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

Tata Consultancy Services Ltd, Mumbai vs. ACIT Large Tax Payer Unit-1, Mumbai

797/Mum/2018

ITA 1769/MUM/2018[2013-14]Status: DisposedITAT Mumbai11 Apr 2022AY 2013-14
Section 143(3)Section 2Section 2(43)Section 37Section 40Section 90

…interest in cop, right under section 14(b)(i0 of the 1957 Act, thus necessitat- ing the deduction of tax at source under section 195 of the Income-tax Act, M/s. Tata Consultancy Services Ltd., 1961. TATA CONSULTANCY SERVICES V. STATE OF ANDHRA PRADESH [2004] 271 ITR 401 (SC); [2004] 137 SIC 620 (SC) relied on. (ii) That given the definition of "royalties' contained in article 12 of the DTAAs there was no obligation on the persons mentioned in section 195 of the Act to deduct tax at source, as the distribution agreements and end-user licence agreements did not create any interest or right in such distributors or…

Tibco Software B.V., Pune vs. Deputy Commissioner of Income Tax, (It), Circle - 2, Pune

Appeal is allowed for statistical purposes

ITA 2979/PUN/2017[2014-15]Status: DisposedITAT Pune29 Mar 2022AY 2014-15

Bench: Shri R.S.Syal & Sonjoy Sarma,Jm Assessment Year : 2014-15 Tibco Software B.V. ...... Appellant C/O Tibco Software India P.Ltd. 3 Floor, Binnarius,Deepak Complex, National Games Road, Shastri Nagar, Yerwada, Pune – 411 006. Pan : Aaect3252G V/S. Dcit(It),Circle-2, Pune ……Respondent

For Appellant: Shri Somil AgarwalFor Respondent: Shri Rajiv Kumar
Section 144C(13)Section 274

…PCIT-6 Vs. MTech India P. Ltd. (ITA No. 890/2015), Motorola Inc Vs. DCIT (2005) 95 ITD 269 (Del) (SB), DCIT Vs. Nokia Networks (2013) 212 Taxman 68 (Del), DCIT Vs. Ericsson A.B. (2012) 343 ITR 470 (Del), Tata Consultancy Services State of Andhra Pradesh (2004)271 ITR 401 (SC), Dassault Systems KK, In Re (2010) 229 CTR 105 (AAR), Geoquast Systems BV, Inre (2010) 327 ITR 1 (AAR), DDIT Vs. Reliane Industries Ltd. (2011) 43 SOT 506 (Mumbai), ITAT. 8. On the receipt of the above draft assessment order, the appellant filed its objection before Dy. CIT (International Taxation) Circle, Pune,, hereinafter referred as DRP…

DCIT, Circle-1(1)(1), Int. Taxn., New Delhi vs. Alcatel Lucent International, France

In the result, both the appeals are dismissed

ITA 715/DEL/2020[2015-16]Status: DisposedITAT Delhi09 Feb 2022AY 2015-16

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

Section 9(1)(vi)Section 9(1)(vii)

…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 this judgment of the Supreme Court in TATA Consultancy Service vs. State of Andhra Pradesh (2004) 271 ITR 401 (SC), wherein the Apex Court held that software which is incorporated on 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 S66(12) of the Constitution of India and as defined under the said Act are very wide and include all types…

DCIT Circle-1(1)(1), International Taxation, New Delhi vs. Alcatel Lucent International, France

In the result, both the appeals are dismissed

ITA 713/DEL/2020[2016-17]Status: DisposedITAT Delhi09 Feb 2022AY 2016-17

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

Section 9(1)(vi)Section 9(1)(vii)

…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 this judgment of the Supreme Court in TATA Consultancy Service vs. State of Andhra Pradesh (2004) 271 ITR 401 (SC), wherein the Apex Court held that software which is incorporated on 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 S66(12) of the Constitution of India and as defined under the said Act are very wide and include all types…

M/S.Nds Limited, Bangalore vs. Asst. Commissioner of Income Tax, Bangalore

In the result, the appeal filed by assessee stands allowed

ITA 364/BANG/2017[2007-2008]Status: DisposedITAT Bangalore28 Dec 2021AY 2007-2008

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(It)A No. 364/Bang/2017 Assessment Year : 2007-08 M/S. Synamedia Ltd. [Formerly Known As ‘Nds Limited’], The Assistant C/O. M/S. Synamedia India Pvt. Commissioner Of Ltd., Income Tax, Block 9A & 9B, Pritech Park, International Survey No. 51-64/4, Taxation, Sarjapur Outer Ring Road, Vs. Circle – 1(2), Bellandur Village, Bangalore. Bangalore – 560 103. Pan: Aabcn2524L Appellant Respondent Assessee By : Shri Sharath Rao, Advocate : Shri Dilip, Standing Revenue By Counsel For Dept. Date Of Hearing : 16-12-2021 Date Of Pronouncement : 28-12-2021

