John Deere India Pvt. Ltd. v. DDIT (IT)

Eaton Technologies Pvt.Ltd, Pune vs. Pr. Commissioner of Income-Tax-1, Pune

Bench: Shri S.S.Godara & G.D.Padmahshaliआयकरअपीलसं. / Ita No.590/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Eaton Technologies Private Limited, Dcit, Circle-1(2), Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.902/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Eaton Technologies Private Limited, Pr.Cit-1, Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue

…holding the said payment to be in the nature of royalty. The learned Authorized Representative for the assessee before us has pointed out that the issue stands covered by the decision of Pune Bench of Tribunal in the case of John Deere India Pvt. Ltd. (2019) 70 ITR (Trib) 73 (Pune). He also pointed out that the DRP had decided the issue in turn, relying on the ratio laid down in the case of Cummins Inc for assessment years 2004-05 and 2006-07 in ITA Nos.73 & 74/PN/2011, order dated 08.08.2013. 13. We have heard the rival contentions and perused the record. We find that the issue raised in the present appeal is s…

Eaton Technologies Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 1(2), Pune

Bench: Shri S.S.Godara & G.D.Padmahshaliआयकरअपीलसं. / Ita No.590/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Eaton Technologies Private Limited, Dcit, Circle-1(2), Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.902/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Eaton Technologies Private Limited, Pr.Cit-1, Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue

…holding the said payment to be in the nature of royalty. The learned Authorized Representative for the assessee before us has pointed out that the issue stands covered by the decision of Pune Bench of Tribunal in the case of John Deere India Pvt. Ltd. (2019) 70 ITR (Trib) 73 (Pune). He also pointed out that the DRP had decided the issue in turn, relying on the ratio laid down in the case of Cummins Inc for assessment years 2004-05 and 2006-07 in ITA Nos.73 & 74/PN/2011, order dated 08.08.2013. 13. We have heard the rival contentions and perused the record. We find that the issue raised in the present appeal is s…

Deputy Commissioner of Income Tax Cir 1(1), Pune vs. Eaton Technologies Pvt. Ltd., Pune

Appeals are partly allowed for statistical purpose in above terms

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.42 & 43/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16 & 16-17 Dcit, Circle-1(1), Pune. M/S.Eaton Technologies Pvt. Ltd., Vs Cluster C Wing-1, Eon Zone, Midc Kharadi, Knowledge Park, Plot No.1, Survey No.77, Kharadi, Pune – 411014. Pan: Aabce 4323 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Vishal Kalra & Shri Ss Tomar -Ar Revenue By Shri Sunil Kumar – Cit(Dr) Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Twin Appeals For The Assessment Years 2015- 16 & 2016-17 Arise Against The Cit(A)-13, Pune’S Separate Orders; Both Dated 29.05.2020, Passed In Case No.Pn/Cit(A)-13/Dcit, Circle-1(2), Pune/10142/2019-20/02, Pn/Cit(A)-13/Dcit, Circle- 1(2), Pune/10142/2019-20/03 Respectively, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

…holding the said payment to be in the nature of royalty. The learned Authorized Representative for the assessee before us has pointed out that the issue stands covered by the decision of Pune Bench of Tribunal in the case of John Deere India Pvt. Ltd. (2019) 70 ITR (Trib) 73 (Pune). He also pointed out that the DRP had decided the issue in turn, relying on the ratio laid down in the case of Cummins Inc for assessment years 2004-05 and 2006-07 in ITA Nos.73 & 74/PN/2011, order dated 08.08.2013. 13. We have heard the rival contentions and perused the record. We find that the issue raised in the present appeal is s…

Deputy Commissioner of Income Tax Cir 1(1), Pune vs. Eaton Technologies Pvt. Ltd., Pune

