Skillsoft Ireland Ltd. (AAR No. 985 of 2010) v. CIT vs Samsung Electronics Co. Ltd.

345 ITR 499Reported decision#20573 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2019.

Judgments citing Skillsoft Ireland Ltd. (AAR No. 985 of 2010) v. CIT vs Samsung Electronics Co. Ltd.

Digite Inc. Usa, Pune vs. DCIT (International Taxation), New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 382/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Nov 2019AY 2012-13

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…of 2009) i. ii. CIT vs. Synapsis International Old Ltd. (212 Taxman 454)(HC, Karnataka) iii. Citrix Systems Asia Pacific PTY (343 ITR 1 AAR)(AAR No. 822 of 2009) iv. Skillsoft Ireland Ltd. (AAR No. 985 of 2010) v. CIT vs Samsung Electronics Co. Ltd & others (345 ITR 499) (Kar) vi. Verizon Communications Singapore PTE Ltd vs ITO (361 ITR 575)(Mad) 23. The ld. DR drew the attention of the bench to the following observation at para 3.1 of the order of the AO :- “3.1 The software is delivered at the site of the end customer. There is a specific roil out plan and installation and implementation programme. During t…

Digite Inc., Usa, Pune vs. ADIT, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 772/DEL/2014[2010-11]Status: DisposedITAT Delhi19 Nov 2019AY 2010-11

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…of 2009) i. ii. CIT vs. Synapsis International Old Ltd. (212 Taxman 454)(HC, Karnataka) iii. Citrix Systems Asia Pacific PTY (343 ITR 1 AAR)(AAR No. 822 of 2009) iv. Skillsoft Ireland Ltd. (AAR No. 985 of 2010) v. CIT vs Samsung Electronics Co. Ltd & others (345 ITR 499) (Kar) vi. Verizon Communications Singapore PTE Ltd vs ITO (361 ITR 575)(Mad) 23. The ld. DR drew the attention of the bench to the following observation at para 3.1 of the order of the AO :- “3.1 The software is delivered at the site of the end customer. There is a specific roil out plan and installation and implementation programme. During t…

M/S Digite Inc. Usa, Usa vs. ADIT, Intl. Taxation, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 2415/DEL/2013[2009-10]Status: DisposedITAT Delhi19 Nov 2019AY 2009-10

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…of 2009) i. ii. CIT vs. Synapsis International Old Ltd. (212 Taxman 454)(HC, Karnataka) iii. Citrix Systems Asia Pacific PTY (343 ITR 1 AAR)(AAR No. 822 of 2009) iv. Skillsoft Ireland Ltd. (AAR No. 985 of 2010) v. CIT vs Samsung Electronics Co. Ltd & others (345 ITR 499) (Kar) vi. Verizon Communications Singapore PTE Ltd vs ITO (361 ITR 575)(Mad) 23. The ld. DR drew the attention of the bench to the following observation at para 3.1 of the order of the AO :- “3.1 The software is delivered at the site of the end customer. There is a specific roil out plan and installation and implementation programme. During t…

Digite Inc., Califorina vs. ADIT, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 4918/DEL/2012[2007-08]Status: DisposedITAT Delhi19 Nov 2019AY 2007-08

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…of 2009) i. ii. CIT vs. Synapsis International Old Ltd. (212 Taxman 454)(HC, Karnataka) iii. Citrix Systems Asia Pacific PTY (343 ITR 1 AAR)(AAR No. 822 of 2009) iv. Skillsoft Ireland Ltd. (AAR No. 985 of 2010) v. CIT vs Samsung Electronics Co. Ltd & others (345 ITR 499) (Kar) vi. Verizon Communications Singapore PTE Ltd vs ITO (361 ITR 575)(Mad) 23. The ld. DR drew the attention of the bench to the following observation at para 3.1 of the order of the AO :- “3.1 The software is delivered at the site of the end customer. There is a specific roil out plan and installation and implementation programme. During t…