How many judgments cite IDS Software Solutions P. Ltd. v. ITO?

50 judgments on BharatTax cite IDS Software Solutions P. Ltd. v. ITO (122 TTJ 410), spanning 2016 to 2026.

IDS Software Solutions P. Ltd. v. ITO

Q: Which sections of the Income Tax Act does IDS Software Solutions P. Ltd. v. ITO come up under?

It is most often cited in judgments turning on Section 10(B)(2), Section 12(4), Section 250, Section 250 of the Income Tax Act, Section 40(a)(i), Section 40(a)(i) of the Income Tax Act.

122 TTJ 410Income Tax Appellate Tribunal2009#2308 most cited

What is IDS Software Solutions P. Ltd. v. ITO authority for?

An Indian company that exercises control and supervision over a seconded employee and bears the salary cost is an economic employer. Such a company is not liable to withhold tax on the reimbursement of salary to the overseas company, thereby avoiding disallowance under Section 40(a)(i).

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

IDS Software Solutions P. Ltd. v. ITO · 122 TTJ 410 · Section 40(a)(i) · Section 9(1)(vii) · economic employer · seconded employees · salary reimbursement · tax withholding liability · TDS non-deduction · disallowance.

Sections most often in play

Section 10(B)(2)Section 12(4)Section 250 Section 250 of the Income Tax Act Section 40(a)(i)Section 40(a)(i) of the Income Tax Act Section 9(1)(vii)Section 9(1)(vii) of the Income Tax Act

Issues it is cited on

section 115wa section 192(1)section 10(4)place of effective management section 2(43)section 203 section 9(1)(ii)section 44da section 115w section 44d section 194a(1)section 2(28a)

Judgments citing IDS Software Solutions P. Ltd. v. ITO

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- Noida, International Taxation, Noida

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 6916/DEL/2017[2008-09]Status: HeardITAT Delhi02 Sept 2019AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR

Section 143(3)Section 147

…dered by the Tribunal was affirmed by the Delhi High Court and reported as DIT vs. HCL Infosystems Ltd. : [2005] 274 ITR 26. b) The Bangalore bench of the Tribunal in the case of IDS Software Solutions (India) (P) Ltd. v. ITO (International Taxation) : [2009] 122 TTJ 410 on similar facts held that the managing director nominated by the US Corporation was an employee of the Indian company and, therefore, reimbursement of his salary by the Indian company to the US Corporation did not constitute “fees for technical services”. c) The Supreme Court in the case of Carborandum Co. vs. CIT : [1977] 108 ITR 336(SC) held t…

ACIT 11(3)(1), Mumbai vs. Total Oil India P.Ltd, Mumbai

ITA 4300/MUM/2016[2010-11]Status: DisposedITAT Mumbai09 Jul 2019AY 2010-11

Bench: Shri G. S. Pannu, Vp & Shri Amarjit Singh, Jm

For Appellant: Shri Niraj ShethFor Respondent: Shri S. Usmani (DR)

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

…T 7)(Mum), wherein the Mumbai Tribunal held that personnel deputed to the Indian company worked under the control and supervision of the Indian company and carried out work allotted to them by the Indian company. IDS Software Solutions India (P) Ltd vs l'I'0 (122 TTJ 410) (Bang), wherein it was held that Indian Company exercising control and supervision over a seconded employee and bearing the salary cost should be considered as an economic employer and not liable to withhold tax on the reimbursement of the salary to the overseas company. CIT vs 003 Engineers (32 Taxmann.com 271)(Bom) wherein it has been that rei…

Total Oil India P.Ltd, Mumbai vs. Addl CIT RG 8(3), Mumbai

ITA 4135/MUM/2016[2010-11]Status: DisposedITAT Mumbai09 Jul 2019AY 2010-11

Bench: Shri G. S. Pannu, Vp & Shri Amarjit Singh, Jm

For Appellant: Shri Niraj ShethFor Respondent: Shri S. Usmani (DR)

