How many judgments cite ITO v. Cedilla Healthcare Ltd.?

27 judgments on BharatTax cite ITO v. Cedilla Healthcare Ltd. (77 Taxmann.com 309), spanning 2019 to 2025.

ITO v. Cedilla Healthcare Ltd.

Q: Which sections of the Income Tax Act does ITO v. Cedilla Healthcare Ltd. come up under?

It is most often cited in judgments turning on Section 1961, Section 144C(13), Section 270A, Section 143(3), Section 143(3) of the Income Tax Act, Section 144C of the Income Tax Act.

77 Taxmann.com 309Income Tax Appellate Tribunal2017#4377 most cited

What is ITO v. Cedilla Healthcare Ltd. authority for?

Subscription fees paid for online access to a database, such as 'scifinder', are not considered royalty if the use does not involve the exploitation of copyright. Such payments are also not classified as fees for technical services if they do not meet the 'make available' clause requirement.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

ITO v Cedilla Healthcare Ltd. · 77 taxmann.com 309 · royalty · fees for technical services · make available clause · copyright · database subscription · international taxation · DTAA · Section 9(1)(vi) · Section 9(1)(vii)

Sections most often in play

Section 1961 Section 144C(13)Section 270A Section 143(3)Section 143(3) of the Income Tax Act Section 144C of the Income Tax Act Section 153 Section 9(1)(vi)

Issues it is cited on

copyrighted article fees for included services make available clause tax treaty fees for technical services section 9(1)(vii)section 9(1)(vi)section 115a section 9(1)permanent establishment penalty u/s 270a withholding tax

Judgments citing ITO v. Cedilla Healthcare Ltd.

John Wiley & Sons, Inc., United States of America vs. Assistant Commissioner of Income Tax, International Taxation, Circle 2(1)(2), New Delhi, Civic Centre, Minto Road

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

ITA 2029/DEL/2025[2022-23]Status: DisposedITAT Delhi10 Nov 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2022-23]

Section 143(3)Section 144C(13)Section 153Section 270ASection 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2022-23] John Wiley and Sons, Inc. The Assistant Commissioner of C/o- Deloitte Haskins & Sells Income Tax, LLP, Tower-B, 7th Floor, Vs International Taxation, Building 10 DLF Cyber City Circle-2(1)(2), Complex, Phase-II, Gurugram New Delhi Haryana-122002 PAN-AACCJ5564B Assessee Revenue Assessee by Shri Vihsal Kalra, Adv. and Ms. Reema Grewal, CA Revenue by Shri M.S. Nethrapal, CIT-DR Date of Hearing 13.08.2025 Date of Pronouncement 10.11…

Coursera Inc., California vs. ACIT, Circle Intl Tax-1(2)(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 1958/DEL/2025[2022-23]Status: HeardITAT Delhi29 May 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Naveen Chandracoursera Inc. Vs. Acit, Circle-1(2)(1) 381, East Evelyn Avenue International Taxation, Mountain View, Civic Centre, Minto Road California United States New Delhi – 110002 Of America - 94040 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaicc4141K Appellant .. Respondent

For Appellant: Sh. Sachit Jolly, Sr. Adv, &For Respondent: Dr. Vedanshu Tripathi, CIT, DR

Section 139(1)Section 143Section 144C(5)Section 153Section 234BSection 270A

…P a g e | 1 Coursea Inc.(AY: 2022-23) THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, DELHI BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Coursera Inc. Vs. ACIT, Circle-1(2)(1) 381, East Evelyn Avenue International Taxation, Mountain View, Civic Centre, Minto Road California United States New Delhi – 110002 of America - 94040 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAICC4141K Appellant .. Respondent Appellant by : Sh. Sachit Jolly, Sr. Adv, & Sh. Abhiyuday Bajpai, Adv. Respondent by : Dr. Vedanshu Tripathi, CIT, DR Date of Hearing 28.05.2025 Date of Pronouncement 29.05.2025 O R…

Sumo Logic, Inc., Usa vs. The Assistant Commissioner of Income Tax, International Taxation, Circle 3(1)(2), Delhi