Appeals are partly allowed for statistical purpose in above terms

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.42 & 43/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16 & 16-17 Dcit, Circle-1(1), Pune. M/S.Eaton Technologies Pvt. Ltd., Vs Cluster C Wing-1, Eon Zone, Midc Kharadi, Knowledge Park, Plot No.1, Survey No.77, Kharadi, Pune – 411014. Pan: Aabce 4323 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Vishal Kalra & Shri Ss Tomar -Ar Revenue By Shri Sunil Kumar – Cit(Dr) Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Twin Appeals For The Assessment Years 2015- 16 & 2016-17 Arise Against The Cit(A)-13, Pune’S Separate Orders; Both Dated 29.05.2020, Passed In Case No.Pn/Cit(A)-13/Dcit, Circle-1(2), Pune/10142/2019-20/02, Pn/Cit(A)-13/Dcit, Circle- 1(2), Pune/10142/2019-20/03 Respectively, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

…holding the said payment to be in the nature of royalty. The learned Authorized Representative for the assessee before us has pointed out that the issue stands covered by the decision of Pune Bench of Tribunal in the case of John Deere India Pvt. Ltd. (2019) 70 ITR (Trib) 73 (Pune). He also pointed out that the DRP had decided the issue in turn, relying on the ratio laid down in the case of Cummins Inc for assessment years 2004-05 and 2006-07 in ITA Nos.73 & 74/PN/2011, order dated 08.08.2013. 13. We have heard the rival contentions and perused the record. We find that the issue raised in the present appeal is s…

Eaton Technologies Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 1(2), Pune

Appeal is partly allowed in above terms

Bench: Shri S. S. Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.3075/Pun/2017 ननधधारण वषा / Assessment Year : 2013-14 Eaton Technologies Pvt. Ltd. Cluster C, Wing 1, Eon Free Zone, Plot No.1, Sr. No.77, Midc Kharadi Knowledge Park, Kharadi ,Pune- 411 014. .......अपऩलधथी / Appellant Pan : Aabce4323Q बनधम / V/S. ……प्रत्यथी / Respondent Dcit, Circle-1(2), Pune Assessee By : Shri Vishal Karla Revenue By : Shri S. P. Walimbe

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S. S. GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.3075/PUN/2017 ननधधारण वषा / Assessment Year : 2013-14 Eaton Technologies Pvt. Ltd. Cluster C, Wing 1, EON Free Zone, Plot No.1, Sr. No.77, MIDC Kharadi Knowledge Park, Kharadi ,Pune- 411 014. .......अपऩलधथी / Appellant PAN : AABCE4323Q बनधम / V/s. ……प्रत्यथी / Respondent DCIT, Circle-1(2), Pune Assessee by : Shri Vishal Karla Revenue by : Shri S. P. Walimbe सपनवधई की तधरऩख / Date of Hearing : 20.04.2022 घोषणध की तधरऩख / Date of Pronou…

M/S. Vishay Components India Pvt.Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

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

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.500/Pun/2017 यििाारण वषा / Assessment Year : 2012-13

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “lh” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA No.500/PUN/2017 यििाारण वषा / Assessment Year : 2012-13 M/s. Vishay Components India Pvt. Ltd., Loni-Kalbhor, Near Pune (C. Rly.) अऩीऱाथी/Appellant Pune – 412201 …. PAN: AAACB9652L Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 13, Pune Assessee by : Shri Farooq Irani Revenue by : Ms. Amrita Misra, CIT सुनवाई की तारीख /…

John Deere India Pvt.Ltd, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, both the appeals of assessee are allowed as indicated above

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1163/Pun/2017 यििाारण वषा / Assessment Year : 2008-09 John Deere Equipment Pvt. Ltd., (Now Merged With John Deere India Pvt. Ltd.) Tower Xiv, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. Pan: Aaacl7331A Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 14, Pune

