Ltd (2014)(275 CTR 72), Synopsis International Old Ltd (2013)(212 Taxman 0454) and CIT v. Samsung Electronics Co Ltd.

245 CTR 481High Court2011#11388 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Judgments citing Ltd (2014)(275 CTR 72), Synopsis International Old Ltd (2013)(212 Taxman 0454) and CIT v. Samsung Electronics Co Ltd.

THE DY.DIT, (INTL. TAXN.)- 1,, AHMEDABAD vs. VODAFONE WEST LTD., AHMEDABAD

In the result, appeal of the Revenue stands dismissed

ITA 2398/AHD/2014[2013-14]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member आयकर अपील सं /Ita No.2398/Ahd/2014 "नधा"रण वष" /Assessment Year : 2013-14 The Dcit (International Vodafone West Ltd. बनाम/ Taxation)-1 Vodafone House Ahmedabad Corporate Road V/S. Prahladnagar Off S.G. Highway Ahmedabad-380 051 "थायी लेखा सं./Pan: Aaacf 1190 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Dinal Shah, Ar Revenue By : Shri Sudhakar Verma, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 04/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 12/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Revenue As Against The Order Passed By The Ld.Commissioner Of Income-Tax(Appeals)-Gandhinagar (Ahmedabad) [Hereinafter Referred To As “The Ld.Cit(A)”], Dated 02/06/2014, Arising Out Of The Assessment Order Passed By The Dy.Director Of Income-Tax (International Taxation)-1, Ahmedabad (Ao) Under Section 201(1) & 201(1A) The Dcit (Intl.Taxn.)-1 Vs. Vodafone West Ltd. Asst. Year : 2013-14

For Appellant: Shri Dinal Shah, ARFor Respondent: Shri Sudhakar Verma, Sr.DR

Section 195(1)Section 201(1)Section 9(1)Section 9(1)(vi)Section 90

…ident Indian end- users/distributors to non-resident computer software manufacturers/ suppliers are not royalties and therefore not liable for TDS under section 195 of the Income Tax Act. 2. Samsung Electronics Co. Ltd. v. Deputy Director of Income Tax [2011] 245 CTR 481 (Kar.). The Karnataka High Court ruled that payments for the use of software are royalties, but this decision was overturned by the Supreme Court in the Engineering Analysis case. 8.2. The primary ground raised by the revenue is that the payments made by resident Indian end-user to non-resident computer software manufacturers/suppliers should b…

M/S KASEYA SOFTWARE INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, this appeal of the assessee is dismissed

ITA 1304/BANG/2018[2013-14]Status: DisposedITAT Bangalore27 Oct 2020AY 2013-14

Bench: Shri A. K. Garodia & Smt. Beena Pillaiassessment Year : 2013 – 14

For Appellant: Shree D. S.Vivek, C. AFor Respondent: Shree Priyadarshi Mishra, JCIT DR

Section 195Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year : 2013 – 14 M/s Kaseya Software India Private Limited, C/o M/s Suresh & Co., DCIT Circle – 4 (1) (1), Chartered Accountants, Vs. Bengaluru #43/16, ‘Srinidhi’, 1st Floor, Surveyor Street, Basvangudi, Bangalore – 560004 PAN : AADCK3905A APPELLANT RESPONDENT Assessee by : Shree D. S.Vivek, C. A. Revenue by : Shree Priyadarshi Mishra, JCIT DR Date of hearing : 05.10.2020 Date of Pronouncement : .10.2020 O R D E R PER ARUN KUMAR GARODIA, A. M.: This appeal is…

MOL CORPORATION,GURGAON vs. DCIT, NEW DELHI

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

ITA 1714/DEL/2015[2011-12]Status: DisposedITAT Delhi31 Oct 2018AY 2011-12

Bench: Sh. N. K. Saini, Hon’Ble & Smt. Beena A. Pillaiita No. 1714/Del/2015 : Asstt. Year : 2011-12 Mol Corporation, Vs Deputy Commissioner Of Income C/O Mr. Ashwin Ravindranath Tax, International Taxation, Circle- (Partner), Srbc & Associates Gurgaon, New Delhi Llp, Golf View Corporate Tower B, Sector-42, Sector Road, Gurgaon, Haryana (Appellant) (Respondent) Pan No. Aafcm9676A Assessee By : Sh. Nageshwar Rao, Adv. Revenue By : Sh. G. K. Dhall, Cit Dr Date Of Hearing : 17.10.2018 Date Of Pronouncement : 31.10.2018 Order Per N. K. Saini: This Is An Appeal By The Assessee Against The Order Dated 09.02.2014 Passed By The Ao U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act).

