Marck Biosciences Ltd. v. ITO

164 ITD 205Income Tax Appellate Tribunal2017#1736 most cited

What is Marck Biosciences Ltd. v. ITO authority for?

Professional fees for strategic counselling and advisory services, including business promotion and marketing, do not constitute royalty income if they do not involve imparting confidential information or industrial, commercial, or scientific experience as defined under royalty provisions, thus not attracting withholding tax.

65

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

Marck Biosciences Ltd. v. ITO · Marck Biosciences · section 195 · section 195(2) · section 9(1)(vi) · section 9(1) · royalty income · professional fees · strategic counselling · advisory services · withholding tax · fee for technical services

Sections most often in play

Section 195Section 13(3)Section 143(3)Section 195(2)Section 9(1)(vi)Section 195(1)Section 11(3)(a)Section 13

Issues it is cited on

copyrighted articlesection 195(2)royalty incomewithholding taxsection 9(1)(vi)computer softwaretax treatysection 195section 9(1)section 19double taxationtransfer

Judgments citing Marck Biosciences Ltd. v. ITO

DCIT(IT)-2(1)(2),MUMBAI, MUMBAI vs. DELOITTE TOUCH TMATSU INDIA LLP, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 4655/MUM/2025[2021-22]Status: DisposedITAT Mumbai17 Dec 2025AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 195Section 195(2)

…the present case there is no imparting of information at all, only services are rendered and, in any event, there is no imparting of any confidential data or information. Therefore, the payments cannot be regarded as royalty. b. Marck Biosciences Ltd. vs. ITO 164 ITD 205 (Ahd) The assessee made payments to a US company on account of professional fee for global biopharmaceutical strategic counselling and advisory services rendered by this entity. The AO took the view that the services were covered by the definition of royalty since rendition of services by the US entity "information concerning industrial, commerci…

DCIT(IT)-2(1)(2), MUMBAI, MUMBAI vs. DELOITTE HASKIN & SELLS LLP, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 4654/MUM/2025[2020-21]Status: DisposedITAT Mumbai17 Dec 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 195Section 195(2)

…the present case there is no imparting of information at all, only services are rendered and, in any event, there is no imparting of any confidential data or information. Therefore, the payments cannot be regarded as royalty. b. Marck Biosciences Ltd. vs. ITO 164 ITD 205 (Ahd) The assessee made payments to a US company on account of professional fee for global biopharmaceutical strategic counselling and advisory services rendered by this entity. The AO took the view that the services were covered by the definition of royalty since rendition of services by the US entity "information concerning industrial, commerci…

DCIT(IT)-2(1)(2), MUMBAI, MUMBAI vs. DELOITTE HASKIN & SELLS LLP, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 4653/MUM/2025[2020]Status: DisposedITAT Mumbai17 Dec 2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 195Section 195(2)

…the present case there is no imparting of information at all, only services are rendered and, in any event, there is no imparting of any confidential data or information. Therefore, the payments cannot be regarded as royalty. b. Marck Biosciences Ltd. vs. ITO 164 ITD 205 (Ahd) The assessee made payments to a US company on account of professional fee for global biopharmaceutical strategic counselling and advisory services rendered by this entity. The AO took the view that the services were covered by the definition of royalty since rendition of services by the US entity "information concerning industrial, commerci…

DCIT(IT)-2(1)(2), MUMBAI, MUMBAI vs. DELOITTE TOUCH TMATSU INDIA LLP, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 4638/MUM/2025[2021]Status: DisposedITAT Mumbai17 Dec 2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 195Section 195(2)

…the present case there is no imparting of information at all, only services are rendered and, in any event, there is no imparting of any confidential data or information. Therefore, the payments cannot be regarded as royalty. b. Marck Biosciences Ltd. vs. ITO 164 ITD 205 (Ahd) The assessee made payments to a US company on account of professional fee for global biopharmaceutical strategic counselling and advisory services rendered by this entity. The AO took the view that the services were covered by the definition of royalty since rendition of services by the US entity "information concerning industrial, commerci…

DEPUTY COMMISSIONER OF INCOME TAX(IT)-2(1)-2 MUMBAI, MUMBAI vs. DELOITTE TOUCHE TOHMATSU INDIA LLP, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