In the result, appeal of the assessee is partly allowed as indicated above

ITA 3350/DEL/2023[2021-22]Status: DisposedITAT Delhi27 Dec 2024AY 2021-22

Bench: Shri Saktijit Dey & Shri S. Rifaur Rahman(Assessment Year : 2021-22 Sumo Logic, Inc. Vs. Acit, Circle Int. Tax 3(1)(2), 3Rd Floor, 305 Main Street, Delhi. Redwood City, California, Foreign, United States. C/O Deloitte Haskins & Sells Llp, Tower-B, 7Th Floor, Building 10, Dlf Cyber City Complex, Phase-Ii, Gurgaon-122002. (Pan: Abecs 9368 P) (Appellant) (Respondent) Assessee By : Shri Sachit Jolly, Adv. & Shri Aditya Rathore, Adv. Revenue By : Shri Vijay B Vasanta, Cit Dr Date Of Hearing : 03.10.2024 Date Of Order : 27.12.2024 O R D E R Per S. Rifaur Rahman, Am : 1. The Captioned Appeal Preferred By The Assessee Is Directed Against The Assessment Order Dated 28.09.2023 Passed By The Learned Assistant Commissioner

For Appellant: Shri Sachit Jolly, Adv. &For Respondent: Shri Vijay B Vasanta, CIT DR

Section 143(3)Section 144C(13)Section 144C(5)

…1 Sumo Logic Inc. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER (Assessment Year : 2021-22 Sumo Logic, Inc. Vs. ACIT, Circle Int. Tax 3(1)(2), 3rd Floor, 305 Main Street, Delhi. Redwood City, California, Foreign, United States. C/o Deloitte Haskins & Sells LLP, Tower-B, 7th Floor, Building 10, DLF Cyber City Complex, Phase-II, Gurgaon-122002. (PAN: ABECS 9368 P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sachit Jolly, Adv. & Shri Aditya Rathore, Adv. REVENUE BY : Shri Vijay B Vasanta, CIT DR Date of Hearing :…

Coursera Inc., United States of America vs. Assistant Commissioner of Income Tax, Circle 1(2)(1), International Taxation, Delhi

In the result, the appeals are allowed

ITA 3646/DEL/2023[2021-22]Status: DisposedITAT Delhi21 Aug 2024AY 2021-22

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumar

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos.2416 & 3646/Del/2023 Assessment Years: 2020-21 & 2021-22 Coursera Inc., Vs. ACIT, Circle-1(2)(1), 381, East Evelyn Avenue, International Taxation, Mountain View, California, New Delhi USA, 999999 PAN :AAICC4141K (Appellant) (Respondent) Assessee by Sh. Sachit Jolly, Advocate Department by Sh. Vijay B Vasanta, CIT(DR) Ms. Sabiha Rizwi, Sr. DR Date of hearing 19.08.2024 Date of pronouncement 21.08.2024 ORDER PER SAKTIJIT DEY, VICE-PRESIDENT Captioned appeal…

Coursera Inc., United States of America vs. Assistant Commissioner of Income Tax, Circle 1(2)(1), International Taxation

In the result, the appeals are allowed

ITA 2416/DEL/2023[2020-21]Status: DisposedITAT Delhi21 Aug 2024AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumar

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

John Wiley and Sons, Inc., U. S vs. DCIT Circle 2(1)(2), International Taxation, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2344/DEL/2023[2020-21]Status: DisposedITAT Delhi21 Aug 2024AY 2020-21

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Pareek

For Appellant: Sh. Vishal Kalra, Adv. &For Respondent: Sh. Vijay B. Vasanta, CIT-DR

Section 143(3)Section 144C(13)Section 270ASection 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Pareek, Judicial Member ITA No. 2344/Del/2023 : Asstt. Year: 2020-21 John Wiley and Sons Inc., Vs DCIT, C/o Deloittee Haskings & Sells, 7th International Taxation, Floor, Tower-B, Building No. 10, Circle-2(1)(2), Cyber City, DLF-II, Gurgaon-122002 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AACCJ5564B Assessee by : Sh. Vishal Kalra, Adv. & Ms. Snigdha Gautam, Adv. Revenue by : Sh. Vijay B. Vasanta, CIT-DR Date of Hearing: 27.05.2024 Date of Pronouncement: 21.08.2024 ORDER Per Dr. B. R.…

