ITO v. Cedilla Healthcare Ltd.

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.

27

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

Issues it is cited on

copyrighted articlefees for included servicesmake available clausetax treatyfees for technical servicessection 9(1)(vii)section 9(1)(vi)section 115asection 9(1)permanent establishmentpenalty u/s 270awithholding tax

Judgments citing ITO v. Cedilla Healthcare Ltd.

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

In the result, the appeals of the Assessee in I

ITA 75/CHNY/2021[2018-19]Status: DisposedITAT Chennai26 Aug 2022AY 2018-19

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…

Edunxt Global Sdn Bhd, Malaysia vs. The Deputy Commissioner of Income Tax, Circle- 1(1), International Taxation, Bengaluru

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

ITA 2496/BANG/2017[2014-15]Status: DisposedITAT Bangalore30 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A No. 2496/Bang/2017 Assessment Year : 2014-15 M/S. Edunxt Global Sdn Bhd, The Deputy Unit A(Ii) Level 5. Commissioner Of Income Menara Shell, Tax, 211 Jalan Tun Circle 1(1), Sambathan, International Taxation, Kuala Lumpur, Vs. Bangalore. My – 50470, Malaysia. Appellant Respondent Assessee By : Shri Padamchand Khincha, Ca : Shri K.V. Aravind, Advocate & Revenue By Standing Counsel For Revenue Date Of Hearing : 23-03-2022 Date Of Pronouncement : 30-03-2022 Order Per Beena Pillaipresent Appeal By Non Resident Assessee Arises Out Of Final Assessment Order Dated 26.09.2017 Passed By The Ld.Dcit(It), Circle -1(1), Bangalore For Assessment Year 2014-15 On Following Grounds Of Appeal: “General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon'Ble Drp To The Extent Prejudicial To The Appellant Is Had In Law & Liable To Be Quashed.

For Appellant: Shri Padamchand Khincha, CA
Section 143(3)Section 144Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 2496/Bang/2017 Assessment Year : 2014-15 M/s. EduNxt Global SDN BHD, The Deputy Unit A(II) Level 5. Commissioner of Income Menara Shell, Tax, 211 Jalan Tun Circle 1(1), Sambathan, International Taxation, Kuala Lumpur, Vs. Bangalore. MY – 50470, Malaysia. APPELLANT RESPONDENT Assessee by : Shri Padamchand Khincha, CA : Shri K.V. Aravind, Advocate and Revenue by Standing Counsel for Revenue Date of Hearing : 23-03-2022 Date of Pronouncement : 30-03-2022 ORDER…

Elsevier Information Systems Gmbh, Mumbai vs. DCIT (It)- 2(2)(1), Mumbai

In the result, appeal by the assessee is partly allowed in the aforesaid terms

ITA 7126/MUM/2019[2016-17]Status: DisposedITAT Mumbai03 May 2021AY 2016-17

Bench: Shri Pramod Kumar, Vice- & Shri Vikas Awasthyआअसं. 7126/मुं/2019 ("न. व. 2016-17) Elsevier Information Systems Gmbh, C/O. Deloitte Haskins & Sells Llp, India Bulls Finance Centre, Tower-3, 27Th To 32Nd Floor, Elphinstone Mill Compound, Senapati Bapat Marg, Elphinstone (W), Mumbai 400 013 Pan: Aacce 5671L ...... अपीलाथ" /Appellant बनाम Vs. Dy. Commissioner Of Income Tax (It)-2(2)(1), 17Th Floor, Air India Building, Nariman Points, Mumbai 400 021. ..... ""तवाद"/Respondent

For Appellant: Shri Ketan Ved &For Respondent: Shri Vijay Kumar Subramaniyam
Section 143(3)Section 144C(13)Section 234BSection 271Section 9

…आयकर अपील"य अ"धकरण मुंबई पीठ “आई ” IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI "ी "मोद कुमार, उपा"य" एवं "ी "वकास अव"थी, "या"यक सद"य के सम" BEFORE SHRI PRAMOD KUMAR, VICE-PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 7126/मुं/2019 ("न. व. 2016-17) Elsevier Information Systems GmbH, C/o. Deloitte Haskins and Sells LLP, India Bulls Finance Centre, Tower-3, 27th to 32nd Floor, Elphinstone Mill Compound, Senapati Bapat Marg, Elphinstone (W), Mumbai 400 013 PAN: AACCE 5671L ...... अपीलाथ" /Appellant बनाम Vs. Dy. Commissioner of Income Tax (IT)-2(2)(1), 17th Floor, Air India Building, Narima…

