Pinstorm Technologies Pvt. Ltd. v. ITO

154 TTJ 173Income Tax Appellate Tribunal2013#8783 most cited

What is Pinstorm Technologies Pvt. Ltd. v. ITO authority for?

An assessee's income earned from providing access to a database does not constitute income taxable in India if the assessee does not share its experience, technique, or methodology related to evolving the database.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Also referred to as

Pinstorm Technologies Pvt. Ltd. v. ITO · 154 TTJ 173 · database access income · taxable in India · sharing methodology · experience · technique

Sections most often in play

Section 12Section 143(3)Section 144C(13)Section 234ASection 234BSection 270ASection 274Section 5(4)

Issues it is cited on

dependent agent pefixed place pecopyrighted articletax residency certificatedirections of the drpinterest under section 234atax treatypermanent establishmentsection 144c(13)liable to taxsection 29dispute resolution panel

Judgments citing Pinstorm Technologies Pvt. Ltd. v. ITO

International Air Transport Association, Mumbai (for Sending Notices) vs. Deputy Commissioner of Income Tax (International Taxation) - Circle 2(2)(1), Mumbai

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

ITA 3330/MUM/2023[2020-21]Status: DisposedITAT Mumbai29 Apr 2025AY 2020-21

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No. 3330/Mum/2023 (निर्धारण वर्ा / Assessment Year :2020-21) International Air V/S. Dcit (It), Circle 2(2)(1), Transport Association बिधम Mumbai C/O Ernst & Young Llp Room No. 1722, 17Th Floor, 14Th Floor, The Ruby, 29, Air India Building, Senapati Bapat Marg, Nariman Point, Mumbai, Dadar (West), Mumbai, Maharashtra-400021 Maharashtra-400028 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacci4695N Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Porus Kaka and Shri DiveshFor Respondent: Shri Krishna Kumar

…IN THE INCOME-TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 3330/MUM/2023 (निर्धारण वर्ा / Assessment Year :2020-21) International Air v/s. DCIT (IT), Circle 2(2)(1), Transport Association बिधम Mumbai C/o ERNST & Young LLP Room No. 1722, 17th Floor, 14th Floor, The Ruby, 29, Air India Building, Senapati Bapat Marg, Nariman Point, Mumbai, Dadar (West), Mumbai, Maharashtra-400021 Maharashtra-400028 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCI4695N Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assess…

International Air Transport Association (Canada), Mumbai vs. ACIT (It), Range 2 (2)(1), Mumbai

Accordingly Ground No. 3 to 7 are allowed

ITA 7117/MUM/2019[2016-17]Status: DisposedITAT Mumbai08 Jan 2025AY 2016-17

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Porus Kaka, Shri DiveshFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 7072/Mum/2019 (Assessment Year: 2011-12) I.T.A. No. 7117/Mum/2019 (Assessment Year: 2016-17) International Air Transport Assistant Commissioner of Association (Canada), Income Tax (International Ernst & Young LLP, 6th Floor, Taxation), Circle-2(2)(1), Vs. Room No. 1722, 17th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai-400028. Air India Building, Nariman PAN : AACCI4659N Point, Mumbai-400021. Appellant) : Respondent) I.T.A. No. 7416/Mum/2017 (Assessment Year: 2014-15)…

International Air Association (Canada), Mumbai vs. Asst CIT (International Taxation) Range 2 (2)(1), Mumbai

Accordingly Ground No. 3 to 7 are allowed

ITA 7072/MUM/2019[2011-12]Status: DisposedITAT Mumbai08 Jan 2025AY 2011-12

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Porus Kaka, Shri DiveshFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 7072/Mum/2019 (Assessment Year: 2011-12) I.T.A. No. 7117/Mum/2019 (Assessment Year: 2016-17) International Air Transport Assistant Commissioner of Association (Canada), Income Tax (International Ernst & Young LLP, 6th Floor, Taxation), Circle-2(2)(1), Vs. Room No. 1722, 17th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai-400028. Air India Building, Nariman PAN : AACCI4659N Point, Mumbai-400021. Appellant) : Respondent) I.T.A. No. 7416/Mum/2017 (Assessment Year: 2014-15)…

Internatinal Air Transport Association (Canada), Mumbai vs. DCIT (It) 2(2)(1), Mumbai

