Software Technology Parks of India v. ITO

1 SOT 758Income Tax Appellate Tribunal2004#11966 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 361,891 Indian tax judgments — from 2015 to 2023.

Judgments citing Software Technology Parks of India v. ITO

Communications Global Network Services Limited, Bangalore vs. Deputy Commissioner of Income Tax (International Taxation), Circle-2(2), Bangalore

In the result, appeals filed by the assessee are partly allowed

ITA 32/BANG/2021[2011-12]Status: DisposedITAT Bangalore29 Aug 2023AY 2011-12

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru
Section 143(3)Section 147Section 201Section 5(2)

…istently held that consideration received towards rendering interconnect / WAN / Bandwidth/ data link services, services are not in the nature of “royalty”. Reliance in this regard is placed on the following decisions: - Wipro Ltd. v. ITO (reported in [2004] 1 SOT 758 (Bang.)); - J&P Coats Ltd v. CIT (supra); - Madura Coats Pvt Ltd v. DCIT (reported in [2022] 142 taxmann.com 356 (Bangalore - Trib.)); - Telefonica Depreciation Espana SA v. ACIT (Order dated 10.08.2023 passed by this Hon’ble Tribunal in IT(IT)A No. 2657/Bang/2019); - Telefonica De Espana S. A v. DCIT (Order dated 17.08.2023 passed by this Hon’ble…

M/S Communications Global Network Services Limited, Bangalore vs. Deputy Commissioner of Income Tax International Taxation Circle-2(1), Bangalore

In the result, appeals filed by the assessee are partly allowed

ITA 89/BANG/2019[2009-10]Status: DisposedITAT Bangalore29 Aug 2023AY 2009-10

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru
Section 143(3)Section 147Section 201Section 5(2)

…istently held that consideration received towards rendering interconnect / WAN / Bandwidth/ data link services, services are not in the nature of “royalty”. Reliance in this regard is placed on the following decisions: - Wipro Ltd. v. ITO (reported in [2004] 1 SOT 758 (Bang.)); - J&P Coats Ltd v. CIT (supra); - Madura Coats Pvt Ltd v. DCIT (reported in [2022] 142 taxmann.com 356 (Bangalore - Trib.)); - Telefonica Depreciation Espana SA v. ACIT (Order dated 10.08.2023 passed by this Hon’ble Tribunal in IT(IT)A No. 2657/Bang/2019); - Telefonica De Espana S. A v. DCIT (Order dated 17.08.2023 passed by this Hon’ble…

M/S. Communications Global Network Services Limited, United Kingdom vs. Deputy Commissioner of Income Tax (International Taxation), Circle- 2(1), Bangalore

In the result, appeals filed by the assessee are partly allowed

ITA 2218/BANG/2019[2010-11]Status: DisposedITAT Bangalore29 Aug 2023AY 2010-11

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru
Section 143(3)Section 147Section 201Section 5(2)

…istently held that consideration received towards rendering interconnect / WAN / Bandwidth/ data link services, services are not in the nature of “royalty”. Reliance in this regard is placed on the following decisions: - Wipro Ltd. v. ITO (reported in [2004] 1 SOT 758 (Bang.)); - J&P Coats Ltd v. CIT (supra); - Madura Coats Pvt Ltd v. DCIT (reported in [2022] 142 taxmann.com 356 (Bangalore - Trib.)); - Telefonica Depreciation Espana SA v. ACIT (Order dated 10.08.2023 passed by this Hon’ble Tribunal in IT(IT)A No. 2657/Bang/2019); - Telefonica De Espana S. A v. DCIT (Order dated 17.08.2023 passed by this Hon’ble…

