Gracemac Corporation v. ADIT

8 ITR (Trib) 522Income Tax Appellate Tribunal2011#16127 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 362,844 Indian tax judgments — from 2017 to 2024.

Judgments citing Gracemac Corporation v. ADIT

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

ITA/334/2022HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…e irrespective of whether or not a further right to make copies is granted. The decision of the Delhi Bench of the Income-tax Appellate Tribunal has dealt with this aspect in its judgment in Gracemac Corporation v. ADIT (2010) 134 TTJ (Delhi) 257 ; (2011) 8 ITR (Trib) 522 (Delhi) pointing out that even software bought off the shelf, does not constitute a "copyrighted article" as sought to be made out by the Special Bench of the Income-tax Appellate Tribunal in the present case. However, the above argument misses the vital point namely the assessee has opted to be governed by the treaty and the language o…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

ITA/206/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…e irrespective of whether or not a further right to make copies is granted. The decision of the Delhi Bench of the Income-tax Appellate Tribunal has dealt with this aspect in its judgment in Gracemac Corporation v. ADIT (2010) 134 TTJ (Delhi) 257 ; (2011) 8 ITR (Trib) 522 (Delhi) pointing out that even software bought off the shelf, does not constitute a "copyrighted article" as sought to be made out by the Special Bench of the Income-tax Appellate Tribunal in the present case. However, the above argument misses the vital point namely the assessee has opted to be governed by the treaty and the language o…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

ITA/61/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…e irrespective of whether or not a further right to make copies is granted. The decision of the Delhi Bench of the Income-tax Appellate Tribunal has dealt with this aspect in its judgment in Gracemac Corporation v. ADIT (2010) 134 TTJ (Delhi) 257 ; (2011) 8 ITR (Trib) 522 (Delhi) pointing out that even software bought off the shelf, does not constitute a "copyrighted article" as sought to be made out by the Special Bench of the Income-tax Appellate Tribunal in the present case. However, the above argument misses the vital point namely the assessee has opted to be governed by the treaty and the language o…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

ITA/55/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…e irrespective of whether or not a further right to make copies is granted. The decision of the Delhi Bench of the Income-tax Appellate Tribunal has dealt with this aspect in its judgment in Gracemac Corporation v. ADIT (2010) 134 TTJ (Delhi) 257 ; (2011) 8 ITR (Trib) 522 (Delhi) pointing out that even software bought off the shelf, does not constitute a "copyrighted article" as sought to be made out by the Special Bench of the Income-tax Appellate Tribunal in the present case. However, the above argument misses the vital point namely the assessee has opted to be governed by the treaty and the language o…

DCIT, Bangalore vs. M/S Google India Pvt. Ltd., Bangalore

In the result, assessee’s appeals IT(IT)A No

ITA 1299/BANG/2015[2010-11]Status: DisposedITAT Bangalore11 May 2018AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

…luding a machine readable medium, capable of causing a computer to perform a particular task or achieve a particular result." 10.5. In a recent decision, the Delhi Bench of the Hon'ble Tribunal in Gracemac Corporation v. Ass stant Director of Income-tax 008 ITR (Trib) 522 had an occasion to examine the term "Computer Program" vis-a-vis the term "Process" used in the Act as well as the Indo-US Tax Treaty and observed "It is a golden rule of interpretation of statutes that the language of the statute should be read as it is. The intention of the Legislature is primarily to be gathered from the language used, wh…

DDIT, New Delhi vs. M/S Shin Satellite Public Co. Ltd., New Delhi

ITA 3593/DEL/2011[2005-06]Status: DisposedITAT Delhi16 Oct 2017AY 2005-06

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Shri F V Irani, AdvFor Respondent: Shri TS Shivkumar, CIT DR
Section 143(3)Section 144C(1)Section 234BSection 9Section 9(1)

…irrespective of whether or not a further right to make copies is granted. The decision of the Delhi Bench of the Income-tax Appellate Tribunal has dealt with this aspect in its judg ment in Gracemac Corporation v. Asst. DIT [2010] 134 TTJ (Delhi) 257; [2011] 8 ITR (Trib) 522 (Delhi) pointing out that even software bought off the shelf, does not constitute a 'copyrighted article' as sought to be made out by DDIT Vs. Shin Satellite Public Co Ltd ITA No.3593 and 3594/Del/2011 (Assessee) (AY: 2005-06 and 2006-07 ITA No.5827/Del/2011 ITA No.309/Del/2014 (Revenue) (AY 2008-09 and 2010-11 the Special Bench of the Inco…

Gracemac Corporation v. ADIT (8 ITR (Trib) 522) — Cited in 6 Judgments | BharatTax