The Dy.CIT (Int.-Taxa.)-1, Ahmedabad vs. Zydus Lifscience Ltd. (Formerly Known As Cadila Healthcare Ltd.), Ahmedabad

In the result, the appeal of the revenue is hereby dismissed

ITA 36/AHD/2021[2012-13]Status: DisposedITAT Ahmedabad17 May 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri Jigar Patel, A.RFor Respondent: Shri Sudhakar Verma, Sr. D.R

Section 9(1)(vi)Section 9(1)(vii)

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.36/AHD/2021 ("नधा"रणवष"/Asstt. Year: 2012-13) DCIT Vs. Zydus Lifescience Ltd. (International Taxation)-I, (Formerly known as Cadila Ahmedabad Healthcare Ltd.), 4th Floor, D-Wing, Zydus Corporate Park, Scheme No. 63, Survey No. 536, Khoraj (Gandhinagar), Nr. Vaishnodevi Circle, S.G. Highway, Ahmedabad-3800015 PAN:AAACC6253G (Applicant) (Respondent) Revenue by : Shri Sudhakar Verma, Sr. D.R. Assessee by : Shri Jigar…

Airport Authority of India, New Delhi vs. ITO (International Taxation), New Delhi

In the result, both the appeals filed by the assessee in ITA No

ITA 2084/DEL/2016[2014-15]Status: DisposedITAT Delhi05 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR

Section 195Section 195(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2083 & 2084/Del/2016 Asstt. Years: 2014-15 & 2014-15 Airport Authority of India Vs. ITO (International Rajiv Gandhi Bhawan, Taxation) TDS Safdarjung Airport, Ward-1(1) New Delhi – 110 003 New Delhi. PAN AAACA6412D (Appellant) (Respondent) Assessee by: Shri Ruchesh Sinha, Advocate Department by: Shri Sanjay Kumar, Sr. DR Date of Hearing: 18.07.2023 Date of 05.09.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM Two appeals filed by the assessee arise out of two…

Airport Authority of India, New Delhi vs. ITO (International Taxation), New Delhi

In the result, both the appeals filed by the assessee in ITA No

ITA 2083/DEL/2016[2014-15]Status: DisposedITAT Delhi05 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR

Section 195Section 195(2)

Relx Inc, Gurgaon vs. ITO Ward International Taxation-3(1)(2), Delhi

In the result, the appeal of the assessee is allowed

ITA 1085/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Jul 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Vizay Basanta, CIT- DR

Section 142(1)Section 143(2)Section 143(3)Section 263Section 9Section 9(1)(vii)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2017-18 Relx Inc. Vs. ITO Ward, 14th Floor, Tower B, International Building No. 10, DLF, Taxation-3(1)(2) Cyber City, Gurgaon, Delhi. Haryana-122 002 PAN AAECR9091H (Appellant) (Respondent) Assessee by: Shri Ravi Sharma, Advocate Shri Rishabh Malhotra, Advocate Department by: Shri Vizay Basanta, CIT- DR Date of Hearing: 01.05.2023 Date of 24.07.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the order da…

Elsevier Ltd, Gurgoan vs. ACIT, Circle-1(2)(2), International Taxation, New Delhi

In the result, the appeal is allowed

ITA 2351/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Apr 2023AY 2018-19

Bench: Shri Saktijit Dey & Dr. Brr Kumarassessment Year: 2018-19

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Elsevier Ltd., C/o. Vs. ACIT, RELX India P. Ltd., Circle-1(2)(2), International C/o. Relx India Pvt. Ltd., Circle, 14th Floor, Tower-B, Delhi Building No. 10, DLF Cyber City, Gurgaon, Haryana PIN: 122002 PAN :AADCE3241K (Appellant) (Respondent) Assessee by Shri Rishabh Malhotra, AR Department by Shri Vijay Vazanta, CIT-DR Date of hearing 18.04.2023 Date of pronouncement 27.04.2023 ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: Captioned appeal…