…the part of assessee to deduct tax at source out of such payments both in view of section 9(1)(vi) of the Act and also in view of DTAA between India and USA. 8. The Pune Bench of Tribunal in John Deere India Pvt. Ltd. Vs DDIT (International Taxation) (2019) 70 ITR (Trib) 73 (Pune) had adjudicated the issue of deduction of tax at source in the hands of assessee and had vide different paras concluded by holding that there is no obligation on the part of assessee to deduct tax at source out of such payments. Vide para 90, the Tribunal decided the issue of non deduction of tax at source out of software license char…

John Deere Equipment Pvt.Ltd, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, both the appeals of assessee are allowed as indicated above

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1163/Pun/2017 यििाारण वषा / Assessment Year : 2008-09 John Deere Equipment Pvt. Ltd., (Now Merged With John Deere India Pvt. Ltd.) Tower Xiv, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. Pan: Aaacl7331A Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 14, Pune

…the part of assessee to deduct tax at source out of such payments both in view of section 9(1)(vi) of the Act and also in view of DTAA between India and USA. 8. The Pune Bench of Tribunal in John Deere India Pvt. Ltd. Vs DDIT (International Taxation) (2019) 70 ITR (Trib) 73 (Pune) had adjudicated the issue of deduction of tax at source in the hands of assessee and had vide different paras concluded by holding that there is no obligation on the part of assessee to deduct tax at source out of such payments. Vide para 90, the Tribunal decided the issue of non deduction of tax at source out of software license char…

Sandvik Asia Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 10, Pune

In the result, both the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.172 & 3080/Pun/2017 यििाारण वषा / Assessment Years : 2012-13 & 2013-14

…s.172 & 3080/PUN/2017 7 laid down by Pune Bench of Tribunal in Allianz SE Vs ADIT reported in 51 SOT 399 (Pune – Trib.) allowed the claim of assessee. Reference was also made to the decision on similar issue in John Deere India Pvt. Ltd. Vs. DDIT (IT) (2019) 70 ITR (Trib) 73 (Pune). 11. We find that the issue of payment for access to application software has also been considered at length by the Tribunal in John Deere India Pvt. Ltd. Vs. DDIT (IT) (supra) and it has been held that in view of the definition of ‘royalty’ not being amended under DTAA, there is no question of treating the said payment as ‘royalty’…

M/S. Sandvik Asia Private Limited, Pune vs. Assistant Commissioner of Income Tax, Circle -10, Pune

In the result, both the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.172 & 3080/Pun/2017 यििाारण वषा / Assessment Years : 2012-13 & 2013-14

…s.172 & 3080/PUN/2017 7 laid down by Pune Bench of Tribunal in Allianz SE Vs ADIT reported in 51 SOT 399 (Pune – Trib.) allowed the claim of assessee. Reference was also made to the decision on similar issue in John Deere India Pvt. Ltd. Vs. DDIT (IT) (2019) 70 ITR (Trib) 73 (Pune). 11. We find that the issue of payment for access to application software has also been considered at length by the Tribunal in John Deere India Pvt. Ltd. Vs. DDIT (IT) (supra) and it has been held that in view of the definition of ‘royalty’ not being amended under DTAA, there is no question of treating the said payment as ‘royalty’…

Opus Software Solutions Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax, Pune

In the result, the appeal of assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1232/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 Opus Software Solutions Pvt. Ltd., 1St Floor, Building No.4, Commerzone, Samrat Ashok Path, Yerawade, अऩीऱाथी/Appellant Pune – 411006 …. Pan: Aaaco2203N Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle-3, Pune

…6. The assessee is in appeal against the order of CIT(A). 7. The learned Authorized Representative for the assessee pointed out that the issue stands covered by the ratio laid down by Pune Bench of Tribunal in John Deere India Pvt. Ltd. Vs. DDIT (IT) (2019) 70 ITR (Trib) 73 (Pune). He also pointed out that definition of ‘royalty’ under India and New Zealand Treaty was same as under the DTAA between India and USA. He referred to the definition of ‘royalty’ under both the DTAAs. 8. The learned Departmental Representative for the Revenue placed reliance on the orders of authorities below. 9. We have heard the ri…