Tata Consultancy Services v. State of Andhra Pradesh

271 ITR 401Supreme Court of India2004#381 most cited

What is Tata Consultancy Services v. State of Andhra Pradesh authority for?

The sale of 'canned software' in physical form is the sale of a copyrighted article and constitutes 'goods,' distinct from the underlying copyright. This case provides foundational principles for distinguishing copyrighted works from copyrighted articles and for what qualifies as 'production or manufacturing of goods or articles' under tax laws.

231

judgments rely on this decision, according to BharatTax’s citation analysis of 368,155 Indian tax judgments — from 2010 to 2025.

Also referred to as

Tata Consultancy Services v. State of Andhra Pradesh · TCS v State of AP · 271 ITR 401 · copyright vs copyrighted article · software as goods · royalty income · manufacturing or production of goods · section 32AC · section 32(1)(iia) · electricity generation

Also reported as

141 Taxmann 132137 STC 620

Sections most often in play

Section 143(3)Section 153ASection 153DSection 32(1)(iia)Section 32ACSection 37Section 40A(9)Section 10B(8)

Issues it is cited on

section 274(2)section 243section 245hacasus omissussection 245csettlement applicationsection 245d(4)section 153(4)copyrighted articlesection 144basection 244section 245d

Judgments citing Tata Consultancy Services v. State of Andhra Pradesh

Google Llc (Formerly Known As Google Inc.), California vs. Joint Commissioner of Income Tax (OSD) International Taxation, Circle-1(1), Bangalore

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

ITA 167/BANG/2021[2010-11]Status: DisposedITAT Bangalore20 Feb 2023AY 2010-11

Bench: Shri George George K. & Ms. Padmavathy S.It(It)A No. 167/Bang/2021 - Ay : 2010-11) It(It)A No. 688/Bang/2022 - Ay : 2012-13)

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 148Section 9(1)(vii)

…(Indian entity). 31. Payment for supplying skilled manpower cannot be regarded as payment towards managerial, technical and consultancy services as per dictionary meanings of these terms. Hon’ble AAR in Cholamandalam MS General Insurance Co. Ltd., reported in 309 ITR 356, took the view that, merely supplying technical, managerial or personnel with managerial skills cannot be regarded as rendering technical services by the person supply such personnel. The following were the relevant observations of Hon’ble AAR:- “It is debatable whether the bracketted words - "including provision of services of technical or other…

M/S. Yokogawa India Limited, Bangalore vs. Assistant Commissioner of Income Tax, Ltu, Circle-2, Bangalore

In the result, the appeal of the assessee is partly allowed and the Stay Petition is dismissed

ITA 2608/BANG/2019[2015-16]Status: DisposedITAT Bangalore14 Feb 2023AY 2015-16

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 234B

…(Indian entity). 31. Payment for supplying skilled manpower cannot be regarded as payment towards managerial, technical and consultancy services as per dictionary meanings of these terms. Hon’ble AAR in Cholamandalam MS General Insurance Co. Ltd., reported in 309 ITR 356, took the view that, merely supplying technical, managerial or personnel with managerial skills cannot be regarded as rendering technical services by the person supply such personnel. The following were the relevant observations of Hon’ble AAR:- “It is debatable whether the bracketted words - "including provision of services of technical or other…

Digite Inc. Usa, Pune vs. ADIT (International Taxation), Circle-1(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 260/DEL/2019[2014-15]Status: DisposedITAT Delhi25 Nov 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudharydigite Inc. Usa Vs. Adit (International C/O. Kirtane & Pandit, Transaction), Cas, Office No.1 & 2, First Circle – 1(2) Floor, Lunawat Court, New Delhi – 110 002 Hotel Shiv Sagar Lane, Off. J. M. Road, Shivaji Nagar, Pune, Maharashtra - 411 004

Section 143(2)Section 144C(1)Section 144C(13)Section 144C(5)Section 9(1)(vi)