ADIT, New Delhi vs. M/S. Cincom Systems Inc., New Delhi

In the result, the appeal i

ITA 1274/DEL/2009[2006-07]Status: DisposedITAT Delhi30 Sept 2015AY 2006-07

Bench: Smt. Diva Singh & Shri Inturi Rama Raoassessment Year: 2002-03 Cincom System Inc. Vs. Ddit, Circle-1(1), C/O- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (Pan: ) (Appellant) (Respondent) & Ita Nos. 1271 To 1274/Del/2009 Assessment Years: 2003-04 To 2006-07 Adit, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/O-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent) Assessee By : S/Sh Ved Jain & Ashish Chadha, Cas Department By : Sh. Ravi Jain, Cit(Dr) & Sh. Parwinder Kaur, Sr.Dr Date Of Hearing: 01.09.2015 Date Of Pronouncement: 30.09.2015 Order Per Inturi Rama Rao, A.M.: These Appeals Involving Common Issue Are Filed By Both The Assessee As Well As By The Department. Appeal In Ita No. 952/Del/2006 Filed By The Assessee Is Directed Against The Order Of Cit(A), Dated 27.01.2006 Passed For The 2 Assessment Year 2002-03. Appeals In Ita Nos. 1271, 1272 &1273/Del/2009 Filed By The Revenue Are Directed Against Consolidated Order Of Cit(A), Dated 11.12.2008 Passed For The Assessment Years 2003-04, 2004-05 & 2005-06 Respectively. Ita No. 1274/Del/2009 Filed By The Revenue Is Directed Against The Order Of Cit(A), Dated 08.01.2009 Passed For The Assessment Year 2006-07. Since Common Issue Is Involved In All These Appeals, We Proceed To Dispose Of The Appeals By One Consolidated Order. The Grounds Of Appeal Raised In Ita No.

For Appellant: S/sh Ved Jain & Ashish Chadha, CAsFor Respondent: Sh. Ravi Jain, CIT(DR) & Sh. Parwinder Kaur, Sr.DR

…ector of Income Tax, 332 ITR 340. He also placed reliance on the following decisions: i. DCIT Vs. Panamsat International Systems Inc., (2006) 9 SOT (Del.) ii. Software Technology Parks of India Vs. ITO, (2005) 3 SOT 529 (Bang.) iii. Wipro Ltd. Vs. ITO, (2004) 1 SOT 758 (Bang. ) iv. B4U International Holdings Ltd. Vs. DCIT, ITA No. 880/Mum/2005, Dt. 28.05.2012 v. Siemens Aktiengesellschaft Vs. ITO, (1986) 22 ITR 87 vi. Addl. DIT Vs. TII Team Telecom International (P.) Ltd., (2011) 60 DTR 777 3. On the other hand, learned Sr. DR vehemently argued that the services in question fall within the definition of ‘royalty’…

ADIT, New Delhi vs. Cincom Systems Inc., New Delhi

In the result, the appeal i

ITA 1273/DEL/2009[2005-06]Status: DisposedITAT Delhi30 Sept 2015AY 2005-06

Bench: Smt. Diva Singh & Shri Inturi Rama Raoassessment Year: 2002-03 Cincom System Inc. Vs. Ddit, Circle-1(1), C/O- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (Pan: ) (Appellant) (Respondent) & Ita Nos. 1271 To 1274/Del/2009 Assessment Years: 2003-04 To 2006-07 Adit, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/O-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent) Assessee By : S/Sh Ved Jain & Ashish Chadha, Cas Department By : Sh. Ravi Jain, Cit(Dr) & Sh. Parwinder Kaur, Sr.Dr Date Of Hearing: 01.09.2015 Date Of Pronouncement: 30.09.2015 Order Per Inturi Rama Rao, A.M.: These Appeals Involving Common Issue Are Filed By Both The Assessee As Well As By The Department. Appeal In Ita No. 952/Del/2006 Filed By The Assessee Is Directed Against The Order Of Cit(A), Dated 27.01.2006 Passed For The 2 Assessment Year 2002-03. Appeals In Ita Nos. 1271, 1272 &1273/Del/2009 Filed By The Revenue Are Directed Against Consolidated Order Of Cit(A), Dated 11.12.2008 Passed For The Assessment Years 2003-04, 2004-05 & 2005-06 Respectively. Ita No. 1274/Del/2009 Filed By The Revenue Is Directed Against The Order Of Cit(A), Dated 08.01.2009 Passed For The Assessment Year 2006-07. Since Common Issue Is Involved In All These Appeals, We Proceed To Dispose Of The Appeals By One Consolidated Order. The Grounds Of Appeal Raised In Ita No.