For Appellant: Shri
Section 143(3)Section 147Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 364/Bang/2017 Assessment Year : 2007-08 M/s. Synamedia Ltd. [formerly known as ‘NDS Limited’], The Assistant C/o. M/s. Synamedia India Pvt. Commissioner of Ltd., Income Tax, Block 9A & 9B, Pritech Park, International Survey No. 51-64/4, Taxation, Sarjapur Outer Ring Road, Vs. Circle – 1(2), Bellandur Village, Bangalore. Bangalore – 560 103. PAN: AABCN2524L APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, Advocate : Shri Dilip, Standing Revenue by Counsel f…

Chander Mohan Lal, New Delhi vs. ACIT Circle - 61(1), New Delhi

ITA 1869/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Dec 2021AY 2015-16

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar[Assessment Year: 2015-16]

Section 194CSection 40A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI (Through Video Conferencing) BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER [Assessment Year: 2015-16] Sh. Chander Mohan Lall, Assistant Commissioner of D-17, South Extension, Part-2, Income Tax, New Delhi-110049 Circle-6(1), Dr. S.P. Mukherjee Civic Centre, Jawaharlal Nehru Marg, New Delhi-110002 PAN-AAFPL6527N Appellant Respondent Appellant by Sh. Ajay Vohra, Sr. Adv. Sh. Neeraj Jain, Adv. Ms. Manisha Sharma Adv. Respondent by Sh. F.R. Meena - Sr. DR Date of Hearing 29.11.2021 Date of Pronouncement 09.12.2021…

Hero Moto Corp Ltd., New Delhi vs. Neac, Delhi

ITA 706/DEL/2021[2016-17]Status: DisposedITAT Delhi26 Nov 2021AY 2016-17

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Surendra Pal
Section 143(3)Section 144BSection 144CSection 144C(13)Section 145Section 1lSection 80ISection 92C

…e License, PTC Software License, Google Apps etc., are in the nature of canned software/off the shelf software. In this regard, attention is invited to decision of the Hon‟ble Supreme Court in the case of Tata Consultancy Services v. State of Andhra Pradesh: 271 ITR 401 (SC) wherein the Court held that intellectual property put on to a media, whether it be in form of books or canvas (in case of paintings) or computer discs or cassettes, and marketed, was in the nature of 'goods' and accordingly, a transaction of sale of off the shelf computer software/canned software, whether branded and unbranded, would be sale…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 505/BANG/2017[2013-14]Status: DisposedITAT Bangalore12 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…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…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 504/BANG/2017[2012-13]Status: DisposedITAT Bangalore12 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…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…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 363/BANG/2017[2006-07]Status: DisposedITAT Bangalore12 Nov 2021AY 2006-07

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…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…

DCIT, International Taxation, Circle-1(1)(1), New Delhi vs. Alcatel Lucent International, France

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

ITA 6273/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Sept 2021AY 2014-15

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Dcit, Vs. Alcatel Lucent, France, Circle-1(1)(1), International 3, Avenue Octave Greard, Taxation, Paris, France New Delhi Pan :Aabcc4864E (Appellant) (Respondent) & Assessment Year: 2014-15 Dcit, Vs. Alcatel Lucent International, Circle-1(1)(1), International France, Taxation, 3, Avenue Octave Greard, New Delhi Paris, France Pan :Aabcc4864E (Appellant) (Respondent) Assessee By Sh. Prashant Meharchandani, Adv. Sh. Divyansh Singh, Adv. Department By Sh. Bhuvnesh Kulshreshtha, Cit

Section 9

…d 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 tin judgment of the Supreme Court in TATA Consultancy Service Vs. State of Andhra Pradesh (2004) 271 ITR 401 (SC), wherein the Apex Court held that software which is incorporated on 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 S66(12) of the Constitution of India and as defined under the said Act are very wide and include all types…

DCIT, Circle- 1(1)(1), International Taxation, New Delhi vs. Alcatel Lucent France, France

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

ITA 5593/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Sept 2021AY 2014-15