…the consideration paid cannot be considered to be for use or the right to use the software. It is well settled that where software is sold as a product it would amount to sale of goods. In the case of Tata Consultancy Sendees v. State of Andhra Pradesh [2004] 271 ITR 401/141 Taxman 132 (SC), the Supreme Court examined, the transactions relating to the purchase and sale of software recorded on a CD in the context of the Andhra Pradesh General Sales Tax Act. The court held the same to be goods within the meaning of Section 2(b) of the said Act and consequently exigible to sales tax under the said Act. Clearly, the…

ACIT, Chennai vs. M/S. Pentasoft Technologies Ltd., Chennai

In the result, appeal filed by the Revenue in ITA No

ITA 449/CHNY/2011[2004-05]Status: DisposedITAT Chennai11 Nov 2022AY 2004-05

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.121/Chny/2011 िनधा"रण वष" /Assessment Year: 2004-05 M/S.Pentasoft Technologies Ltd., V. The Income Tax – No.1, First Main Road, Officer (Osd), United India Colony, Company Circle-V(2), Kodambakkam, Chennai. Chennai – 600 024. [Pan: Aaacp 1895 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mrs.Sree Lakshmi Valli, AdvFor Respondent: Dr.S.Palanikumar, CIT
Section 10ASection 143(3)

…thority held that the assessee had acquired absolute rights to enjoy, utilize and exploit such exclusive rights. 14. After referring to the decision of the Hon’ble Supreme Court in the case of Tata Consultancy Services vs. State of Andhra Pradesh reported in 271 ITR 401 (SC), the First Appellate Authority held that the assessee has acquired trademarks and licence to use the trade mark ‘pentasoft’ exclusively and also to carry on business and software development export and training by restraining PMGL from carrying out the same activities. Hence, such trade mark licence and the commercial rights acquired by paym…

Pentasoft Technologies Ltd., Chennai vs. ITO (OSD), Chennai

In the result, appeal filed by the Revenue in ITA No

ITA 121/CHNY/2011[2004-05]Status: DisposedITAT Chennai11 Nov 2022AY 2004-05

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.121/Chny/2011 िनधा"रण वष" /Assessment Year: 2004-05 M/S.Pentasoft Technologies Ltd., V. The Income Tax – No.1, First Main Road, Officer (Osd), United India Colony, Company Circle-V(2), Kodambakkam, Chennai. Chennai – 600 024. [Pan: Aaacp 1895 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mrs.Sree Lakshmi Valli, AdvFor Respondent: Dr.S.Palanikumar, CIT
Section 10ASection 143(3)

…thority held that the assessee had acquired absolute rights to enjoy, utilize and exploit such exclusive rights. 14. After referring to the decision of the Hon’ble Supreme Court in the case of Tata Consultancy Services vs. State of Andhra Pradesh reported in 271 ITR 401 (SC), the First Appellate Authority held that the assessee has acquired trademarks and licence to use the trade mark ‘pentasoft’ exclusively and also to carry on business and software development export and training by restraining PMGL from carrying out the same activities. Hence, such trade mark licence and the commercial rights acquired by paym…

M/S. Biesse Manufacturing Company Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bengaluru

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

ITA 338/BANG/2021[2016-17]Status: DisposedITAT Bangalore31 Oct 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri, Tata Krishna, AdvocateFor Respondent: Shri Sankar K. Ganeshan, CIT(DR)(ITAT), Bengaluru
Section 143(2)Section 143(3)Section 234ASection 234BSection 92C

…Indian entity). 31. Payment for supplying skilled manpower cannot be regarded as payment towards managerial, technical and consultancy services as per dictionary meanings of these terms. Hon’ble AAR in Cholamandalam MS General Insurance Co. Ltd., reported in 309 ITR 356, took the view that, merely supplying technical, managerial or personnel with managerial skills cannot be regarded as rendering technical services by the person supply such personnel. The following were the relevant observations of Hon’ble AAR:- “It is debatable whether the bracketted words - "including provision of services of technical or othe…

Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad vs. Eenadu Television Private Limited, Hyderabad