Renaissance Services Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

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

ITA 5678/MUM/2016[2011-12]Status: DisposedITAT Mumbai09 Aug 2019AY 2011-12

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singh

For Appellant: Shri Paras Savla with Shri Pratik Poddar (AR)For Respondent: Shri Nishant Samaiya
Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 764/Mum/2017 (Assessment Year 2012-13) Renaissance Services BV, DDIT (International C/o MMR & Associates LLP, Taxation) -4(1) Vs. BMR House, 36B, Dr. R.K. Room No. 1712, 7th Floor, Air India Building, Shirodkar Marg, Parel, Mumbai-400012 Nariman Point, PAN: AAECR4995E Mumbai-400021 Appellant Respondent Appellant by : Shri Paras Savla with Shri Pratik Poddar (AR) Respondent by : Shri Nishant Samaiya (Sr. DR) Date of Hearing : 15.05.2019 Date of Pronouncement : 09.08.2019 O…

DCIT 4(3)(1), Mumbai vs. Tapi Energy Projects Ltd., Mumbai

In the result, appeals filed by the assessee for all assessment years are allowed

ITA 7267/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Jun 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri G. Manjunatha, Assessment Year: 2013-14

Section 143(3)Section 144C(13)Section 234BSection 234CSection 271Section 9Section 9(1)(vi)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘आई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI Before Shri Saktijit Dey, Judicial Member and Shri G. MANJUNATHA, Accountant Member, Assessment Year: 2013-14 Elsevier Information Systems Dy. Commissioner of Income GmBH, C/o Deloitte Haskins Tax (IT) Circle–2(2)(1), बनाम/ Mumbai and Sells LLP Tower–3, 27–32 Vs. Floor, Indiabulls Finance Centre, Elphinstone Mill Compound Senapati Bapat Marg, Elphinstone (W) Mumbai 400 013 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AACCE5671L Assessment Year: 2014-15 Elsevier Information Systems Dy. Commissioner o…

Elsevier Information Systems Gmbh, Mumbai vs. DCIT (It) 2(2)(1), Mumbai

In the result, appeals filed by the assessee for all assessment years are allowed

ITA 6573/MUM/2016[2013-14]Status: DisposedITAT Mumbai28 Jun 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri G. Manjunatha, Assessment Year: 2013-14

Section 143(3)Section 144C(13)Section 234BSection 234CSection 271Section 9Section 9(1)(vi)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘आई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI Before Shri Saktijit Dey, Judicial Member and Shri G. MANJUNATHA, Accountant Member, Assessment Year: 2013-14 Elsevier Information Systems Dy. Commissioner of Income GmBH, C/o Deloitte Haskins Tax (IT) Circle–2(2)(1), बनाम/ Mumbai and Sells LLP Tower–3, 27–32 Vs. Floor, Indiabulls Finance Centre, Elphinstone Mill Compound Senapati Bapat Marg, Elphinstone (W) Mumbai 400 013 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AACCE5671L Assessment Year: 2014-15 Elsevier Information Systems Dy. Commissioner o…

Elsevier Information Systems Gmbh, Mumbai vs. DCIT (It) 2(2)(1), Mumbai

In the result, appeal is allowed

ITA 1683/MUM/2015[2011-12]Status: DisposedITAT Mumbai15 Apr 2019AY 2011-12

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri J.D. Mistry a/wFor Respondent: Shri V. Sreekar
Section 143(3)Section 144C(13)Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.1683/Mum./2015 (Assessment Year :2011–12) Elsevier Information Systems GmbH C/o Deloitte Haskins and Sells LLP Tower–3, 27–32 Floor, Indiabulls Finance ……………. Applicant Centre, Elphinstone Mill Compound Senapati Bapat Marg, Elphinstone (W) Mumbai 400 013 PAN – AACCE5671L v/s Dy. Commissioner of Income Tax (IT) ……………. Respondent Circle–2(2)(1), Mumbai Assessee by : Shri J.D. Mistry a/w Shri Niraj Sheth Revenue by : Shri V. Sreekar Date of Hearing – 17.01.2019…