For Appellant: S/sh Ved Jain & Ashish Chadha, CAsFor Respondent: Sh. Ravi Jain, CIT(DR) & Sh. Parwinder Kaur, Sr.DR

…ector of Income Tax, 332 ITR 340. He also placed reliance on the following decisions: i. DCIT Vs. Panamsat International Systems Inc., (2006) 9 SOT (Del.) ii. Software Technology Parks of India Vs. ITO, (2005) 3 SOT 529 (Bang.) iii. Wipro Ltd. Vs. ITO, (2004) 1 SOT 758 (Bang. ) iv. B4U International Holdings Ltd. Vs. DCIT, ITA No. 880/Mum/2005, Dt. 28.05.2012 v. Siemens Aktiengesellschaft Vs. ITO, (1986) 22 ITR 87 vi. Addl. DIT Vs. TII Team Telecom International (P.) Ltd., (2011) 60 DTR 777 3. On the other hand, learned Sr. DR vehemently argued that the services in question fall within the definition of ‘royalty’…

ADIT, New Delhi vs. M/S. Cincom Systems Inc., New Delhi

In the result, the appeal i

ITA 1272/DEL/2009[2004-05]Status: DisposedITAT Delhi30 Sept 2015AY 2004-05

Bench: Smt. Diva Singh & Shri Inturi Rama Raoassessment Year: 2002-03 Cincom System Inc. Vs. Ddit, Circle-1(1), C/O- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (Pan: ) (Appellant) (Respondent) & Ita Nos. 1271 To 1274/Del/2009 Assessment Years: 2003-04 To 2006-07 Adit, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/O-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent) Assessee By : S/Sh Ved Jain & Ashish Chadha, Cas Department By : Sh. Ravi Jain, Cit(Dr) & Sh. Parwinder Kaur, Sr.Dr Date Of Hearing: 01.09.2015 Date Of Pronouncement: 30.09.2015 Order Per Inturi Rama Rao, A.M.: These Appeals Involving Common Issue Are Filed By Both The Assessee As Well As By The Department. Appeal In Ita No. 952/Del/2006 Filed By The Assessee Is Directed Against The Order Of Cit(A), Dated 27.01.2006 Passed For The 2 Assessment Year 2002-03. Appeals In Ita Nos. 1271, 1272 &1273/Del/2009 Filed By The Revenue Are Directed Against Consolidated Order Of Cit(A), Dated 11.12.2008 Passed For The Assessment Years 2003-04, 2004-05 & 2005-06 Respectively. Ita No. 1274/Del/2009 Filed By The Revenue Is Directed Against The Order Of Cit(A), Dated 08.01.2009 Passed For The Assessment Year 2006-07. Since Common Issue Is Involved In All These Appeals, We Proceed To Dispose Of The Appeals By One Consolidated Order. The Grounds Of Appeal Raised In Ita No.

For Appellant: S/sh Ved Jain & Ashish Chadha, CAsFor Respondent: Sh. Ravi Jain, CIT(DR) & Sh. Parwinder Kaur, Sr.DR

…ector of Income Tax, 332 ITR 340. He also placed reliance on the following decisions: i. DCIT Vs. Panamsat International Systems Inc., (2006) 9 SOT (Del.) ii. Software Technology Parks of India Vs. ITO, (2005) 3 SOT 529 (Bang.) iii. Wipro Ltd. Vs. ITO, (2004) 1 SOT 758 (Bang. ) iv. B4U International Holdings Ltd. Vs. DCIT, ITA No. 880/Mum/2005, Dt. 28.05.2012 v. Siemens Aktiengesellschaft Vs. ITO, (1986) 22 ITR 87 vi. Addl. DIT Vs. TII Team Telecom International (P.) Ltd., (2011) 60 DTR 777 3. On the other hand, learned Sr. DR vehemently argued that the services in question fall within the definition of ‘royalty’…

ADIT, New Delhi vs. M/S. Cincom Systems Inc., New Delhi

In the result, the appeal i

ITA 1271/DEL/2009[2003-04]Status: DisposedITAT Delhi30 Sept 2015AY 2003-04

Bench: Smt. Diva Singh & Shri Inturi Rama Raoassessment Year: 2002-03 Cincom System Inc. Vs. Ddit, Circle-1(1), C/O- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (Pan: ) (Appellant) (Respondent) & Ita Nos. 1271 To 1274/Del/2009 Assessment Years: 2003-04 To 2006-07 Adit, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/O-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent) Assessee By : S/Sh Ved Jain & Ashish Chadha, Cas Department By : Sh. Ravi Jain, Cit(Dr) & Sh. Parwinder Kaur, Sr.Dr Date Of Hearing: 01.09.2015 Date Of Pronouncement: 30.09.2015 Order Per Inturi Rama Rao, A.M.: These Appeals Involving Common Issue Are Filed By Both The Assessee As Well As By The Department. Appeal In Ita No. 952/Del/2006 Filed By The Assessee Is Directed Against The Order Of Cit(A), Dated 27.01.2006 Passed For The 2 Assessment Year 2002-03. Appeals In Ita Nos. 1271, 1272 &1273/Del/2009 Filed By The Revenue Are Directed Against Consolidated Order Of Cit(A), Dated 11.12.2008 Passed For The Assessment Years 2003-04, 2004-05 & 2005-06 Respectively. Ita No. 1274/Del/2009 Filed By The Revenue Is Directed Against The Order Of Cit(A), Dated 08.01.2009 Passed For The Assessment Year 2006-07. Since Common Issue Is Involved In All These Appeals, We Proceed To Dispose Of The Appeals By One Consolidated Order. The Grounds Of Appeal Raised In Ita No.