Elsevier Inc, New York vs. ACIT, Circle Int. Taxation 1(2)(2), Delhi

In the result, the appeal is allowed

ITA 2350/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Apr 2023AY 2018-19

Bench: Shri Saktijit Dey & Dr. Brr Kumarassessment Year: 2018-19

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Elsevier Inc, Vs. ACIT, New York Circle-1(2)(2), International C/o. Relx India Pvt. Ltd., Circle, 14th Floor, Tower-B, Delhi Building No. 10, DLF Cyber City, Gurgaon, Haryana PIN: 122002 PAN :AADCE3074G (Appellant) (Respondent) Assessee by Shri Rishabh Malhotra, AR Department by Shri Vijay Vazanta, CIT-DR Date of hearing 18.04.2023 Date of pronouncement 27.04.2023 ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: Captioned appeal has been filed by…

Relx Inc, Gurgaon vs. ACIT, Circle Int Tax 3(1)(1), New Delhi

In the result, the appeal of the Assessee in ITA No

ITA 1877/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Apr 2023AY 2018-19

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1877/Del/2022 (A.Y 2018-19)

For Appellant: Shri Ravi Sharma, Adv.; &For Respondent: Shri Anshuman Pattnaik

Section 270ASection 9(1)(vii)

…1 ITAs. 1877 & 1876/Del/2022 RELX Inc., Gurgaon. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “D” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1877/DEL/2022 (A.Y 2018-19) RELX Inc. Vs. ACIT, C/o. Relx India Private Limited, Circle Int. Tax : 3 (1) (1) 14th Floor, Tower: B, Building No. 10, DLF Cyber City, New Delhi. Gurgaon, Haryana – 122 002. PAN No. AAECR9091H AND I.T.A. No. 1876/DEL/2022 (A.Y 2019-20) RELX Inc. Vs. ACIT, C/o. Relx India Private Limited, Circle Int. Tax : 3 (1) (1) 14th Floor, Tower: B, Building No. 10, DLF Cyber…

Relx Inc, Gurgaon vs. ACIT, Circle Int Tax 3(1)(1), New Delhi

In the result, the appeal of the Assessee in ITA No

ITA 1876/DEL/2022[2019-20]Status: DisposedITAT Delhi05 Apr 2023AY 2019-20

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1877/Del/2022 (A.Y 2018-19)

For Appellant: Shri Ravi Sharma, Adv.; &For Respondent: Shri Anshuman Pattnaik

Section 270ASection 9(1)(vii)

Uptodate Inc., Gurgaon vs. DCIT, Circle-3(1)(1), Int. Taxation, New Delhi

In the result, the appeal is allowed, to the extent indicated

ITA 7347/DEL/2019[2016-17]Status: DisposedITAT Delhi28 Feb 2023AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2016-17 M/S. Uptodate Inc., Vs. Dcit, 10Th Floor, Building No. 10, Circle-3(1)(1), Intl. Taxation, Phase-Ii, Dlf Cyber City, New Delhi Gurgaon Pan :Aabcu1828Q (Appellant) (Respondent)

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2016-17 M/s. Uptodate Inc., Vs. DCIT, 10th Floor, Building No. 10, Circle-3(1)(1), Intl. Taxation, Phase-II, DLF Cyber City, New Delhi Gurgaon PAN :AABCU1828Q (Appellant) (Respondent) Appellant by Sh. Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate Sh. Vibhu Jain, Advocate Sh. Amarbir Singh Walia, CA Respondent by Sh. Sanjay Kumar, Sr. DR Date of hearing 17.02.2023 Date of pronouncement 28.02.2023 ORDER PER SAKTIJIT DEY, JM: This is an appeal by t…

Cadila Healthcare Ltd., Ahmedabad vs. DCIT, (Intl.Taxa)-1, Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 711/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2013-14

For Appellant: Shri Mukesh Patel, A.R. &For Respondent: Shri Atul Pandey, Sr. D.R

Section 250

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2013-14 Cadila Healthcare Ltd., DCIT (Intl.Taxn.)-1, 8th Floor, Zydus Tower, Ahmedabad Satellite Cross Road, Vs (Respondent) Satellite, Ahmedabad-380015 PAN: AAACC6253G (Appellant) Assessment Year 2013-14 ACIT (Intl.Taxn.)-1, Cadila Healthcare Ahmedabad Ltd., 8th Floor, Zydus (Appellant) Vs Tower, Satellite Cross Road, Satellite, Ahmedabad-380015 PAN: AAACC6253G (Respondent) Assessee by: Shri Mukesh Patel, A.R. & Shri Jigar Patel, A.R. Revenue…

