Kerala Vision Ltd. v. ACIT (

35 Taxmann.com 463Income Tax Appellate Tribunal2013#2225 most cited

What is Kerala Vision Ltd. v. ACIT ( authority for?

Transactions carried out on the purchase of off-the-shelf software prior to the jurisdictional High Court's decision in CIT v. Samsung Electronics Co. Ltd. (October 15, 2011) are not liable for Tax Deducted at Source (TDS).

52

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2015 to 2025.

Also referred to as

Kerala Vision Ltd. v. ACIT · CIT v. Samsung Electronics Co. Ltd. · TDS on off-the-shelf software · Section 195 · withholding tax liability · pre-October 15 2011 transactions · taxability of software purchase · dividend distribution tax · depreciation on goodwill · disallowance under section 40(a)(ia)

Sections most often in play

Section 143(3)Section 92CA(3)

Issues it is cited on

ready for usesection 115osection 271hopening wdvdepreciation on goodwilldisallowance under section 40(a)(ia)prohibited by lawddtdomestic companydividend distribution taxbusiness connectionsection 192

Judgments citing Kerala Vision Ltd. v. ACIT (

DCIT, Bangalore vs. M/S W.S. Atkins (India) Pvt. Ltd., Bangalore

In the result, the appeal of the revenue is dismissed and C

ITA 1083/BANG/2016[2011-12]Status: DisposedITAT Bangalore03 Mar 2017AY 2011-12

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Respondent: Shri M.K. Biju, JCIT (DR) (ITAT)-3, Bengaluru
Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ C ” BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.(T.P) A. No.1083/Bang/2016 (Assessment Year : 2011-12) Dy. Commissioner of Income Vs. M/s. W S Atkins (India) Pvt. Ltd., 10th Floor, Safina Towers, Tax, Circle 7(1)(2), Bangalore. No.3, Ali Aksar Road, Bangalore – 560 052 PAN AAACW 1400B Appellant Respondent. C.O. No.77/Bang/2016 ( In I.T.(T.P) A. No.1083/Bang/2016) (Assessment Year : 2011-12) (By Assessee) Assessee/C.O. By : Shri K.P. Srinivas, C.A. Revenue By : Shri M.K. Biju, JCIT (DR) (ITAT)-3, Bengaluru. Date…

Asst.C.I.T., Bangalore vs. M/S Aurigene Discovery Technologies Ltd., Bangalore

In the result, the Revenue’s appeal is dismissed

ITA 1479/BANG/2015[2012-13]Status: DisposedITAT Bangalore23 Nov 2016AY 2012-13

Bench: Shri Vijay Pal Rao

For Appellant: Shri. L. Bharath, CAFor Respondent: Shri. Sanjay Kumar Verma, CIT - DR
Section 194JSection 195Section 40Section 9Section 9(1)(vi)

…ITA.1479/ Bang/2013 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'A', BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI. S. JAYARAMAN, ACCOUNTANT MEMBER I.T.A No.1479/Bang/2015 (Assessment Year : 2012-13) Asst. Commissioner of Income Tax, Circle -1(1)(1), Bengaluru .. Appellant v. M/s. Aurigene Discovery Technologies Ltd, No.39-40, KIDB Industrial Area, Electronic City Phase –II, Hosur Road, Bengaluru .. Respondent PAN : AADCA2387A Assessee by : Shri. L. Bharath, CA Revenue by : Shri. Sanjay Kumar Verma, CIT - DR Heard on : 29.09.2016 Pronounced on : 23.11.2016 O R D E R P…

Infor Global Solutions Barneveld) Bv ( Now Known As Infor (Barneveld) Bv), Hyderabad vs. DDIT (It) Cir 3(1), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 777/MUM/2013[2008-09]Status: DisposedITAT Mumbai13 Jun 2016AY 2008-09

