Tata Consultancy Services Ltd. v. DCIT

154 Taxmann.com 372Income Tax Appellate Tribunal2023#22759 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 14(a)Section 14(b)Section 9(1)(vi)Section 12(3)Section 52Section 52(aa)

Issues it is cited on

section 14(a)section 52section 9(1)(vi)computer softwarereasoned ordernon-application of mindliable to taxnon-residentdouble taxationtransfercompanysection 14

Judgments citing Tata Consultancy Services Ltd. v. DCIT

Dy CIT (Int Tax) 4(1)(2) Mumbai, Mumbai vs. Trans Union Llc, Usa

In the result, the appeals by the Revenue are dismissed

ITA 1475/MUM/2025[2022-23]Status: DisposedITAT Mumbai25 Aug 2025AY 2022-23

Bench: Shri Saktijit Dey, Vp & Shri Girish Agrawal, Am

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI GIRISH AGRAWAL, AM ITA Nos.1473 to 1475/Mum/2025 (Assessment Years: 2020-21 to 2022-23) Dy. CIT(International Taxation)-4(1)(2) Room No. 625, 6th Floor, Kautilya Bhavan, BKC, G Block, Mumbai-400 051 Vs. Trans Union LLC 555 West Adams Street Chicago, USA-606 610 PAN/GIR No. AADCT 5588 L (Appellant) : (Respondent) Appellant by Respondent by Date of Hearing Date of Pronouncement : Shri Rajan Vora & Shri Nikhil Tiwari Shri Krishna Kumar 13.08.2025 25.08.2025 ORDER Per Saktijit Dey, VP: 1. The captioned appeals by the Reven…

Dy CIT (Int Tax) 4(1)(2) Mumbai, Mumbai vs. Trans Union Llc, Usa

In the result, the appeals by the Revenue are dismissed

ITA 1474/MUM/2025[2021-22]Status: DisposedITAT Mumbai25 Aug 2025AY 2021-22

Bench: Shri Saktijit Dey, Vp & Shri Girish Agrawal, Am

For Appellant: Shri Rajan Vora &For Respondent: Shri Krishna Kumar
Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI GIRISH AGRAWAL, AM ITA Nos. 1473 to 1475/Mum/2025 (Assessment Years: 2020-21 to 2022-23) Dy. CIT(International Taxation)- Trans Union LLC 4(1)(2) 555 West Adams Street Chicago, Room No. 625, 6th Floor, USA-606 610 Vs. Kautilya Bhavan, BKC, G Block, Mumbai-400 051 PAN/GIR No. AADCT 5588 L (Appellant) : (Respondent) Appellant by : Shri Rajan Vora & Shri Nikhil Tiwari Respondent by : Shri Krishna Kumar Date of Hearing : 13.08.2025 Date of Pronouncement : 25.08.2025 O R D E R Per Saktijit Dey, VP: The captioned appeal…

Dy CIT (Int. Tax) 4(1)(2) Mumbai, Mumbai vs. Trans Union Llc, Usa

In the result, the appeals by the Revenue are dismissed

ITA 1473/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Aug 2025AY 2020-21

Bench: Shri Saktijit Dey, Vp & Shri Girish Agrawal, Am

For Appellant: Shri Rajan Vora &For Respondent: Shri Krishna Kumar
Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI GIRISH AGRAWAL, AM ITA Nos. 1473 to 1475/Mum/2025 (Assessment Years: 2020-21 to 2022-23) Dy. CIT(International Taxation)- Trans Union LLC 4(1)(2) 555 West Adams Street Chicago, Room No. 625, 6th Floor, USA-606 610 Vs. Kautilya Bhavan, BKC, G Block, Mumbai-400 051 PAN/GIR No. AADCT 5588 L (Appellant) : (Respondent) Appellant by : Shri Rajan Vora & Shri Nikhil Tiwari Respondent by : Shri Krishna Kumar Date of Hearing : 13.08.2025 Date of Pronouncement : 25.08.2025 O R D E R Per Saktijit Dey, VP: The captioned appeal…