For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

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

…ternational court rulings on classification of transactions involving computer software while interpreting tax treaties. 3.6 That on facts and in law, the Hon'ble DRP and the Learned AO erred in placing reliance on the decision of Samsung Electronics Co. Ltd (245 CTR 481) (Kar HC). 3.7 That on facts and in law, the Hon'ble DRP and the Learned AO erred in not following the decisions of Tata Consultancy Services (271 ITR 401) (SC), Ericsson A.B. and Metapath (ITA 504 / 2007) (Del HC), Nokia Networks OY (ITA 512 / 2007) (Del HC) and various other Tribunal / AAR rulings relied on by the Appellant. 4 Tax on revenue al…

DCIT CEN CIR 20, MUMBAI vs. PURNANDU JAIN (HUF), MUMBAI

In the result, this appeal by the assessee stands allowed

ITA 927/MUM/2012[2006-07]Status: DisposedITAT Mumbai08 Jan 2018AY 2006-07

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./I.T.A. Nos. 926 & 927/Bang/2012 ("नधा"रण वष" / Assessment Year: 2009-10 & 2010-11) M/S. Shell India Markets Private Ito (International Taxations), Limited Ward 2(1), Bangalore बनाम/ Trent House, First Floor, G Block, (Now Transferred To Ito (Tds)- Vs. Plot No. C-60, Bandra Kurla Complex, Ltu, Mumbai)) Bandra (E), Mumbai-400 051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaics1404 P (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Madhur Agarwal & Shri Dinesh Patil ""यथ" क" ओर से/Respondent By : Shri M. V. Rajguru

For Appellant: Shri Madhur Agarwal &For Respondent: Shri M. V. Rajguru

Section 14Section 195Section 201Section 201(1)

…आयकर अपील"य अ"धकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SANDEEP GOSAIN, JM आयकर अपील सं./I.T.A. Nos. 926 & 927/Bang/2012 ("नधा"रण वष" / Assessment Year: 2009-10 & 2010-11) M/s. Shell India Markets Private ITO (International Taxations), Limited Ward 2(1), Bangalore बनाम/ Trent House, First Floor, G Block, (now transferred to ITO (TDS)- Vs. Plot No. C-60, Bandra Kurla Complex, LTU, Mumbai)) Bandra (E), Mumbai-400 051 "थायी लेखा सं./जीआइआर सं./PAN/GIR No.AAICS1404 P (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant…

GE INDIA TECHNOLOGY CENTRE PVT. LTD.,,BANGALORE vs. ADDL.C.I.T., BANGALORE

In the result, appeal of the assessee is dismissed

ITA 595/BANG/2016[2010-11]Status: DisposedITAT Bangalore17 Nov 2017AY 2010-11

Bench: Shri. Inturi Rama Rao & Shri. Lalit Kumar, Judiciali.T.A No.595/Bang/2016 (Assessment Year : 2010-11)

For Appellant: Shri. Rohit Gara, AdvocateFor Respondent: Smt. Vandana Sagar, CIT

Section 195Section 40Section 9

…eal before us on the grounds mentioned herein above. 04. It was submitted by the ld. AR of the assessee that learned CIT (A) has followed the judgment of Hon'ble Karnataka High Court rendered in the case of CIT vs. Samsung Electronics Co. Ltd. as reported in 245 CTR 481. He submitted that by a later judgment of Hon'ble Karnataka High Court rendered in the case of WIPRO Ltd. vs. DCIT as reported in 382 ITR 179, similar issue was decided in favour of the assessee by following the earlier judgment of the same High ITA 595/Bang/2016 Page - 4 Court rendered in the case of the same assessee in ITA 507 of 2002 ITA No…

INTERTEC SOFTWARE PVT. LTD.,,BANGALORE vs. ITO, BANGALORE

In the result, the appeal filed by the assessee is dismissed

ITA 1388/BANG/2013[2010-11]Status: DisposedITAT Bangalore13 Oct 2017AY 2010-11

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri B. S. Sudheendra, CAFor Respondent: Shri N. Sukumar, Addl. CIT (DR)