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 7048/Mum/2010 (Assessment year: 2006-07) ADIT(IT)-3(2), Vs M/s Baan Global B V now known as Scindia House, Information Global Solution R. No.132, 1st Floor, (Barneveld) BV, N M Road, A 301/302, Citi Point, Andheri Mumbai -400 038 Kurla Road, J B Nagar, Andheri East, Mumbai 400 059 "थयी लेखा सं. PAN: AACCB 7688 Q अपीलाथ" (Appellant) ""यथ" (Respondent) Appella…

Infor Global Solutions Barneveld) Bv, Hyderabad vs. DDIT (It) Cir 3(1), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 776/MUM/2013[2007-08]Status: DisposedITAT Mumbai13 Jun 2016AY 2007-08

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 7048/Mum/2010 (Assessment year: 2006-07) ADIT(IT)-3(2), Vs M/s Baan Global B V now known as Scindia House, Information Global Solution R. No.132, 1st Floor, (Barneveld) BV, N M Road, A 301/302, Citi Point, Andheri Mumbai -400 038 Kurla Road, J B Nagar, Andheri East, Mumbai 400 059 "थयी लेखा सं. PAN: AACCB 7688 Q अपीलाथ" (Appellant) ""यथ" (Respondent) Appella…

ITO (It) TDS 3, Mumbai vs. Ssa Global Technologies (I) P.Ltd ( Formerly Knwona As Infor Global Solutions (I) P.Ltd), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 3049/MUM/2011[2007-08]Status: DisposedITAT Mumbai13 Jun 2016AY 2007-08

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 7048/Mum/2010 (Assessment year: 2006-07) ADIT(IT)-3(2), Vs M/s Baan Global B V now known as Scindia House, Information Global Solution R. No.132, 1st Floor, (Barneveld) BV, N M Road, A 301/302, Citi Point, Andheri Mumbai -400 038 Kurla Road, J B Nagar, Andheri East, Mumbai 400 059 "थयी लेखा सं. PAN: AACCB 7688 Q अपीलाथ" (Appellant) ""यथ" (Respondent) Appella…

ADIT (It) 3(2), Mumbai vs. Baan Global B.V. Now Known As Information Global Solution ( Barneveld) Bv, Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 7048/MUM/2010[2006-07]Status: DisposedITAT Mumbai13 Jun 2016AY 2006-07

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 7048/Mum/2010 (Assessment year: 2006-07) ADIT(IT)-3(2), Vs M/s Baan Global B V now known as Scindia House, Information Global Solution R. No.132, 1st Floor, (Barneveld) BV, N M Road, A 301/302, Citi Point, Andheri Mumbai -400 038 Kurla Road, J B Nagar, Andheri East, Mumbai 400 059 "थयी लेखा सं. PAN: AACCB 7688 Q अपीलाथ" (Appellant) ""यथ" (Respondent) Appella…

Sigma Aldrich Chemicals Pvt. Ltd., Bangalore vs. ACIT, Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 1433/BANG/2013[2007-08]Status: DisposedITAT Bangalore24 Jul 2015AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…

DCIT, Bangalore vs. Sigma Aldrich Chemicals Pvt. Ltd., Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 1416/BANG/2013[2007-08]Status: DisposedITAT Bangalore24 Jul 2015AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…

DCIT, Bangalore vs. Sigma Aldrich Chemicals Pvt. Ltd., Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 1399/BANG/2013[2008-09]Status: DisposedITAT Bangalore24 Jul 2015AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…

DCIT, Bangalore vs. M/S Sigma Aldrich Chemicals Pvt. Ltd., Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 388/BANG/2012[2006-07]Status: DisposedITAT Bangalore24 Jul 2015AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…

DCIT, Bangalore vs. M/S Sigma Aldrich Chemicals Pvt. Ltd., Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 387/BANG/2012[2005-06]Status: DisposedITAT Bangalore24 Jul 2015AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…

M/S Sigma Aldrich Chemicals Private Limited, Bangalore vs. Addl..Ci.T., Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 268/BANG/2012[2005-06]Status: DisposedITAT Bangalore24 Jul 2015AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…