ACIT, (Int. Taxa)-1, Ahmedabad vs. Cadila Healthcare Ltd., Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 1140/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2013-14

For Appellant: Shri Mukesh Patel, A.R. &For Respondent: Shri Atul Pandey, Sr. D.R

Section 250

Lambda Therapeutic Research Ltd., Ahmedabad vs. The Income Tax Officer (Int. Taxn.)-1, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 3197/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad07 Sept 2022AY 2012-13

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: None

Section 195Section 201Section 201(1)Section 9

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2012-13 Lambda Therapeutic ITO (International Research Ltd., Plot No. Taxation)-1, 38, Nr. Gujarat High Vs Ahmedabad Court, S.G. Highway, (Respondent) Gota, Ahmedabad PAN: AAACL4089R (Appellant) Assessee by: Shri Tushar Hemani, Sr. A.R. & Shri Parimalsinh. B. Parmar. A.R. Revenue by: None Date of hearing : 23-06-2022 Date of pronouncement : 07-09-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the as…

M/S. Edunxt Global Sdn. Bhd., Malaysia vs. Assistant Commissioner of Income Tax (International Taxation), Circle- 1(1), Bangalore

In the result the appeal of the assessee is partly allowed for statistical purposes

ITA 2529/BANG/2019[2016-17]Status: DisposedITAT Bangalore30 Aug 2022AY 2016-17

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Smt. Vandana Sagar, CIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 2529/Bang/2019 Assessment Year : 2016-17 M/s. EduNxt Global SDN BHD, The Assistant C/o. Manipal Global Commissioner of Income Education Services Tax, Pvt. Ltd., International Taxation 14, Old Airport Circle 1(1), Road, Vs. Bangalore. Bangalore – 560 008. PAN: AADCE6923A APPELLANT RESPONDENT Assessee by : Shri Padamchand Khincha, CA Revenue by : Smt. Vandana Sagar, CIT-DR Date of Hearing : 30-06-2022 Date of Pronouncement : 30-08-2022 ORDER PER BEENA PILLAI,…

Preludesys India Pvt Ltd, Kanchipuram vs. DCIT, CPC, Bengaluru

In the result, the appeals of the Assessee in I

ITA 76/CHNY/2021[2019-20]Status: DisposedITAT Chennai26 Aug 2022AY 2019-20

Bench: Shri Manoj Kumar Aggarwal & Shri Sonjoy Sarmaआयकर अपील सं./I.T.A Nos.:75 & 76/Chny/2021 िनधा"रण वष"/ Assessment Years: 2018–19 & 2019-20 M/S. Preludesys India Private Limited, The Deputy Commissioner Of Old No.D-12, New No.3/A3, Vs. Income Tax, First Cross Road, Centralized Processing Center Kelambakkam, [Cpc], Kancheepuram – 603 103.T.N Income Tax Department, Bengaluru – 560 500 Pan : Aabcp 7252K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Mr. B. Ramakrishnan, Fca ""यथ"क"ओरसे/Respondent By : Mr. Arv Sreenivasan, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 18.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022

For Appellant: Mr. B. Ramakrishnan, FCAFor Respondent: Mr. ARV Sreenivasan, Addl. CIT

Section 143(1)Section 234BSection 36(1)(va)Section 40Section 9

…आयकर अपीलीय अिधकरण, ‘ए’"यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी मनोज कुमार अ"वाल, लेखा सद"य "ी संजय शमा" ,"याियक सद"य सम" BEFORE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER आयकर अपील सं./I.T.A Nos.:75 & 76/CHNY/2021 िनधा"रण वष"/ Assessment Years: 2018–19 & 2019-20 M/s. Preludesys India Private Limited, The Deputy Commissioner of Old No.D-12, New No.3/A3, Vs. Income Tax, First Cross Road, Centralized Processing Center Kelambakkam, [CPC], Kancheepuram – 603 103.T.N Income Tax Department, Bengaluru – 560 500 PAN : AABCP 7252K (अपीलाथ"/Appellant…