ITA 3455/MUM/2025[2021-22]Status: DisposedITAT Mumbai17 Dec 2025AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 195Section 195(2)

…the present case there is no imparting of information at all, only services are rendered and, in any event, there is no imparting of any confidential data or information. Therefore, the payments cannot be regarded as royalty. b. Marck Biosciences Ltd. vs. ITO 164 ITD 205 (Ahd) The assessee made payments to a US company on account of professional fee for global biopharmaceutical strategic counselling and advisory services rendered by this entity. The AO took the view that the services were covered by the definition of royalty since rendition of services by the US entity "information concerning industrial, commerci…

ASST. COMMISSIONER OF INCOME TAX(IT)-2(1)-2 MUMBAI, MUMBAI vs. DELOITTE TOUCHE TOHMATSU INDIA LLP, MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 2723/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Aug 2025AY 2019-20

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2019-20

For Appellant: Shri Niraj Sheth and Ms. Darshana Shah, AdvocatesFor Respondent: Shri Krishna Kumar, Sr. DR
Section 195(1)Section 195(2)Section 9(1)(vi)

…only services are 9 Deloitte Touche Tohmatsu India LLP Assessment Year 2019-20 rendered and, in any event, there is no imparting of any confidential data or information. Therefore, the payments cannot be regarded as royalty. b. Marck Biosciences Ltd. vs. ITO 164 ITD 205 (Ahd) The assessee made payments to a US company on account of professional fee for global biopharmaceutical strategic counselling and advisory services rendered by this entity. The AO took the view that the services were covered by the definition of royalty since rendition of services by the US entity amounted to parting with the "information co…

DEPUTY COMMISSIONER OF INCOME TAX(IT)-2(1)-2, MUMBAITAX, MUMBAI vs. DELOITTE TOUCHE TOHMATSU INDIA LLP, MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 5091/MUM/2024[2019-20]Status: DisposedITAT Mumbai21 Mar 2025AY 2019-20
Section 195(2)Section 9(1)(vi)

…esent case there is no\nimparting of information at all, only services are rendered and, in any\nevent, there is no imparting of any confidential data or information.\nTherefore, the payments cannot be regarded as royalty.\n\nb. Marck Biosciences Ltd. vs. ITO 164 ITD 205 (Ahd)\nThe assessee made payments to a US company on account of\nprofessional fee for global biopharmaceutical strategic counselling and\nadvisory services rendered by this entity. The AO took the view that the\nservices were covered by the definition of royalty since rendition of\nservices by the US entity amounted to parting with the \"informat…

DEPUTY COMMISSIONER OF INCOME TAX(IT)-2(1)-2, MUMBAI, MUMBAI vs. DELOITTE TOUCHE TOHMATSU INDIA LLP, MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 5089/MUM/2024[2019-20]Status: DisposedITAT Mumbai21 Mar 2025AY 2019-20
Section 195(2)Section 9(1)(vi)

…resent case there is no\nimparting of information at all, only services are rendered and, in any\nevent, there is no imparting of any confidential data or information.\nTherefore, the payments cannot be regarded as royalty.\nb.\nMarck Biosciences Ltd. vs. ITO 164 ITD 205 (Ahd)\nThe assessee made payments to a US company on account of\nprofessional fee for global biopharmaceutical strategic counselling and\nadvisory services rendered by this entity. The AO took the view that the\nservices were covered by the definition of royalty since rendition of\nservices by the US entity amounted to parting with the \"informat…

DCIT(IT)-2(1)-2, MUMBAI, MUMBAI vs. DELOITTE HASKINS & SELLS LLP, MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 5715/MUM/2024[2019-20]Status: DisposedITAT Mumbai18 Feb 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

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

…the present case there is no imparting of information at all, only services are rendered and, in any event, there is no imparting of any confidential data or information. Therefore, the payments cannot be regarded as royalty. b. Marck Biosciences Ltd. vs. ITO 164 ITD 205 (Ahd) The assessee made payments to a US company on account of professional fee for global biopharmaceutical strategic counselling and advisory services rendered by this entity. The AO took the view that the services were covered by the definition of royalty since rendition of services by the US entity amounted to parting with the "information co…

