Sonata Information Technology Ltd. v. ACIT

103 ITD 324Income Tax Appellate Tribunal2006#3279 most cited

What is Sonata Information Technology Ltd. v. ACIT authority for?

Payments for software licenses do not constitute royalty under the provisions of the Income-tax Act, and therefore, disallowance under section 40(a)(ia) is not applicable.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Also referred to as

Sonata Information Technology Ltd v. ACIT · software license payments · royalty · section 40(a)(ia) · ITAT Bangalore · computer software taxation

Judgments citing Sonata Information Technology Ltd. v. ACIT

ALTOS IT SOLUTIONS AND SERVICES INC.,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 6841/MUM/2017[2014-15]Status: DisposedITAT Mumbai01 Mar 2023AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleatos It Solutions & Services Inc V. Dcit (It)-1(1)(2) C/O. Atos India Pvt. Ltd., Scindia House, Room No. 117 Plant No. 5, Godrej & Boyce Mfg., Co. Ltd. Mumbai-400038 Pirojshanagar, Lbs Marg, Vikhroli (W) Mumbai - 400097 Pan: Aajca8823F (Appellant) (Respondent) Assessee Represented By : Shri Dhanesh Bafna Ms. Chandani Shah Kinjal Patel & Yogesh Malpani Department Represented By : Shri Richa Gulati

Section 144C(5)

…m.) Reliance Industries Limited [2016] (ITA No. 2529/M/2008) (Mum.) DIT vs. Ericsson AB [2012] (343 ITR 470) (Del.) DIT v. Nokia Networks OY [TS-700-HC-2012 (Del.)] Infrasoft Ltd. Vs. ADIT [2009] (28 SOT 179) (Del.) Sonata Information Technologies Ltd [2006] (103 ITD 324) (Bang.) Motorola Inc. v. DCIT [2005] (95 ITD 269) (Del.) (SB) Dassault Systems K.K., In Re [2010] (229 CTR 105) (AAR) 3.4.9 As per the assessee, the principle enunciated in the above decisions is that the payment for right to use the software was not for any copyright in the software but only acquisition of the copyrighted article and the same,…

CSG INTERNATIONAL LTD vs. DDIT INTERNATIONAL TAXATION CIRCLE 1 (1),

In the result, the appeal of the assessee is allowed

ITA 264/DEL/2008[2003-2004]Status: DisposedITAT Delhi01 Aug 2022AY 2003-2004

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 264/Del/2008 : Asstt. Year : 2003-04 M/S Csg International Ltd. Vs Ddit, (Now Known As Comverse Kenan Uk), Circle-1(1), Adelphi House, 1-11 John Adam Intl. Taxation, Street, London Wc2N 6Ht New Delhi (Appellant) (Respondent) Pan No. Aaccc3819N

For Appellant: Sh. Salil Kapoor, Adv. &For Respondent: Ms. Sapna Bhatia, CIT DR
Section 143(3)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 264/Del/2008 : Asstt. Year : 2003-04 M/s CSG International Ltd. Vs DDIT, (now known as Comverse Kenan UK), Circle-1(1), Adelphi House, 1-11 John Adam Intl. Taxation, Street, London WC2N 6HT New Delhi (APPELLANT) (RESPONDENT) PAN No. AACCC3819N Assessee by : Sh. Salil Kapoor, Adv. & Sh. Ananya Kapoor, Adv. Revenue by : Ms. Sapna Bhatia, CIT DR Date of Hearing: 22.07.2022 Date of Pronouncement: 01.08.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The pr…

M/S HONEYWELL TECHNOLOGY SOLUTIONS LAB PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

ITA 2890/BANG/2018[2011-12]Status: DisposedITAT Bangalore30 May 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranm/S Honeywell Technolgoy Solutions Jt. Cit, Special Range 3 Pvt. Ltd. 2Nd Floor, Bmtc Building Survey No. 96 & 97, Boganahalli 6Th Block, Koramangala Village & Survey No. 72/2 & 72/5 Vs. Bengaluru 560095 Doddakananahalli Village Varthur Hobli, Bengaluru East Taluk, Bengaluru 560103 Pan – Aaach4151J Appellant Respondent Appellant By: Smt. Shreya Loyalaka, Advocate Respondent By: Shri Sumer Singh Meena, Cit-Dr Date Of Hearing: 30.03.2022 Date Of Pronouncement: 30.05.2022