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 2244/HYD/2018[2015-16]Status: DisposedITAT Hyderabad22 Jul 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri V. Siva KumarFor Respondent: Shri Rajendra Kumar, CIT
Section 115JSection 143(3)Section 251(1)

…the case of Sri Ramoji Rao (HUF). The company had acquired the rights from the same HUF and hence it is not justified in stating that the copy rights are not 'intangible assets', The Supreme Court in Tata Consultancy Services vs State of Andhra Pradesh (2004) 271 ITR 401 (SC) observed that when a customer buys a CD he does not pay for the disc or the CD and he pays for the software contained in the CD. Relevant observations of the Supreme Court are as under. "Sale is not just of the media which by itself has very little value. The software and the media cannot be split up. What the buyer purchases and pays for is…

Toyota Boshoku Automotive India Private Limited, Ramanagaram vs. The Assistant Commissioner of Income Tax, Ltu, Circle-2, Bangalore

In the result, the appeal of the assessee is allowed

ITA 362/BANG/2021[2016-17]Status: DisposedITAT Bangalore18 Jul 2022AY 2016-17

Bench: Shri N.V Vasudevan, Hon’Ble & Shri Laxmi Prasad Sahu

For Appellant: Ms. Hirali Desai, ARFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, HON’BLE VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.362/Bang/2021 Assessment year : 2016-17 Toyota Boshoku Automotive India Vs. The Asst. Commissioner of Income- Pvt. Ltd., tax, 41, Bhimenahalli, LTU, Circle-2, MN Halli Post, Bidadi, Bengaluru. Ramanagaram. PAN – AAECT 1871 F APPELLANT RESPONDENT Assessee by : Ms. Hirali Desai, AR Revenue by : Shri Pradeep Kumar, CIT (DR) Date of hearing : 18.05.2022 Date of Pronouncement : 18.07.2022 O R D E R Per Laxmi Prasad Sahu, Accountant Member This…

M/S Kennametal Inc, United States of America vs. Deputy Commissioner of Income Tax (International Taxation) Circle-1(2), Bangalore

In the result, the appeal for AY 2014-15 is treated as allowed for statistical purpose while the appeal for AY 2012-13

ITA 1658/BANG/2017[2014-15]Status: DisposedITAT Bangalore13 Jul 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri K.R. Vasudevan &For Respondent: Shri Dilip, Standing Counsel for Dept
Section 143(3)

…wer cannot be regarded as payment towards managerial, technical and consultancy services as per M/s. Kennametal Inc., USA Technology Way Page 15 of 25 dictionary meanings of these terms. Hon’ble AAR in Cholamandalam MS General Insurance Co. Ltd., reported in 309 ITR 356, took the view that, merely supplying technical, managerial or personnel with managerial skills cannot be regarded as rendering technical services by the person supply such personnel. The following were the relevant observations of Hon’ble AAR:- “It is debatable whether the bracketted words - "including provision of services of technical or other…

Factiva Limited, Mumbai vs. DCIT (It) - 2(3)(1), Mumbai

ITA 6455/MUM/2018[2015-16]Status: DisposedITAT Mumbai31 May 2022AY 2015-16

Bench: Shri M. Balaganesh & Shri Kuldip Singhassessment Year: 2015-16

For Appellant: Shri Dhanesh Bafna, A.RFor Respondent: Shri Rajneesh Yadav, D.R
Section 13(3)(a)Section 271(1)(c)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2015-16 M/s. Factiva Ltd., Dy. Commissioner of C/o Price Waterhouse Income-tax (International Coopers Pvt. Ltd., Taxation) – 2(3)(1), PwC House, Plot 18-A, Vs. Room No.1614, 16th Floor, Guru Nanak Road, Bandra (W), Air India Building, Mumbai – 400 050 Nariman Point, PAN: AACCF5745J Mumbai - 400021 (Appellant) (Respondent) Present for: Assessee by : Shri Dhanesh Bafna, A.R. Ms. Hirali Desai, A.R. Shri Yogesh Malpani, A.R. Ms. Kinjal Patel, A.R. R…

Tibco Software Bv, Pune vs. Assistant Commissioner of Income-Tax, (It), Circle-2, Pune

In the result, the appeal filed by the assessee in ITA

ITA 1348/PUN/2019[2011-12]Status: DisposedITAT Pune17 May 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravisl.