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

DCIT 14(2)(1), Mumbai vs. Mahanagar Gas Ltd, Mumbai

In the result, appeal filed by the revenue for assessment year 2011-

ITA 3461/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Feb 2018AY 2011-12

Bench: Shri Shamim Yahya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2011-12 The Dcit -14(2)(1), M/S Mahanagar Gas Ltd., 432, Aayakar Bhavan, Block G-33, Mgl House, 4Th Floor, M.K. Marg, Bandra Kurla Complex, Mumbai - 400020 Vs. Bandra (East), Mumbai - 400051 Pan: Aabcm4640G

For Appellant: Shri P.P. Jayaraman (AR)For Respondent: Shri Ram Tiwari (Sr. DR)

Section 143Section 143(2)Section 143(3)Section 197Section 40

…e while crediting the transaction charges to the account of the stock exchange.” 7. We also find that the issue is covered by the decision of ITAT, Bangalore bench in the case of IDS Software Solutions (India) (P) Ltd. vs. ITO (International Taxation) (2009) 122 TTJ 410 (Bang), wherein the facts discussed as regards to where the assessee entered into a 7 Assessment Year: 2011-12 secondment agreement with US Company and obtained the services of an employee and the question arose whether the reimbursement bys the assessee to the US Company of the salary paid by the US company was chargeable to tax as “fess for…

ACIT 14(2)(1), Mumbai vs. Mahanagar Gas Ltd, Mumbai

In the results, the appeal of the assessee is partly allowed and that of revenue stands dismissed

ITA 658/MUM/2015[2010-11]Status: DisposedITAT Mumbai16 Jan 2017AY 2010-11

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am Mahanagar Gas Ltd. The Addl.Commissioner Of Mgl House, Block No. G-33, Income-Tax10(1), फनधभ/ Bandra Kurla Complex, 4Th Floor, Aayakar Bhavan, Vs. Bandra (East), M. K. Marg, Mumbai-400 051. Mumbai-400 020. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) The Asstt.Commissioner Of Mahanagar Gas Ltd. Income-Tax-14(2)(1), Mgl House, Block No. G-33, फनधभ/ 432, Bandra Kurla Complex, 4Th Floor, Aayakar Bhavan, Bandra (East), Vs. M. K. Marg, Mumbai-400 051 Mumbai-400 020. स्थधमी रेखध सं./ जीआइआय सं./ Pan : Aabcm4640G (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) : अऩीरधथी की ओय से / Assessee By : Shri P P Jayaraman प्रत्मथी की ओय से/Revenue By : Shri G Nantha Kumar

For Appellant: Shri P P JayaramanFor Respondent: Shri G Nantha Kumar

Section 40

…er and employee relationship exist between BG and secondment employee and not with the Mahanagar Gas C0.Ltd. Similar issue has arisen in the case of IDSoI1DS Software Solutions (India) Pvt Ltd. vs. ITO (International Taxation), ITAT Bangalore 'A' Bench (2009) 122 TTJ 410 (Bang) wherein it was held as under : "Salary paid by US companu under secondment agreement to managing director who was appointed by US company and seconded to its Indian subsidiary having already suffered tax at source, reimbursement of said salary by assessee to IDS need not suffer tax, at source‖ In this instant case also salary to the second…

Mahanagar Gas Ltd, Mumbai vs. Addl CIT 10(1), Mumbai

In the results, the appeal of the assessee is partly allowed and that of revenue stands dismissed

ITA 53/MUM/2015[2010-11]Status: DisposedITAT Mumbai16 Jan 2017AY 2010-11

For Appellant: Shri P P JayaramanFor Respondent: Shri G Nantha Kumar

Section 40

Toshiba Jsw Power Systems Private Limited, Chennai vs. ITO, Chennai

In the result, the appeals of the Revenue for assessment

ITA 3099/CHNY/2014[2013-14]Status: DisposedITAT Chennai21 Oct 2016AY 2013-14

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. Arvind Sonde, AdvocateFor Respondent: Shri. R. Durai Pandian, IRS, JCIT

…s by Toshiba Corporation and subsequent reimbursement by the Company on a cost to cost basis is for mere administrative convenience. In this regard, reliance has been placed on the following judicial precedents: (a) IDS Software Solutions India P Ltd - [2009] 32 SOT 25 (Bangalore ITAT) ITA Nos.2105 & 2106/12 :- 14 -: & 3099/Mds/2014. (b) Ariba Technologies India Private Limited - [2011] ITA No 616 (Bangalore IT A T) (c) Bhagyanagar Gas Ltd - [2013] 29 taxmann.com 220 (Hyderabad ITAT) (d) Cerner Healthcare Solutions Private Limited - [2011 ] ITA 627 (Bangalore IT A T) (e) Temasek Holdings Advisors I Private Limi…