Section 201(1)(A)Section 40Section 9

…he demand of tax and interest as levied be deleted.” 3. It was submitted by the ld. AR of the assessee that learned CIT (A) has followed the judgment of Hon’ble Karnataka High Court rendered in the case of CIT vs. Samsung Electronics Co. Ltd. as reported in 245 CTR 481. He submitted that by a later judgment of Hon’ble Karnataka High Court rendered in the case of WIPRO Ltd. vs. DCIT as reported in 382 ITR 179, similar issue was decided in favour of the assessee by following the earlier judgment of the same High Court rendered in the case of the same assessee in ITA 507 of 2002 IT(IT)A No. 1388/Bang/2013 Pag…

NATIONAL STOCK EXCHANGE OF INDIA LTD,MUMBAI vs. DDIT (IT) RG 4(2), MUMBAI

In the result, assessee’s appeal stands allowed

ITA 7735/MUM/2011[2008-09]Status: DisposedITAT Mumbai18 May 2017AY 2008-09

Bench: Shri Shamim Yahya & Shri Ravish Sood

For Appellant: Shri. Arvind SondeFor Respondent: Shri. Jasbir Chouhan

Section 195Section 195(1)Section 201(1)Section 9(1)(iv)Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA no.7735/Mum./2011 (Assessment Year: 2008-09) National Stock Exchange of India Ltd, C-1, Block G Exchange Plaza, ……………. Appellant Bandra Kurla Complex, Bandra (E), Mumbai 400051 PAN AAACN1797L v/s DDIT (IT) RG 4(2) ……………. Respondent Mumbai Assessee by : Shri. Arvind Sonde Revenue by : Shri. Jasbir Chouhan Date of Hearing –11.04.2017 Date of Order -18.05.2017 O R D E R PER: SHAMIM YAHYA This appeal by the assessee is directed against order of Ld. CIT-A dated 30.08.2011 an…

ADIT (IT) 3(2), MUMBAI vs. FIRST ADVANTAGE P. LTD, MUMBAI

In the result, both the appeals filed by the revenue are dismissed

ITA 3031/MUM/2010[2008-09]Status: DisposedITAT Mumbai11 Jan 2017AY 2008-09

Bench: Shri B.R. Baskaran (Am)& C.N. Prasad (Jm)

Section 115ASection 195(2)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” Bench, Mumbai Before Shri B.R. Baskaran (AM)& C.N. Prasad (JM) I.T.A. No. 3031/Mum/2010 (Assessment Year 2008-09) I.T.A. No. 3032/Mum/2010 (Assessment Year 2009-10) ADIT(IT)02(2) M/s. First Advantage Pvt. Room No. 132 Vs. Ltd. 1st Floor C/o. S.R. Batliboi & Co. Scindia House CAs, 19th Floor Ballard Estate Express Tower N.M. Road Nariman Point Mumbai-400 038. Mumbai-400 021. (Appellant) (Respondent) PAN No. AAACQ0706E Assessee by Shri M.P. Lohia Department by Smt. Anu K. Aggarwal Date of Hearing 18.11.2016 Date of Pronouncement 11.1.2017 O R D E R Per B.R. Baskaran…

MOL CORPORATION,GURGAON vs. ADDL. DIT, NEW DELHI

In the result appeal of the assessee for the assessment year

ITA 6089/DEL/2012[2007-08]Status: DisposedITAT Delhi26 Sept 2016AY 2007-08

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Nageswar Rao, AdvFor Respondent: Sh. Dheeraj Batnagar, CIT

Section 143Section 144CSection 147Section 9(1)(vi)

…model convention, International court rulings on classification of transactions involving computer software while interpreting tax treaties. 2.7 That on facts and in law, the Hon'ble DRP and Learned AO erred in placing reliance of Samsung Electronics Co. Ltd (245 CTR 481) (Kar HC). 3. Tax on revenue alleged 'as royalty' under the Income-tax Act. 1961 ('the Act'): 3.1 That on facts and in law, the Hon'ble Dispute Resolution Panel (Hon'ble DRP) erred in confirming the variations proposed by the Learned AO in the draft assessment order as against the returned income by holding that the revenue earned by the Appellan…