Infrasoft Ltd. v. ADIT

125 TTJ 53Income Tax Appellate Tribunal2009#22279 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2018.

Judgments citing Infrasoft Ltd. v. ADIT

Reliance General Insurance Co. Ltd, Mumbai vs. ITO (It) TDS-2, Mumbai

The appeal of the assessee is allowed

ITA 8184/MUM/2011[2009-10]Status: DisposedITAT Mumbai23 Aug 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm Reliance General Insurance Co. Ltd. Income Tax Officer (I.T) Tds-2 C/O Jitendra Sanghavi & Co. Aayakar Bhavan, M.K. Road, बिधम/ 405, Churchgate Chambers, Churchgate, Vs. Mumbai- 400 020 5, New Marin Lines, Mumbai- 400 020 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcr6747B (अऩीराथी /Assessee) (प्रत्मथी / Revenue) :

For Appellant: Shri Jitendra Sanghvi &For Respondent: Shri M.V. Rajguru, D.R
Section 195Section 201Section 201(1)Section 9(1)(vi)

…e character as that of software receipts and would be liable to be taxed accordingly. The ld. A.R in order to drive home his aforesaid contention relied on the order of the ITAT Delhi Bench “F” in the case of Infrasoft Ltd. Vs. ADIT, Circle 2(2), Delhi (2009) 125 TTJ 53 (Delhi). Still further, the ld. A.R in support of his contention that the remittances made by the assessee to M/s Fair Isaac International Corpn. for providing maintenance and other support services to customers in India were not taxable as “royalty” in terms of Sec. 9(1) as well as Article 12 of India-USA tax treaty, relied on the order of a coor…

Comptel Oyj, Finland vs. DCIT (International Taxation), New Delhi

Appeal are allowed

ITA 1686/DEL/2016[2012-13]Status: DisposedITAT Delhi03 Oct 2016AY 2012-13

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavacomptel Oyj Vs Dcit Post Box No. 1000, 00181 Circle 1(2)(1), Helsinki, Finland. International Taxation Aadcc5974F New Delhi. Comptel Oyj Vs Dcit (International Taxation) Post Box No. 1000, 00181 Circle 1(2)(1), Helsinki, Finland. International Taxation Aadcc5974F New Delhi.

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

…ncome. 2. That on the facts and circumstances of the case and in law, the Ld. AO/DRP erred in not appreciating the fact that the case of the Appellant is squarely covered by the judgment of the jurisdictional High Court in the case of Infrasoft Ltd. vs. ADIT [125 TTJ 53] wherein the Hon’ble High Court while interpreting a similar agreement held that the payment made for the supply of software to be used by the assessee in its own business would not amount to royalty. 3. That on the facts and circumstances of the case and in law, the Ld. AO/DRP erred in holding that the receipts in the hands of the Appellant from…

Comptel Oyj, Finland vs. DCIT, New Delhi

Appeal are allowed

ITA 726/DEL/2015[2011-12]Status: DisposedITAT Delhi03 Oct 2016AY 2011-12

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavacomptel Oyj Vs Dcit Post Box No. 1000, 00181 Circle 1(2)(1), Helsinki, Finland. International Taxation Aadcc5974F New Delhi. Comptel Oyj Vs Dcit (International Taxation) Post Box No. 1000, 00181 Circle 1(2)(1), Helsinki, Finland. International Taxation Aadcc5974F New Delhi.

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

…ncome. 2. That on the facts and circumstances of the case and in law, the Ld. AO/DRP erred in not appreciating the fact that the case of the Appellant is squarely covered by the judgment of the jurisdictional High Court in the case of Infrasoft Ltd. vs. ADIT [125 TTJ 53] wherein the Hon’ble High Court while interpreting a similar agreement held that the payment made for the supply of software to be used by the assessee in its own business would not amount to royalty. 3. That on the facts and circumstances of the case and in law, the Ld. AO/DRP erred in holding that the receipts in the hands of the Appellant from…

Infrasoft Ltd. v. ADIT (125 TTJ 53) — Cited in 3 Judgments | BharatTax