DCIT (IT)-2(1)(2), MUMBAI, MUMBAI vs. DELOITTE HASKINS SELLS LLP, UK

In the result, all the appeals of the assessees are allowed

ITA 4517/MUM/2024[2018-19]Status: DisposedITAT Mumbai17 Jan 2025AY 2018-19

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Respondent: Shri Krishna Kumar, Sr. DR
Section 195(2)

…the present case there is no imparting of information at all, only services are rendered and, in any event, there is no imparting of any confidential data or information. Therefore, the payments cannot be regarded as royalty. b. Marck Biosciences Ltd. vs. ITO 164 ITD 205 (Ahd) The assessee made payments to a US company on account of professional fee for global biopharmaceutical strategic counselling and advisory services rendered by this entity. The AO took the view that the services were covered by the definition of royalty since rendition of services by the US entity amounted to parting with the "information co…

DCIT (IT)-2(1)(2),MUMBAI, MUMBAI vs. DELOITTE TOUCHE TOHMATSU INDIA LLP, UK

In the result, all the appeals of the assessees are allowed

ITA 4515/MUM/2024[2018-19]Status: DisposedITAT Mumbai17 Jan 2025AY 2018-19

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Respondent: Shri Krishna Kumar, Sr. DR
Section 195(2)

…the present case there is no imparting of information at all, only services are rendered and, in any event, there is no imparting of any confidential data or information. Therefore, the payments cannot be regarded as royalty. b. Marck Biosciences Ltd. vs. ITO 164 ITD 205 (Ahd) The assessee made payments to a US company on account of professional fee for global biopharmaceutical strategic counselling and advisory services rendered by this entity. The AO took the view that the services were covered by the definition of royalty since rendition of services by the US entity amounted to parting with the "information co…

DELOITTE HASKINS & SELLS LLP,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(1)(2), MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 233/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan
Section 195

…the present case there is no imparting of information at all, only services are rendered and, in any event, there is no imparting of any confidential data or information. Therefore, the payments cannot be regarded as royalty. b. Marck Biosciences Ltd. vs. ITO 164 ITD 205 (Ahd) The assessee made payments to a US company on account of professional fee for global biopharmaceutical strategic counselling and advisory services rendered by this entity. The AO took the view that the services were covered by the definition of royalty since rendition of services by the US entity amounted to parting with the "information co…

DELOITTE HASKINS & SELLS LLP,MUMBAI vs. DCIT (INTL TAX) -2 (1) (2) , MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 232/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan
Section 195

…the present case there is no imparting of information at all, only services are rendered and, in any event, there is no imparting of any confidential data or information. Therefore, the payments cannot be regarded as royalty. b. Marck Biosciences Ltd. vs. ITO 164 ITD 205 (Ahd) The assessee made payments to a US company on account of professional fee for global biopharmaceutical strategic counselling and advisory services rendered by this entity. The AO took the view that the services were covered by the definition of royalty since rendition of services by the US entity amounted to parting with the "information co…

DELOITTE HASKINS & SELLS LLP,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(1)(2), MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 231/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan
Section 195

…the present case there is no imparting of information at all, only services are rendered and, in any event, there is no imparting of any confidential data or information. Therefore, the payments cannot be regarded as royalty. b. Marck Biosciences Ltd. vs. ITO 164 ITD 205 (Ahd) The assessee made payments to a US company on account of professional fee for global biopharmaceutical strategic counselling and advisory services rendered by this entity. The AO took the view that the services were covered by the definition of royalty since rendition of services by the US entity amounted to parting with the "information co…

DELOITTE HASKINS & SELLS LLP,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(1)(2), MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 230/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan
Section 195

…the present case there is no imparting of information at all, only services are rendered and, in any event, there is no imparting of any confidential data or information. Therefore, the payments cannot be regarded as royalty. b. Marck Biosciences Ltd. vs. ITO 164 ITD 205 (Ahd) The assessee made payments to a US company on account of professional fee for global biopharmaceutical strategic counselling and advisory services rendered by this entity. The AO took the view that the services were covered by the definition of royalty since rendition of services by the US entity amounted to parting with the "information co…