Accordingly Ground No. 3 to 7 are allowed

ITA 7416/MUM/2017[2014-15]Status: DisposedITAT Mumbai08 Jan 2025AY 2014-15

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Porus Kaka, Shri DiveshFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 7072/Mum/2019 (Assessment Year: 2011-12) I.T.A. No. 7117/Mum/2019 (Assessment Year: 2016-17) International Air Transport Assistant Commissioner of Association (Canada), Income Tax (International Ernst & Young LLP, 6th Floor, Taxation), Circle-2(2)(1), Vs. Room No. 1722, 17th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai-400028. Air India Building, Nariman PAN : AACCI4659N Point, Mumbai-400021. Appellant) : Respondent) I.T.A. No. 7416/Mum/2017 (Assessment Year: 2014-15)…

M/S. Ariba Inc., Gurgaon vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 1470/DEL/2015[2011-12]Status: DisposedITAT Delhi17 Oct 2022AY 2011-12
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…Para 5; Akamai Technologies Inc., In re [2018] 93 taxnutnn.com 471 (AAR - New Delhi) - Para 13; The Income Tax Officer (IT) TDS-4, Mumbai vs. People Interactive (I) P Ltd ITA No.2180/Mum/2009 - (para 8.2 of the order); Pinstorm Technologies Pvt. Ltd. v. ITO (154 TTJ 173) - Para 6; ITO v. Right Florist (P.) Ltd. (154 TTJ 142) - Para 21. 32. The assessee in this regard would like to place reliance on the recent ruling in the case of Salesforce.com Singapore Pte vs The Dy DIT Circle 2(2) International Taxation, Delhi TS- 222-ITAT-2022(DEL) wherein the Hon’ble ITAT held that by granting access to the information for…

M/S. Ariba Inc., Gurgaon vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 1469/DEL/2015[2010-11]Status: DisposedITAT Delhi17 Oct 2022AY 2010-11
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…Para 5; Akamai Technologies Inc., In re [2018] 93 taxnutnn.com 471 (AAR - New Delhi) - Para 13; The Income Tax Officer (IT) TDS-4, Mumbai vs. People Interactive (I) P Ltd ITA No.2180/Mum/2009 - (para 8.2 of the order); Pinstorm Technologies Pvt. Ltd. v. ITO (154 TTJ 173) - Para 6; ITO v. Right Florist (P.) Ltd. (154 TTJ 142) - Para 21. 32. The assessee in this regard would like to place reliance on the recent ruling in the case of Salesforce.com Singapore Pte vs The Dy DIT Circle 2(2) International Taxation, Delhi TS- 222-ITAT-2022(DEL) wherein the Hon’ble ITAT held that by granting access to the information for…

Ariba Inc., New Delhi vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 1538/DEL/2013[2009-10]Status: DisposedITAT Delhi17 Oct 2022AY 2009-10
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…Para 5; Akamai Technologies Inc., In re [2018] 93 taxnutnn.com 471 (AAR - New Delhi) - Para 13; The Income Tax Officer (IT) TDS-4, Mumbai vs. People Interactive (I) P Ltd ITA No.2180/Mum/2009 - (para 8.2 of the order); Pinstorm Technologies Pvt. Ltd. v. ITO (154 TTJ 173) - Para 6; ITO v. Right Florist (P.) Ltd. (154 TTJ 142) - Para 21. 32. The assessee in this regard would like to place reliance on the recent ruling in the case of Salesforce.com Singapore Pte vs The Dy DIT Circle 2(2) International Taxation, Delhi TS- 222-ITAT-2022(DEL) wherein the Hon’ble ITAT held that by granting access to the information for…

Ariba Inc., New Delhi vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 3923/DEL/2012[2008-09]Status: DisposedITAT Delhi17 Oct 2022AY 2008-09
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…Para 5; Akamai Technologies Inc., In re [2018] 93 taxnutnn.com 471 (AAR - New Delhi) - Para 13; The Income Tax Officer (IT) TDS-4, Mumbai vs. People Interactive (I) P Ltd ITA No.2180/Mum/2009 - (para 8.2 of the order); Pinstorm Technologies Pvt. Ltd. v. ITO (154 TTJ 173) - Para 6; ITO v. Right Florist (P.) Ltd. (154 TTJ 142) - Para 21. 32. The assessee in this regard would like to place reliance on the recent ruling in the case of Salesforce.com Singapore Pte vs The Dy DIT Circle 2(2) International Taxation, Delhi TS- 222-ITAT-2022(DEL) wherein the Hon’ble ITAT held that by granting access to the information for…