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Dcit, Vs. Alcatel Lucent, France, Circle-1(1)(1), International 3, Avenue Octave Greard, Taxation, Paris, France New Delhi Pan :Aabcc4864E (Appellant) (Respondent) & Assessment Year: 2014-15 Dcit, Vs. Alcatel Lucent International, Circle-1(1)(1), International France, Taxation, 3, Avenue Octave Greard, New Delhi Paris, France Pan :Aabcc4864E (Appellant) (Respondent) Assessee By Sh. Prashant Meharchandani, Adv. Sh. Divyansh Singh, Adv. Department By Sh. Bhuvnesh Kulshreshtha, Cit

Section 9

…d 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 tin judgment of the Supreme Court in TATA Consultancy Service Vs. State of Andhra Pradesh (2004) 271 ITR 401 (SC), wherein the Apex Court held that software which is incorporated on 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 S66(12) of the Constitution of India and as defined under the said Act are very wide and include all types…

DCIT, Circle- 1(1)(1), International Taxation, New Delhi vs. Alcatel Lucent France, France

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

ITA 5592/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Sept 2021AY 2013-14

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Dcit, Vs. Alcatel Lucent, France, Circle-1(1)(1), International 3, Avenue Octave Greard, Taxation, Paris, France New Delhi Pan :Aabcc4864E (Appellant) (Respondent) & Assessment Year: 2014-15 Dcit, Vs. Alcatel Lucent International, Circle-1(1)(1), International France, Taxation, 3, Avenue Octave Greard, New Delhi Paris, France Pan :Aabcc4864E (Appellant) (Respondent) Assessee By Sh. Prashant Meharchandani, Adv. Sh. Divyansh Singh, Adv. Department By Sh. Bhuvnesh Kulshreshtha, Cit

Section 9

…d 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 tin judgment of the Supreme Court in TATA Consultancy Service Vs. State of Andhra Pradesh (2004) 271 ITR 401 (SC), wherein the Apex Court held that software which is incorporated on 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 S66(12) of the Constitution of India and as defined under the said Act are very wide and include all types…

DCIT, Circle- 1(1)(1), International Taxation, New Delhi vs. Alcatel Lucent France, France

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

ITA 5591/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Sept 2021AY 2012-13

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Dcit, Vs. Alcatel Lucent, France, Circle-1(1)(1), International 3, Avenue Octave Greard, Taxation, Paris, France New Delhi Pan :Aabcc4864E (Appellant) (Respondent) & Assessment Year: 2014-15 Dcit, Vs. Alcatel Lucent International, Circle-1(1)(1), International France, Taxation, 3, Avenue Octave Greard, New Delhi Paris, France Pan :Aabcc4864E (Appellant) (Respondent) Assessee By Sh. Prashant Meharchandani, Adv. Sh. Divyansh Singh, Adv. Department By Sh. Bhuvnesh Kulshreshtha, Cit

Section 9

…d 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 tin judgment of the Supreme Court in TATA Consultancy Service Vs. State of Andhra Pradesh (2004) 271 ITR 401 (SC), wherein the Apex Court held that software which is incorporated on 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 S66(12) of the Constitution of India and as defined under the said Act are very wide and include all types…

Aspect Software Inc., Usa vs. DCIT Circle 1(1)((1 )International Taxation), New Delhi

The appeal of the assessee is hereby allowed

ITA 6661/DEL/2019[2016-17]Status: DisposedITAT Delhi24 Sept 2021AY 2016-17

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. Sunil Kumar, CIT DR
Section 115ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 6661/Del/2019 : Asstt. Year : 2016-17 Aspect Software Inc. Vs DCIT, C-56, Nizamuddin (East), Circle-1(1)(1), New Delhi-110013 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAGCA7513D Assessee by : Ms. Rashmi Chopra, Adv. Revenue by : Sh. Sunil Kumar, CIT DR Date of Hearing: 20.09.2021 Date of Pronouncement: 24.09.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the or…

Deputy Commissioner of Income Tax, Circle -1(1)(1), Surat vs. M/S. Lemon Technomist Pvt. Ltd., Surat

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

ITA 117/SRT/2017[2014-15]Status: DisposedITAT Surat13 May 2021AY 2014-15
For Appellant: Shri Deven Kapadia, ARFor Respondent: Ms Anupama Singhla, Sr. DR
Section 143(3)Section 145(3)Section 40Section 9

…nnot be infringed. There is apparently a distinction between acquisition of a "copyright right" and "copyrighted article". The Id. CIT(A) has relied upon the decision of Hon'ble Supreme Court in the case of Tata Consultancy Service Vs. State of Andhra Pradesh 271 ITR 401 (SC), wherein it was held that software, which is incorporated on a media, would be goods and therefore liable to sales tax. The Ld. CIT(A) has also placed reliance on the following judgments: 1) CIT Vs. Creative Infocity Ltd (2017) 82 taxmann.com 356 (Guj.) 2) DCIT Vs. Atmel R 8s D India (P) Ltd (2016) 74 taxman.com 106 (Chennai) 3) DCIT Vs. Wes…