For Appellant: Smt. Shreya Loyalaka, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-DR
Section 2Section 2(2)Section 80J

…non-resident in the previous year relevant to AY. 10-11. Therefore the law as on 31.3.2010 the last date of the previous year was that payment for purchase of off shelf software was not in the nature of royalty. In Sonata Information Technology Ltd. v. ACIT (103 ITD 324) decision rendered on 31.1.2006, it was held that payments for software licenses do not constitute royalty under the provisions of the Act and hence disallowance under section40(a) (ia) of the Act would not be applicable. The change in the legal position on taxation of computer software was on account of the ruling of the Karnataka High Court in…

M/S INFOSYS BPM LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

In the result, the appeal of the assessee is treated as partly allowed

ITA 2884/BANG/2018[2009-10]Status: DisposedITAT Bangalore22 Nov 2021AY 2009-10

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year:2009-10

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Sumer Singh, D.R
Section 10ASection 115JSection 143(3)Section 14ASection 40

…non-resident in the previous year relevant to AY. 10-11. Therefore the law as on 31.3.2010 the last date of the previous year was that payment for purchase of off shelf software was not in the nature of royalty. In Sonata Information Technology Ltd. v. ACIT (103 ITD 324) decision rendered on 31.1.2006, it was held that payments for software licenses do not constitute royalty under the provisions of the Act and hence disallowance under section40(a) (ia) of the Act would not be applicable. The change in the legal position on taxation of computer software was on account of the ruling of the Karnataka High Court in…

M/S UKN PROPERTIES PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX,, BANGALORE

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 2012/BANG/2016[2011-12]Status: DisposedITAT Bangalore02 Jul 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2011-12

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Shri Kannan Narayanan, D.R
Section 10Section 14ASection 40

…5 as under : " 03. We heard the rival submissions and gone through the relevant orders. The assessee resubmitted the plea taken before the lower authorities and placed on the ruling of the Hon'ble Bangalore ITAT in Sonata Information Technology Ltd v. ACIT (103 ITD 324) which had held that payments for software licenses do not constitute royalty under the provisions of the Act and hence disallowance under section40(a) (ia) of the Act would not be applicable. The change in the legal position on taxation of computer software was on account of the ruling of the Karnataka High Court in CIT v. Samsung Electronics Co…

M/S HONEYWELL TECHNOLOGY SOLUTIONS LAB PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result, the assessee's appeal is partly allowed

ITA 1210/BANG/2018[2010-11]Status: DisposedITAT Bangalore07 Jan 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojarim/S. Honeywell Technology Solutions Lab Pvt. Ltd., 151/1, Bannerghata Road, Doraisanpalya, Bangalore-560 076 ….Appellant Pan Aaach 4151J Vs. Dy. Commissioner Of Income Tax, Circle 3(1)(2), Bangalore. ……Respondent. Assessee By: Smt. Shreya Loyalka, C.A. Revenue By: Shri B.K. Panda, Cit (D.R)

For Appellant: Smt. Shreya Loyalka, C.AFor Respondent: Shri B.K. Panda, CIT (D.R)
Section 80J

…o 5 as under : “ 03. We heard the rival submissions and gone through the relevant orders. The assessee resubmitted the plea taken before the lower authorities and placed on the ruling of the Hon'ble Bangalore ITAT in Sonata Information Technology Ltd v. ACIT (103 ITD 324) which had held that payments for software licenses do not constitute royalty under the provisions of the Act and hence disallowance under section40(a) (ia) of the Act would not be applicable. The change in the legal position on taxation of computer software was on account of the ruling of the Karnataka High Court in CIT v. Samsung Electronics Co…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE vs. M/S. ABB GLOBAL INDUSTRIES AND SERVICES PVT LTD, BANGALORE

In the result, the appeal by the assessee is partly allowed, while the appeal by the revenue is dismissed

ITA 1660/BANG/2017[2010-11]Status: DisposedITAT Bangalore31 Dec 2020AY 2010-11

Bench: Shri N V Vasudevan & Shri Chandra Poojariassessment Year: 2010-11

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Gopalan Guruswamy, CIT(DR)(ITAT), Bengaluru