DELOITTE HASKINS & SELLS LLP,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(1)(2), MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 229/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan
Section 195

…the present case there is no imparting of information at all, only services are rendered and, in any event, there is no imparting of any confidential data or information. Therefore, the payments cannot be regarded as royalty. b. Marck Biosciences Ltd. vs. ITO 164 ITD 205 (Ahd) The assessee made payments to a US company on account of professional fee for global biopharmaceutical strategic counselling and advisory services rendered by this entity. The AO took the view that the services were covered by the definition of royalty since rendition of services by the US entity amounted to parting with the "information co…

DELOITTE HASKINS & SELLS LLP,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(1)(2), MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 228/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan
Section 195

…the present case there is no imparting of information at all, only services are rendered and, in any event, there is no imparting of any confidential data or information. Therefore, the payments cannot be regarded as royalty. b. Marck Biosciences Ltd. vs. ITO 164 ITD 205 (Ahd) The assessee made payments to a US company on account of professional fee for global biopharmaceutical strategic counselling and advisory services rendered by this entity. The AO took the view that the services were covered by the definition of royalty since rendition of services by the US entity amounted to parting with the "information co…

DELOITTE HASKINS & SELLS LLP,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(1)(2), MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 227/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan
Section 195

…the present case there is no imparting of information at all, only services are rendered and, in any event, there is no imparting of any confidential data or information. Therefore, the payments cannot be regarded as royalty. b. Marck Biosciences Ltd. vs. ITO 164 ITD 205 (Ahd) The assessee made payments to a US company on account of professional fee for global biopharmaceutical strategic counselling and advisory services rendered by this entity. The AO took the view that the services were covered by the definition of royalty since rendition of services by the US entity amounted to parting with the "information co…

DELOITTE HASKINS & SELLS LLP,MUMBAI vs. DY CIT (INTENATIONAL TAXATION)-2(1)(2), MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 226/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan
Section 195

…the present case there is no imparting of information at all, only services are rendered and, in any event, there is no imparting of any confidential data or information. Therefore, the payments cannot be regarded as royalty. b. Marck Biosciences Ltd. vs. ITO 164 ITD 205 (Ahd) The assessee made payments to a US company on account of professional fee for global biopharmaceutical strategic counselling and advisory services rendered by this entity. The AO took the view that the services were covered by the definition of royalty since rendition of services by the US entity amounted to parting with the "information co…

DELOITTE HASKINS & SELLS LLP,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(1)(2), MUMBAI

In the result, all the appeals of the assessees are allowed

ITA 225/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Amit Shuklaita Nos.201 To 233/Mum/2021, : A.Ys : 2018-19 & 4800 To 4804/Mum/2019 & 2019-20 4810 To 4814/Mum/2019 Deloitte Haskins & Sells Llp Vs. Deputy Commissioner One International Center, Of Income Tax, (It) - Tower 3, 27Th - 32Nd Floor, 2(1)(2) Senapati Bapat Marg, Mumbai 400021 Elphinstone Road, (W) Mumbai 400013 [Pan: Aacfd4815A] Ita Nos. 4744, 4775 To : A.Y : 2018-19 4782/Mum/2019 Deloitte Touche Tohmatsu Vs. Deputy Commissioner India Llp, Of Income Tax, (It) - Indiabulls Finance Centre 2(1)(2) Tower 3, 27Th-32Nd Floor, Mumbai 400021 Senapati Bapat Marg, Elphinstone Road, (W) Mumbai 400013 [Pan: Aalfd7157J]

For Appellant: Shri P.J PardiwalaFor Respondent: Shri Milind Chavan
Section 195

…the present case there is no imparting of information at all, only services are rendered and, in any event, there is no imparting of any confidential data or information. Therefore, the payments cannot be regarded as royalty. b. Marck Biosciences Ltd. vs. ITO 164 ITD 205 (Ahd) The assessee made payments to a US company on account of professional fee for global biopharmaceutical strategic counselling and advisory services rendered by this entity. The AO took the view that the services were covered by the definition of royalty since rendition of services by the US entity amounted to parting with the "information co…

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Marck Biosciences Ltd. v. ITO (164 ITD 205) — Cited in 65 Judgments | BharatTax