Ariba Inc., New Delhi vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 6090/DEL/2010[2007-08]Status: DisposedITAT Delhi17 Oct 2022AY 2007-08
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…Para 5; Akamai Technologies Inc., In re [2018] 93 taxnutnn.com 471 (AAR - New Delhi) - Para 13; The Income Tax Officer (IT) TDS-4, Mumbai vs. People Interactive (I) P Ltd ITA No.2180/Mum/2009 - (para 8.2 of the order); Pinstorm Technologies Pvt. Ltd. v. ITO (154 TTJ 173) - Para 6; ITO v. Right Florist (P.) Ltd. (154 TTJ 142) - Para 21. 32. The assessee in this regard would like to place reliance on the recent ruling in the case of Salesforce.com Singapore Pte vs The Dy DIT Circle 2(2) International Taxation, Delhi TS- 222-ITAT-2022(DEL) wherein the Hon’ble ITAT held that by granting access to the information for…

Ariba Inc, New Delhi vs. ADIT (Intl Taxation), New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 4584/DEL/2010[2006-07]Status: DisposedITAT Delhi17 Oct 2022AY 2006-07
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…Para 5; Akamai Technologies Inc., In re [2018] 93 taxnutnn.com 471 (AAR - New Delhi) - Para 13; The Income Tax Officer (IT) TDS-4, Mumbai vs. People Interactive (I) P Ltd ITA No.2180/Mum/2009 - (para 8.2 of the order); Pinstorm Technologies Pvt. Ltd. v. ITO (154 TTJ 173) - Para 6; ITO v. Right Florist (P.) Ltd. (154 TTJ 142) - Para 21. 32. The assessee in this regard would like to place reliance on the recent ruling in the case of Salesforce.com Singapore Pte vs The Dy DIT Circle 2(2) International Taxation, Delhi TS- 222-ITAT-2022(DEL) wherein the Hon’ble ITAT held that by granting access to the information for…

Ariba Inc, New Delhi vs. ADIT (Intl Taxation), New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 4583/DEL/2010[2005-06]Status: DisposedITAT Delhi17 Oct 2022AY 2005-06
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…Para 5; Akamai Technologies Inc., In re [2018] 93 taxnutnn.com 471 (AAR - New Delhi) - Para 13; The Income Tax Officer (IT) TDS-4, Mumbai vs. People Interactive (I) P Ltd ITA No.2180/Mum/2009 - (para 8.2 of the order); Pinstorm Technologies Pvt. Ltd. v. ITO (154 TTJ 173) - Para 6; ITO v. Right Florist (P.) Ltd. (154 TTJ 142) - Para 21. 32. The assessee in this regard would like to place reliance on the recent ruling in the case of Salesforce.com Singapore Pte vs The Dy DIT Circle 2(2) International Taxation, Delhi TS- 222-ITAT-2022(DEL) wherein the Hon’ble ITAT held that by granting access to the information for…

Ariba Inc, New Delhi vs. ADIT (Intl Taxation), New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 4582/DEL/2010[2004-05]Status: DisposedITAT Delhi17 Oct 2022AY 2004-05
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…Para 5; Akamai Technologies Inc., In re [2018] 93 taxnutnn.com 471 (AAR - New Delhi) - Para 13; The Income Tax Officer (IT) TDS-4, Mumbai vs. People Interactive (I) P Ltd ITA No.2180/Mum/2009 - (para 8.2 of the order); Pinstorm Technologies Pvt. Ltd. v. ITO (154 TTJ 173) - Para 6; ITO v. Right Florist (P.) Ltd. (154 TTJ 142) - Para 21. 32. The assessee in this regard would like to place reliance on the recent ruling in the case of Salesforce.com Singapore Pte vs The Dy DIT Circle 2(2) International Taxation, Delhi TS- 222-ITAT-2022(DEL) wherein the Hon’ble ITAT held that by granting access to the information for…