…5 as under : ' 03. We heard the rival submissions and gone through the relevant orders. The assessee resubmitted the plea taken before the lower authorities and placed on the ruling of the Hon'ble Bangalore ITAT in Sonata Information Technology Ltd. v. ACIT (103 ITD 324) which had held that payments for software licenses do not constitute royalty under the provisions of the Act and hence disallowance under section 40(a) (ia) of the Act would not be applicable. The change in the legal position on taxation of computer software was on account of the ruling of the Karnataka High Court in CIT v. Samsung Electronics C…

ABB GLOBAL INDUSTRIES AND SERVICES PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), BANGALORE

In the result, the appeal by the assessee is partly allowed, while the appeal by the revenue is dismissed

ITA 1488/BANG/2017[2010-11]Status: DisposedITAT Bangalore31 Dec 2020AY 2010-11

Bench: Shri N V Vasudevan & Shri Chandra Poojariassessment Year: 2010-11

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Gopalan Guruswamy, CIT(DR)(ITAT), Bengaluru

…5 as under : ' 03. We heard the rival submissions and gone through the relevant orders. The assessee resubmitted the plea taken before the lower authorities and placed on the ruling of the Hon'ble Bangalore ITAT in Sonata Information Technology Ltd. v. ACIT (103 ITD 324) which had held that payments for software licenses do not constitute royalty under the provisions of the Act and hence disallowance under section 40(a) (ia) of the Act would not be applicable. The change in the legal position on taxation of computer software was on account of the ruling of the Karnataka High Court in CIT v. Samsung Electronics C…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), , BANGALORE vs. M/S VMWARE SOFTWARE INDIA PRIVATE LIMITED , BANGALORE

In the result, appeals of the Revenue are dismissed while the appeals of the assessee are partly allowed

ITA 418/BANG/2018[2011-12]Status: DisposedITAT Bangalore23 Dec 2020AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. T. Suryanarayan, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bangalore
Section 92Section 92BSection 92C

…ld as follows: “03. We heard the rival submissions and gone through the relevant orders. The assessee resubmitted the plea taken before the lower authorities and placed on the ruling of the Hon'ble Bangalore ITAT in Sonata Information Technology Ltd v. ACIT (103 ITD 324) which had held that payments for software licenses do not constitute royalty under the provisions of the Act and hence disallowance under section 40(a) (ia) of the Act would not be applicable. The change in the legal position on taxation of computer software was on account of the ruling of the Karnataka High Court in CIT v. Samsung Electronics C…

M/S VMWARE SOFTWARE INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, appeals of the Revenue are dismissed while the appeals of the assessee are partly allowed

ITA 323/BANG/2018[2011-12]Status: DisposedITAT Bangalore23 Dec 2020AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. T. Suryanarayan, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bangalore
Section 92Section 92BSection 92C

…ld as follows: “03. We heard the rival submissions and gone through the relevant orders. The assessee resubmitted the plea taken before the lower authorities and placed on the ruling of the Hon'ble Bangalore ITAT in Sonata Information Technology Ltd v. ACIT (103 ITD 324) which had held that payments for software licenses do not constitute royalty under the provisions of the Act and hence disallowance under section 40(a) (ia) of the Act would not be applicable. The change in the legal position on taxation of computer software was on account of the ruling of the Karnataka High Court in CIT v. Samsung Electronics C…

VMWARE SOFTWARE INDIA PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(2), BENGALURU

In the result, appeals of the Revenue are dismissed while the appeals of the assessee are partly allowed

ITA 322/BANG/2018[2010-11]Status: DisposedITAT Bangalore23 Dec 2020AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. T. Suryanarayan, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bangalore
Section 92Section 92BSection 92C

…ld as follows: “03. We heard the rival submissions and gone through the relevant orders. The assessee resubmitted the plea taken before the lower authorities and placed on the ruling of the Hon'ble Bangalore ITAT in Sonata Information Technology Ltd v. ACIT (103 ITD 324) which had held that payments for software licenses do not constitute royalty under the provisions of the Act and hence disallowance under section 40(a) (ia) of the Act would not be applicable. The change in the legal position on taxation of computer software was on account of the ruling of the Karnataka High Court in CIT v. Samsung Electronics C…