Intel Corporation, Bangalore vs. Dy. Dir I.T., Bangalore

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

ITA 1486/BANG/2013[2008-09]Status: DisposedITAT Bangalore30 Sept 2016AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Koushik Muharjee, C.AFor Respondent: Smt. Swapna Das, JCIT (D.R)

Section 9(1)(vii)

…ry is not subject to tax in the hands of the Appellant. The ratio of decision in HCL Infosystems case (supra) directly applies to the case of Intel Corp. • Similar view has been held in the following cases: IDS Software Solutions India (P) Ltd. v. ITO [(2009) 122 TTJ 410 (Bangalore o ITAT)]. o Ariba Technologies India Pvt. Ltd. [ITA No. 616 (Bang)/2011 dated April 4, 2012). o Abbey Business Services India (P) Ltd. v. DCIT [(2012) (53 SOT 401) Bang.] o As per clause (A) of Article–III of the Agreement, the expatriates shall work under the direct supervision of ITIPL during their entire period of engagement and sha…

DCIT 10(1), Mumbai vs. Mahanagar Gas Ltd, Mumbai

In the result, appeal of revenue is partly allowed for statistical purposes

ITA 1945/MUM/2013[2009-10]Status: DisposedITAT Mumbai15 Apr 2016AY 2009-10

Bench: Shri R.C. Sharma, Am & Shri Mahavir Singh, Jm Deputy Commissioner Of Income-Tax- Vs. Mahanagar Gas Ltd. 10(1), Mumbai.455, Aayakar Bhavan, Mgl House, Block No. G-33, 4Th Floor, M. K. Marg, Mumbai-400 Bandra Kurla Complex, Bandra 020. (East), Mumbai-400 051. (Pan:Aabcm4640G (Appellant) (Respondent)

For Appellant: Shri Sanjiv Jain, DRFor Respondent: S/Shri A. V. Sonde & P.P. Jayaraman

Section 143(3)Section 197Section 40

…the same. Aggrieved, assessee preferred appeal before CIT(A), who allowed the claim of the assessee by relying on the decision of coordinate bench of ITAT Bangalore in the case of IDS Software Solutions (India) Pvt. Ltd. Vs. ITO (International Taxation) (2009 122 TTJ 410 (Bang) and also the decision of Hon’ble Bombay High Court in the case of CIT Vs. Kotak Securities Ltd. in Appeal No. 3111 of 2009. Aggrieved, revenue came in appeal before Tribunal. 4. We have heard rival submissions and gone through facts and circumstances of the case. The facts relating to the above issue are that the assessee has incurred the…

ITO, Bangalore vs. M/S Cerner Healthcare Solutions Pvt. Ltd., Bangalore

In the result, the appeal by the revenue is dismissed

ITA 675/BANG/2012[2007-08]Status: DisposedITAT Bangalore08 Jan 2016AY 2007-08

Bench: Shri N.V.Vasudevan & Shri Inturi Rama Rao

For Appellant: Dr. P.K.Srihari, Addl.CITFor Respondent: Shri Chavali S. Narayan, CA

Section 10ASection 10A(4)Section 80H

…ated that on an identical issue, in their own case for the A.Y.06-07 the Hon'ble ITAT, Bangalore 'B' Bench vide their order in ITA No.627(Bang)/2011 dated 16-12-11 granted relief relying on the decision in the case of IDS Software Solutions (India) Pvt. Ltd. (122 TTJ 410). The Hon'ble ITAT after considering the exactly identical issue for the IT(TP)A No.675/Bang/2012 M/s.Cerner Healthcare Solutions Pvt.Ltd. Page 10 of 18 A.Y.06-07 held that decision in the case of IDS Software Solutions (India) Pvt. Ltd was applicable to the facts of the case and accordingly allowed the appellant's claim in this regard. Therefore…