For Appellant: Shri Somil AgarwalFor Respondent: Shri Deepak Garg
Section 144C(13)Section 234BSection 274

…be used independently. This software merely facilitates the functioning of the equipment and is an integral part thereof. On these facts, it would be useful to refer to the judgment of the Supreme Court in TATA Consultancy Services v. State of Andhra Pradesh, 271 ITR 401, wherein the Apex Court held that software which is incorporated on a media would be goods and, therefore, liable to sales tax. Following discussion in this behalf is required to be noted:- "In our view, the term "goods" as used in Article 366(12) of the Constitution of India and as defined under the said Act are very wide and include all types o…

Tibco Software Bv, Pune vs. Assistant Commissioner of Income-Tax, (International Taxation), Circle -2, Pune

In the result, the appeal filed by the assessee in ITA

ITA 1554/PUN/2018[2015-16]Status: DisposedITAT Pune17 May 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravisl.

For Appellant: Shri Somil AgarwalFor Respondent: Shri Deepak Garg
Section 144C(13)Section 234BSection 274

…be used independently. This software merely facilitates the functioning of the equipment and is an integral part thereof. On these facts, it would be useful to refer to the judgment of the Supreme Court in TATA Consultancy Services v. State of Andhra Pradesh, 271 ITR 401, wherein the Apex Court held that software which is incorporated on a media would be goods and, therefore, liable to sales tax. Following discussion in this behalf is required to be noted:- "In our view, the term "goods" as used in Article 366(12) of the Constitution of India and as defined under the said Act are very wide and include all types o…

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 369/BANG/2020[2014-15]Status: PendingITAT Bangalore29 Apr 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…ion:  Decision of Hon’ble Bombay High Court in case of DIT(international Taxation) vs. Marks and Spencers reported in (2013) 138 taxmann.com190.  Decision of Authority of Advance Ruling in case of Cholamandalam MS General insurance Co.Ltd reported in (2009) 309 ITR 356.  Decision of coordinate bench of this Tribunal in case of IDS Software Solutions India Pvt.Ltd. vs. ITO reported in (2009) 122 TTJ 410.  Decision of coordinate bench of this Tribunal in case of Abbey Business Service Pvt.Ltd vs.DCIT reported in (2012) 23 taxmann.com 346.  Decision of Hon’ble Pune Tribunal in case of M/s. Faurecia Automative H…

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 368/BANG/2020[2014-15]Status: DisposedITAT Bangalore29 Apr 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…ion:  Decision of Hon’ble Bombay High Court in case of DIT(international Taxation) vs. Marks and Spencers reported in (2013) 138 taxmann.com190.  Decision of Authority of Advance Ruling in case of Cholamandalam MS General insurance Co.Ltd reported in (2009) 309 ITR 356.  Decision of coordinate bench of this Tribunal in case of IDS Software Solutions India Pvt.Ltd. vs. ITO reported in (2009) 122 TTJ 410.  Decision of coordinate bench of this Tribunal in case of Abbey Business Service Pvt.Ltd vs.DCIT reported in (2012) 23 taxmann.com 346.  Decision of Hon’ble Pune Tribunal in case of M/s. Faurecia Automative H…

M/S Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 367/BANG/2020[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…ion:  Decision of Hon’ble Bombay High Court in case of DIT(international Taxation) vs. Marks and Spencers reported in (2013) 138 taxmann.com190.  Decision of Authority of Advance Ruling in case of Cholamandalam MS General insurance Co.Ltd reported in (2009) 309 ITR 356.  Decision of coordinate bench of this Tribunal in case of IDS Software Solutions India Pvt.Ltd. vs. ITO reported in (2009) 122 TTJ 410.  Decision of coordinate bench of this Tribunal in case of Abbey Business Service Pvt.Ltd vs.DCIT reported in (2012) 23 taxmann.com 346.  Decision of Hon’ble Pune Tribunal in case of M/s. Faurecia Automative H…

Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 366/BANG/2020[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…ion:  Decision of Hon’ble Bombay High Court in case of DIT(international Taxation) vs. Marks and Spencers reported in (2013) 138 taxmann.com190.  Decision of Authority of Advance Ruling in case of Cholamandalam MS General insurance Co.Ltd reported in (2009) 309 ITR 356.  Decision of coordinate bench of this Tribunal in case of IDS Software Solutions India Pvt.Ltd. vs. ITO reported in (2009) 122 TTJ 410.  Decision of coordinate bench of this Tribunal in case of Abbey Business Service Pvt.Ltd vs.DCIT reported in (2012) 23 taxmann.com 346.  Decision of Hon’ble Pune Tribunal in case of M/s. Faurecia Automative H…

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 365/BANG/2020[2012-13]Status: DisposedITAT Bangalore29 Apr 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…ion:  Decision of Hon’ble Bombay High Court in case of DIT(international Taxation) vs. Marks and Spencers reported in (2013) 138 taxmann.com190.  Decision of Authority of Advance Ruling in case of Cholamandalam MS General insurance Co.Ltd reported in (2009) 309 ITR 356.  Decision of coordinate bench of this Tribunal in case of IDS Software Solutions India Pvt.Ltd. vs. ITO reported in (2009) 122 TTJ 410.  Decision of coordinate bench of this Tribunal in case of Abbey Business Service Pvt.Ltd vs.DCIT reported in (2012) 23 taxmann.com 346.  Decision of Hon’ble Pune Tribunal in case of M/s. Faurecia Automative H…

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 364/BANG/2020[2012-13]Status: DisposedITAT Bangalore29 Apr 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…ion:  Decision of Hon’ble Bombay High Court in case of DIT(international Taxation) vs. Marks and Spencers reported in (2013) 138 taxmann.com190.  Decision of Authority of Advance Ruling in case of Cholamandalam MS General insurance Co.Ltd reported in (2009) 309 ITR 356.  Decision of coordinate bench of this Tribunal in case of IDS Software Solutions India Pvt.Ltd. vs. ITO reported in (2009) 122 TTJ 410.  Decision of coordinate bench of this Tribunal in case of Abbey Business Service Pvt.Ltd vs.DCIT reported in (2012) 23 taxmann.com 346.  Decision of Hon’ble Pune Tribunal in case of M/s. Faurecia Automative H…

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 363/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…ion:  Decision of Hon’ble Bombay High Court in case of DIT(international Taxation) vs. Marks and Spencers reported in (2013) 138 taxmann.com190.  Decision of Authority of Advance Ruling in case of Cholamandalam MS General insurance Co.Ltd reported in (2009) 309 ITR 356.  Decision of coordinate bench of this Tribunal in case of IDS Software Solutions India Pvt.Ltd. vs. ITO reported in (2009) 122 TTJ 410.  Decision of coordinate bench of this Tribunal in case of Abbey Business Service Pvt.Ltd vs.DCIT reported in (2012) 23 taxmann.com 346.  Decision of Hon’ble Pune Tribunal in case of M/s. Faurecia Automative H…

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 362/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…ion:  Decision of Hon’ble Bombay High Court in case of DIT(international Taxation) vs. Marks and Spencers reported in (2013) 138 taxmann.com190.  Decision of Authority of Advance Ruling in case of Cholamandalam MS General insurance Co.Ltd reported in (2009) 309 ITR 356.  Decision of coordinate bench of this Tribunal in case of IDS Software Solutions India Pvt.Ltd. vs. ITO reported in (2009) 122 TTJ 410.  Decision of coordinate bench of this Tribunal in case of Abbey Business Service Pvt.Ltd vs.DCIT reported in (2012) 23 taxmann.com 346.  Decision of Hon’ble Pune Tribunal in case of M/s. Faurecia Automative H…