M/S INFOSYS BPM LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

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

ITA 491/BANG/2018[2011-12]Status: DisposedITAT Bangalore11 Dec 2020AY 2011-12

Bench: Shri George George K.And Shri B.R. Baskaranassessmentyear:2011-12

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Mathivanam M. D.R
Section 10ASection 40

…non-resident in the previous year relevant to AY. 10-11. Therefore the law as on 31.3.2010 the last date of the previous year was that payment for purchase of off shelf software was not in the nature of royalty. In Sonata Information Technology Ltd. v. ACIT (103 ITD 324) decision rendered on 31.1.2006, it was held that payments for software licenses do not constitute royalty under the provisions of the Act and hence disallowance under section40(a) (ia) of the Act would not be applicable. The change in the legal position on taxation of computer software was on account of the ruling of the Karnataka High Court in…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS BPM LTD , BANGALORE

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

ITA 1156/BANG/2018[2011-12]Status: DisposedITAT Bangalore11 Dec 2020AY 2011-12

Bench: Shri George George K.And Shri B.R. Baskaranassessmentyear:2011-12

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Mathivanam M. D.R
Section 10ASection 40

…non-resident in the previous year relevant to AY. 10-11. Therefore the law as on 31.3.2010 the last date of the previous year was that payment for purchase of off shelf software was not in the nature of royalty. In Sonata Information Technology Ltd. v. ACIT (103 ITD 324) decision rendered on 31.1.2006, it was held that payments for software licenses do not constitute royalty under the provisions of the Act and hence disallowance under section40(a) (ia) of the Act would not be applicable. The change in the legal position on taxation of computer software was on account of the ruling of the Karnataka High Court in…

ASST.C.I.T., BANGALORE vs. M/S ACER INDIA PRIVATE LIMITED, BANGALORE

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

ITA 119/BANG/2016[2010-11]Status: DisposedITAT Bangalore02 Dec 2020AY 2010-11

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year: 2010-11

For Appellant: Mr. Muzaffar Hussain, D.RFor Respondent: Shri Sharath Rao, A.R
Section 40

…e said decision of Hon’ble High Court, certain Tribunal decisions were available to the effect that software purchases are not in the nature of royalty. One such decision is rendered by the Tribunal in the case of Sonata Information Technologies Ltd. Vs. ACIT 103 ITD 324. M/s. Acer India Private Limited, Bangalore Page 3 of 19 The Ld. A.R. submitted that the payments made for purchases of software were made by the assessee during the year under consideration prior to the decision rendered by Hon’ble jurisdictional Karnataka High Court in the case of Samsung Electronics Company Ltd (supra). Hence the assessee was…

WIPRO LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION- CIRCLE -2(2), BANGALORE

In the result, the appeals filed by the assessee for assessment years 2009-10 to 2011-12 are allowed and the appeals filed for AY 2012-13 are partly allowed

ITA 581/BANG/2019[2010-11]Status: PendingITAT Bangalore15 Oct 2020AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Srinivasan, P.V., A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 201Section 201(1)

…e said decision of jurisdictional High Court, there were decisions holding that the payments for software licenses do not constitute royalty. One such decision is the decision rendered by the Tribunal in the case of Sonata Information Technology Ltd vs. ACIT (103 ITD 324). The Ld A.R submitted that the proceedings under consideration related to failure to deduct tax at source and the assessee did not deduct tax at source under bonafide belief, since there were decisions holding that no TDS is required to be made for payments made for purchase of software. He submitted that the Courts have held that the liability…

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

In the result, the appeals filed by the assessee for assessment years 2009-10 to 2011-12 are allowed and the appeals filed for AY

ITA 114/BANG/2018[2009-10]Status: DisposedITAT Bangalore05 Oct 2020AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.107 To 114/Bang/2018 Assessment Years: 2010-11, 2010-11, 2011-12, 2011-12, 2012-13, 2012-13, 2009-10 & 2009-10 Respectively

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 201Section 201(1)Section 40

…ts for software licenses do not constitute royalty. One such IT(IT)A Nos.107 to 114/Bang/2018 M/s. Acer India Private Limited, Bangalore Page 3 of 15 decision is the decision rendered by the Tribunal in the case of Sonata Information Technology Ltd vs. ACIT (103 ITD 324). The Ld A.R submitted that the proceedings under consideration related to failure to deduct tax at source and the assessee did not deduct tax at source under bonafide belief, since there were decisions holding that no TDS is required to be made for payments made for purchase of software. He submitted that the Courts have held that the liability…

