(i) EY Global Services Ltd. v. ACIT

127 Taxmann.com 27High Court2021#18928 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2023.

Judgments citing (i) EY Global Services Ltd. v. ACIT

Volvo Information Technology Ab, Sweden vs. DCIT Int. Tax. Circle -3(1)(1), New Delhi

In the result, assessee’s appeals in ITA No

ITA 2780/DEL/2022[2015-16]Status: DisposedITAT Delhi20 Dec 2023AY 2015-16

Bench: Shri Kul Bharat & Dr. B.R.R. Kumar

Section 194CSection 9(1)(vi)

…1 ITA No. 393/Del/2018 & 2780/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No. 393/DEL/2018 : (A.Y. 2014-15) & ITA No. 2780/DEL/2022; (A.Y. 2015-16) Volvo Information Technology AB, Vs DCIT, International Taxation, Sweden Circle-3(1)(1), New Delhi. 65/2, 6th Floor, Bagmane Parin, Bagmane Tech Park, CV Raman Nagar, Bengaluru-560093. PAN- AADCV2382G APPELLANT RESPONDENT Assessee represented by Sh. Ajay Vohra, Sr. Adv.; Ms. Somya Jain, Ms. Shaily Gupta; & Sh. Archit Kabra. Department represented by Sh.…

Volvo Information Technology Ab, Sweden vs. DCIT, Intl. Taxation, Circle- 3(1)(1), New Delhi

In the result, assessee’s appeals in ITA No

ITA 393/DEL/2018[2014-15]Status: DisposedITAT Delhi20 Dec 2023AY 2014-15

Bench: Shri Kul Bharat & Dr. B.R.R. Kumar

Section 194CSection 9(1)(vi)

Temenos India Pvt. Ltd., Chennai vs. DCIT International Taxation 2(2), Chennai

The appeal stands allowed in terms of our above order

ITA 1955/CHNY/2017[2014-15]Status: DisposedITAT Chennai21 Feb 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri C.J. Yeswanth Ram (Advocate)-Ld. ARFor Respondent: Ms. R. Helan Ruby Jesintha (Addl. CIT)-Ld. DR

Section 195Section 201(1)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा01 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम1। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.1955/Chny/2017 (िनधाBरण वषB / Assessment Year: 2014-15) M/s. Temenos India Pvt. Ltd. DCIT, बनाम/ No.146, Sterling Road, International Taxation-2(2), Vs. Nungambakkam, Chennai – 600 034. Chennai. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACT-2612-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri C.J.…

Plintron Mobility Solutions Pvt Ltd, Chennai vs. ITO, Corporate Ward -5(2), Chennai

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

ITA 104/CHNY/2018[2014-15]Status: DisposedITAT Chennai27 Oct 2021AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita No.: 104/Chny/2018 िनधा"रण वष" / Assessment Year: 2014-15 M/S. Plintron Mobility Solutions Income Tax Officer, Pvt. Ltd., V. Corporate Ward 5(2), Formerly Known As Plintron Global Chennai – 600 034. Technology Solutions Pvt. Ltd., Block 6, 3Rd Floor, Dlf It Sez, Gks Tech Park, 1/124, Shivaji Gardern, Ramapuram, Chennai – 600 089. [Pan: Aabcl 4077E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Viswanathan, Ca ""यथ" क" ओर से/Respondent By : Shri. Ar V Sreenivasan, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 21.10.2021 घोषणा क" तार"ख/Date Of Pronouncement : 27.10.2021

For Appellant: Shri. R. Viswanathan, CAFor Respondent: Shri. AR V Sreenivasan, Addl. CIT

Section 143(3)Section 195Section 32(2)Section 40Section 40a

…ts, is not a payment of royalty for the use of copyright in the computer software, and thus, same does not give rise to any income taxable in India. Similarly, the Hon’ble High Court of Madras in the case of CIT vs M/s. Dassault Systems Simulia P Ltd., (2021) 127 Taxmann.com 27 (madras) had considered an identical issue and held that whether assessee had purchased only a right to use copyright, i.e., software and not entire copyright itself, amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software…