ACIT (It) 4(1)(1), Mumbai vs. M/S Realiance Jio Infocomm. Ltd., Mumbai

In the result, the appeals is dismissed

ITA 2216/MUM/2019[2018-19]Status: DisposedITAT Mumbai22 Mar 2021AY 2018-19
Section 248Section 9Section 9(1)(vi)

…ore DTAA, while the same is mandated by Article 3(2) of the said DTAA? 7. Whether on the facts and circumstances of the case and in law, Ld. CIT(A) have wrongly placed reliance on the decision of Hon'ble Supreme Court in the case of Tata Consultancy Services (271 ITR 401), whereas, in that case, the question posed before Hon'ble Apex Court was 'Whether an intellectual property contained in floppies, disks or CD-ROMs would be 'goods' within the meaning of Andhra Pradesh General Sales Tax Act, 1957' and it had no relation to section 9(1)(vi) of the IT Act? 8. Whether on the facts and circumstances of the case and i…

Engineering Analysis Centre of Excellence Private Limited vs. The Commissioner of Income Tax

C.A. No.-008733-008734 - 2018Supreme Court02 Mar 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

…opyright without giving any scope for dealing with them any further. 138 The reasoning or the line of reasoning in Factset on applicability of the Copyright Act, in this context, was followed. It was also noticed that in Tata Consultancy Services (271 ITR 401), the Supreme Court had held that “a software programme may consist of various commands which enable the computer to perform a designated task. The copyright in that programme may remain with the originator of the programme. But, the moment copies are made and marketed it becomes goods which are susceptible to sales-tax.” The Supreme Court…

DCIT, Circle-17(1), New Delhi vs. Mps Infotecnics Pvt. Ltd., New Delhi

In the result ground number 5 and 6 of the appeal of the learned assessing officer are dismissed

ITA 6939/DEL/2017[2011-12]Status: DisposedITAT Delhi21 Jan 2021AY 2011-12

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi(Through Video Conferencing) The Deputy Commissioner Of Vs. Mps Infotecnics Pvt. Ltd, Income Tax (Formerly Known As Visesh Circle-17(1), Infotecnic Ltd), 703, Arunachal New Delhi Building, 19, Barakhamba Road, Connaught Place, New Delhi Pan: Aaacv4805B (Appellant) (Respondent)

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 143(3)Section 250(4)Section 32(1)Section 68

…the assessee has claimed the depreciation of Rs. 720,30,000/- @60 % in a rightful manner which has been unfairly denied and rejected by ld AO. The assessed also relied on the landmark case of Tata Consultancy Services Vs. State of Andhra Pradesh 192 CTR 257/ 137 STC 620 regarding the computer software as an intangible assets for the purpose of depreciation. 4.8 I have considered the order of the ld AO and the submissions of the assessee and I find considerable merit in the submission of the assessee that AO has unfairly denied the claim of depreciation on the computer software @60% and restricting the same to 25…

Sri. Ravi Shankar Shetty, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 6(3)(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 28/BANG/2020[2015-16]Status: DisposedITAT Bangalore08 Oct 2020AY 2015-16

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai , Jm Ita No.28 /Bang/2020 Assessment Year: 2015-16 Shri Ravi Shankar Shetty, Vs. The Assistant Commissioner Of #289, 1St Floor, 15Th Main, Rmv Income-Tax, Circle-6(3)(1), Extension, Bengaluru Bengaluru-560 080. [Pan:Asups 9568B]

Section 234ASection 56(2)(ix)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH, BENGALURU BEFORE SHRI CHANDRA POOJARI, AM & SMT. BEENA PILLAI , JM ITA No.28 /Bang/2020 Assessment Year: 2015-16 Shri Ravi Shankar Shetty, Vs. The Assistant Commissioner of #289, 1st Floor, 15th Main, RMV Income-tax, Circle-6(3)(1), Extension, Bengaluru Bengaluru-560 080. [PAN:ASUPS 9568B] (Assessee -Appellant) (Revenue-Respondent) Assessee by Shri V. Srinivasan, Adv. Revenue by Shri Pradeep Kumar, CIT(DR) Date of hearing 02/09/2020 Date of pronouncement /09/2020 O R D E R Per CHANDRA POOJARI, AM: This appeal filed by the assessee is directed ag…