganni, Jcit (Dr) Date Of Hearing : 26-10-2021 Date Of Pronouncement : 23-12-2021 Order Per Beena Pillaipresent Appeal Has Been Filed By Assessee Against Order Dated 21.06.2019 Passed By Ld.Cit(A)-3 For Assessment Year 2016-17 On Following Grounds Of Appeal. “1. The Order Of The Cit(A) Is Erroneous & Prejudicial To The Interest Of The Appellant & Against The Facts Of The Case. 2. Disallowance Under Section 40(A)(I) Read With Section 195 Of The Income-Tax Act, 1961 ('The Act') - Rs.1,29,38,417:

For Respondent: Shri K.R. Vasudevan

Section 143(1)Section 194Section 194CSection 195Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2016-17 M/s. Home Interior Designs E-Commerce Pvt. The Deputy Ltd., Commissioner of Unit No. 401, 3rd Floor, Income Tax, Prestige Obelisk, Circle – 3(1)(2), Kasturba Road, Vs. Bangalore. Bangalore – 560 001. PAN: AADCH4222R APPELLANT RESPONDENT : Shri K.R. Vasudevan, Assessee by Advocate : Smt. Priyadarshini Revenue by Baseganni, JCIT (DR) Date of Hearing : 26-10-2021 Date of Pronouncement : 23-12-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present ap…

M/S MOONFROG LABS PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

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

ITA 3066/BANG/2018[2015-16]Status: DisposedITAT Bangalore14 Dec 2021AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2015-16 M/S. Moonfrog Labs Pvt. Ltd., 16/3, Level-3, The Assistant Adarsh Yellavarthy Centre, Commissioner Of Cambridge Road, Income Tax, Ulsoor Jogupalya, Circle – 4(1)(2), Bangalore – 560008. Vs. Bangalore. Pan: Aaicm9563H Appellant Respondent : Shri Padamchand Khincha, Assessee By Ca : Shri Sankar Ganesh .K, Jcit Revenue By (Dr) Date Of Hearing : 21-10-2021 Date Of Pronouncement : 14-12-2021 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Assessment Order Dated 18.12.2017 Passed By The Acit, Circle – 4 (1)(2), Bangalore Relating To Assessment Year 2015-16. The Grounds Raised By The Assessee Are As Under: “1. General Ground 1.1. The Learned Assistant Commissioner Of Income Tax, Circle- 4(1)(2), Bangalore (`A0') Has Erred In Passing The Assessment Order Under Section 143(3) Of The Income Tax Act, 1961 (`The Act') In The Manner Passed By Him & The Commissioner Of Income Tax- (Appeals)-4 (`Cit(A)') Has Erred In Confirming The Said Assessment Order. The Said Order Being Bad In Law Is Liable To Be Quashed.

For Respondent: Shri Padamchand Khincha

Section 143(2)Section 143(3)Section 195Section 195(2)Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2015-16 M/s. Moonfrog Labs Pvt. Ltd., 16/3, Level-3, The Assistant Adarsh Yellavarthy Centre, Commissioner of Cambridge Road, Income Tax, Ulsoor Jogupalya, Circle – 4(1)(2), Bangalore – 560008. Vs. Bangalore. PAN: AAICM9563H APPELLANT RESPONDENT : Shri Padamchand Khincha, Assessee by CA : Shri Sankar Ganesh .K, JCIT Revenue by (DR) Date of Hearing : 21-10-2021 Date of Pronouncement : 14-12-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by…

M/S. IHS GLOBAL PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU, BENGALURU

In the result, appeal of the assessee is partly allowed

ITA 2550/BANG/2018[2012-13]Status: DisposedITAT Bangalore17 Sept 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2550/Bang/2018 Assessment Year : 2012-13 M/S. Ihs Global Private Limited Vs. The Deputy Commissioner Of Income Tax, (Formerly Known As Ihs Parts Managements Circle -3(1)(1), Private Limited), Bengaluru. 3Rd Floor, Plot No.13, 14 & 15, Industrial Area, Hoodi Village, Krishnarajapuram, Bengaluru – 560 066. Pan : Aabci 4372 D Appellant Respondent Appellant By : Shri. Sumeet Khurana, Ca Respondent By : Ms. Neera Malhotra, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 16.09.2021 Date Of Pronouncement : 17.09.2021 O R D E R Per N. V. Vasudevan: This Is An Appeal By The Assessee Against The Order Dated 12.07.2018 Of Cit(A)-3, Bengaluru, Passed Relating To Assessment Year 2012-13. In This Appeal, The Assessee Has Challenged The Order Of The Cit(A) Whereby The Cit(A) Partly Allowed The Appeal Of The Assessee In Respect Of An Addition Of Rs.8,41,79,785/- Made By The Transfer Pricing Officer (Tpo) On Account Of Determination Of Arm’S Length Price (Alp) In Respect Of An International Transaction Of Rendering Information Technology Enabled Services (Ites) By The Assessee To Its Associated Enterprise (Ae).

For Appellant: Shri. Sumeet Khurana, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

…THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.2550/Bang/2018 Assessment Year : 2012-13 M/s. IHS Global Private Limited Vs. The Deputy Commissioner of Income Tax, (formerly known as IHS Parts Managements Circle -3(1)(1), Private Limited), Bengaluru. 3rd Floor, Plot No.13, 14 and 15, Industrial Area, Hoodi Village, Krishnarajapuram, Bengaluru – 560 066. PAN : AABCI 4372 D APPELLANT RESPONDENT Appellant by : Shri. Sumeet Khurana, CA Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru Date of hearing…

DCIT-8(3)(2), MUMBAI vs. ZOOMIN ONLINE INDIA PVT. LTD., MUMBAI

In the result, appeals of the Revenue are dismissed

ITA 52/MUM/2019[2014-15]Status: DisposedITAT Mumbai19 Feb 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon’Ble & Shri N.K. Pradhan, Hon’Ble

For Appellant: NoneFor Respondent: Shri Uday Bhaskar Jakka

Section 195Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI C.N. PRASAD, HON’BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON’BLE ACCOUNTANT MEMBER ITA Nos. 50, 51 & 52/MUM/2019 (A.Ys: 2012-13, 2013-14 & 2014-15) Dy. Commissioner of Income-tax v. M/s. Zoomin Online India Pvt. Ltd., Central Circle -8(3)(2) Jetha Compound, Opp. Nirmal Park Dr. B. Ambedkar Road Aayakar Bhavan, Room No. 615 Byculla (E), Mumbai – 400 027 M.K. Road, New Marine Lines Mumbai – 400 020 PAN: AACCD4964B (Appellant) (Respondent) Assessee by : None Department by : Shri Uday Bhaskar Jakka Date of hearing : 29.01.2020 Date of pro…

DCIT-8(3)(2), MUMBAI vs. ZOOMIN ONLINE INDIA PVT LTD., MUMBAI

In the result, appeals of the Revenue are dismissed

ITA 51/MUM/2019[2013-14]Status: DisposedITAT Mumbai19 Feb 2020AY 2013-14

Bench: Shri C.N. Prasad, Hon’Ble & Shri N.K. Pradhan, Hon’Ble

For Appellant: NoneFor Respondent: Shri Uday Bhaskar Jakka

Section 195Section 40Section 9(1)(vi)