For Appellant: S/sh Ved Jain & Ashish Chadha, CAsFor Respondent: Sh. Ravi Jain, CIT(DR) & Sh. Parwinder Kaur, Sr.DR

…ector of Income Tax, 332 ITR 340. He also placed reliance on the following decisions: i. DCIT Vs. Panamsat International Systems Inc., (2006) 9 SOT (Del.) ii. Software Technology Parks of India Vs. ITO, (2005) 3 SOT 529 (Bang.) iii. Wipro Ltd. Vs. ITO, (2004) 1 SOT 758 (Bang. ) iv. B4U International Holdings Ltd. Vs. DCIT, ITA No. 880/Mum/2005, Dt. 28.05.2012 v. Siemens Aktiengesellschaft Vs. ITO, (1986) 22 ITR 87 vi. Addl. DIT Vs. TII Team Telecom International (P.) Ltd., (2011) 60 DTR 777 3. On the other hand, learned Sr. DR vehemently argued that the services in question fall within the definition of ‘royalty’…

Cincom System Inc vs. DDIT, Circle-1(1)

In the result, the appeal i

ITA 952/DEL/2006[2002-2003]Status: DisposedITAT Delhi30 Sept 2015AY 2002-2003

Bench: Smt. Diva Singh & Shri Inturi Rama Raoassessment Year: 2002-03 Cincom System Inc. Vs. Ddit, Circle-1(1), C/O- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (Pan: ) (Appellant) (Respondent) & Ita Nos. 1271 To 1274/Del/2009 Assessment Years: 2003-04 To 2006-07 Adit, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/O-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent) Assessee By : S/Sh Ved Jain & Ashish Chadha, Cas Department By : Sh. Ravi Jain, Cit(Dr) & Sh. Parwinder Kaur, Sr.Dr Date Of Hearing: 01.09.2015 Date Of Pronouncement: 30.09.2015 Order Per Inturi Rama Rao, A.M.: These Appeals Involving Common Issue Are Filed By Both The Assessee As Well As By The Department. Appeal In Ita No. 952/Del/2006 Filed By The Assessee Is Directed Against The Order Of Cit(A), Dated 27.01.2006 Passed For The 2 Assessment Year 2002-03. Appeals In Ita Nos. 1271, 1272 &1273/Del/2009 Filed By The Revenue Are Directed Against Consolidated Order Of Cit(A), Dated 11.12.2008 Passed For The Assessment Years 2003-04, 2004-05 & 2005-06 Respectively. Ita No. 1274/Del/2009 Filed By The Revenue Is Directed Against The Order Of Cit(A), Dated 08.01.2009 Passed For The Assessment Year 2006-07. Since Common Issue Is Involved In All These Appeals, We Proceed To Dispose Of The Appeals By One Consolidated Order. The Grounds Of Appeal Raised In Ita No.

For Appellant: S/sh Ved Jain & Ashish Chadha, CAsFor Respondent: Sh. Ravi Jain, CIT(DR) & Sh. Parwinder Kaur, Sr.DR

…ector of Income Tax, 332 ITR 340. He also placed reliance on the following decisions: i. DCIT Vs. Panamsat International Systems Inc., (2006) 9 SOT (Del.) ii. Software Technology Parks of India Vs. ITO, (2005) 3 SOT 529 (Bang.) iii. Wipro Ltd. Vs. ITO, (2004) 1 SOT 758 (Bang. ) iv. B4U International Holdings Ltd. Vs. DCIT, ITA No. 880/Mum/2005, Dt. 28.05.2012 v. Siemens Aktiengesellschaft Vs. ITO, (1986) 22 ITR 87 vi. Addl. DIT Vs. TII Team Telecom International (P.) Ltd., (2011) 60 DTR 777 3. On the other hand, learned Sr. DR vehemently argued that the services in question fall within the definition of ‘royalty’…

Software Technology Parks of India v. ITO (1 SOT 758) — Cited in 8 Judgments | BharatTax