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

In the result, the appeals filed by the assessee for assessment years 2009-10 to 2011-12 are allowed and the appeals filed for AY

ITA 113/BANG/2018[2009-10]Status: DisposedITAT Bangalore05 Oct 2020AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.107 To 114/Bang/2018 Assessment Years: 2010-11, 2010-11, 2011-12, 2011-12, 2012-13, 2012-13, 2009-10 & 2009-10 Respectively

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 201Section 201(1)Section 40

…ts for software licenses do not constitute royalty. One such IT(IT)A Nos.107 to 114/Bang/2018 M/s. Acer India Private Limited, Bangalore Page 3 of 15 decision is the decision rendered by the Tribunal in the case of Sonata Information Technology Ltd vs. ACIT (103 ITD 324). The Ld A.R submitted that the proceedings under consideration related to failure to deduct tax at source and the assessee did not deduct tax at source under bonafide belief, since there were decisions holding that no TDS is required to be made for payments made for purchase of software. He submitted that the Courts have held that the liability…

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

In the result, the appeals filed by the assessee for assessment years 2009-10 to 2011-12 are allowed and the appeals filed for AY

ITA 112/BANG/2018[2012-13]Status: DisposedITAT Bangalore05 Oct 2020AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.107 To 114/Bang/2018 Assessment Years: 2010-11, 2010-11, 2011-12, 2011-12, 2012-13, 2012-13, 2009-10 & 2009-10 Respectively

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 201Section 201(1)Section 40

…ts for software licenses do not constitute royalty. One such IT(IT)A Nos.107 to 114/Bang/2018 M/s. Acer India Private Limited, Bangalore Page 3 of 15 decision is the decision rendered by the Tribunal in the case of Sonata Information Technology Ltd vs. ACIT (103 ITD 324). The Ld A.R submitted that the proceedings under consideration related to failure to deduct tax at source and the assessee did not deduct tax at source under bonafide belief, since there were decisions holding that no TDS is required to be made for payments made for purchase of software. He submitted that the Courts have held that the liability…

ACER INDIA PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BENGALURU

In the result, the appeals filed by the assessee for assessment years 2009-10 to 2011-12 are allowed and the appeals filed for AY

ITA 111/BANG/2018[2012-13]Status: DisposedITAT Bangalore05 Oct 2020AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.107 To 114/Bang/2018 Assessment Years: 2010-11, 2010-11, 2011-12, 2011-12, 2012-13, 2012-13, 2009-10 & 2009-10 Respectively

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 201Section 201(1)Section 40

…ts for software licenses do not constitute royalty. One such IT(IT)A Nos.107 to 114/Bang/2018 M/s. Acer India Private Limited, Bangalore Page 3 of 15 decision is the decision rendered by the Tribunal in the case of Sonata Information Technology Ltd vs. ACIT (103 ITD 324). The Ld A.R submitted that the proceedings under consideration related to failure to deduct tax at source and the assessee did not deduct tax at source under bonafide belief, since there were decisions holding that no TDS is required to be made for payments made for purchase of software. He submitted that the Courts have held that the liability…

ACER INDIA PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BENGALURU

In the result, the appeals filed by the assessee for assessment years 2009-10 to 2011-12 are allowed and the appeals filed for AY

ITA 110/BANG/2018[2011-12]Status: DisposedITAT Bangalore05 Oct 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.107 To 114/Bang/2018 Assessment Years: 2010-11, 2010-11, 2011-12, 2011-12, 2012-13, 2012-13, 2009-10 & 2009-10 Respectively

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 201Section 201(1)Section 40

…ts for software licenses do not constitute royalty. One such IT(IT)A Nos.107 to 114/Bang/2018 M/s. Acer India Private Limited, Bangalore Page 3 of 15 decision is the decision rendered by the Tribunal in the case of Sonata Information Technology Ltd vs. ACIT (103 ITD 324). The Ld A.R submitted that the proceedings under consideration related to failure to deduct tax at source and the assessee did not deduct tax at source under bonafide belief, since there were decisions holding that no TDS is required to be made for payments made for purchase of software. He submitted that the Courts have held that the liability…

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