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

Intec Billing Ireland, Mumbai vs. DCIT (It) 2 (2)(1), Mumbai

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

ITA 2266/MUM/2017[2013-14]Status: DisposedITAT Mumbai19 Mar 2019AY 2013-14

Bench: Shri G.S. Pannu & Shri Sandeep Gosain: A.Y : 2013-14

For Appellant: Shri M.P. Lohia & Shri Nikhil TiwariFor Respondent: Shri Nishant Samaiya
Section 144C(13)Section 234BSection 271(1)(c)Section 9(1)(vi)

…bvious that the RIL has right to use software only for its business or personal purposes and has obtained no other rights as per the agreement. 6. The Hon'ble Supreme Court in the case of Tata Consultancy Services Pvt. Ltd. Vs. State of Andhra Pradesh (2004) 271 ITR 401 has held as follows: - “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 sale tax. Even intellectual property, once it…

M/S. Dolphin Drilling Pte. Ltd., New Delhi vs. ADIT, Dehradun

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

ITA 355/DEL/2012[2007-08]Status: DisposedITAT Delhi27 Feb 2019AY 2007-08

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2007-08

Section 143(3)Section 92C

…ra: 313 ITR (AT) 263 (SB)(MUM) • Coca Cola India Inc. v. ACIT: (2006) 7 SOT 224 (Del) • Clifford Chance v. DCIT: 82 ITD 106 (Mum) • Hyder Consulting Ltd. v. CIT: 236 ITR 640 (AAR) • DECTA v. CIT: 237 ITR 190 (AAR) • Cholamandalam MS General Insurance Co. Ltd: 309 ITR 356 (AAR) Since in the present case, the receipts of the appellant from DDL are pure reimbursements of cost incurred by the appellant for supplying the crew to DDL-IPO and cannot be treated as income of the recipient, liable to tax in India. Section 44BB of the Act is a special, specific provision providing for deemed / presumptive basis of taxation…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 908/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…e 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 Services v. State of Andhra Pradesh: (2004) 271 ITR 401 (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 consideration pa…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 907/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…e 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 Services v. State of Andhra Pradesh: (2004) 271 ITR 401 (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 consideration pa…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 906/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…e 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 Services v. State of Andhra Pradesh: (2004) 271 ITR 401 (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 consideration pa…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 905/PUN/2015[2007-08]Status: DisposedITAT Pune23 Jan 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…e 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 Services v. State of Andhra Pradesh: (2004) 271 ITR 401 (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 consideration pa…

M/S Cast Software Inc., Delhi vs. DCIT (International Taxation), New Delhi

In the result, appeal of Assessee is allowed for statistical purposes

ITA 229/DEL/2016[2010-11]Status: DisposedITAT Delhi17 Jan 2019AY 2010-11

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri Tapas Ram MisraFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 143(3)Section 144CSection 144C(5)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “I-2” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. ITA.No.229/Del./2016 Assessment Year 2010-2011 M/s. Cast Software Inc., The DDIT, 321 West 44th Street, Suite 501, New York, NY 10036. Circle – 1 (1), vs. PAN AAECC1173D C/o. Manoj Patwari, International Taxation, M.C. Jain & Co. C.As. 470/21A, Ansari Road, New Delhi. Daryaganj, New Delhi-002. (Appellant) (Respondent) For Assessee : Shri Tapas Ram Misra, Advocate. For Revenue : Shri H.K. Choudhary, CIT-D.R. Date of Hearing : 16.01.2019 Date of Pronouncement : 17.01.2019 ORDER PER BHAVNESH S…

Mol Corporation, Gurgaon vs. DCIT, New Delhi

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

ITA 1714/DEL/2015[2011-12]Status: DisposedITAT Delhi31 Oct 2018AY 2011-12

Bench: Sh. N. K. Saini, Hon’Ble & Smt. Beena A. Pillaiita No. 1714/Del/2015 : Asstt. Year : 2011-12 Mol Corporation, Vs Deputy Commissioner Of Income C/O Mr. Ashwin Ravindranath Tax, International Taxation, Circle- (Partner), Srbc & Associates Gurgaon, New Delhi Llp, Golf View Corporate Tower B, Sector-42, Sector Road, Gurgaon, Haryana (Appellant) (Respondent) Pan No. Aafcm9676A Assessee By : Sh. Nageshwar Rao, Adv. Revenue By : Sh. G. K. Dhall, Cit Dr Date Of Hearing : 17.10.2018 Date Of Pronouncement : 31.10.2018 Order Per N. K. Saini: This Is An Appeal By The Assessee Against The Order Dated 09.02.2014 Passed By The Ao U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act).

For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. G. K. Dhall, CIT DR
Section 143(3)Section 9(1)(vi)

…Hon'ble DRP and the Learned AO erred in placing reliance on the decision of Samsung Electronics Co. Ltd (245 CTR 481) (Kar HC). 3.7 That on facts and in law, the Hon'ble DRP and the Learned AO erred in not following the decisions of Tata Consultancy Services (271 ITR 401) (SC), Ericsson A.B. and Metapath (ITA 504 / 2007) (Del HC), Nokia Networks OY (ITA 512 / 2007) (Del HC) and various other Tribunal / AAR rulings relied on by the Appellant. 4 Tax on revenue alleged 'as royalty' under the Income- tax Act. 1961 ('the Act'): 4.1 That on facts and in law, the Hon'ble DRP erred in confirming the variations proposed b…

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

In the result, both the appeals of the assessee stand partly

ITA 1453/DEL/2017[2013-14]Status: DisposedITAT Delhi27 Sept 2018AY 2013-14

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastavaay: 2012-13 Ay: 2013-14

For Appellant: Shri Ankur Goyal, AdvFor Respondent: Shri G.K. Dhall, Int. Tax
Section 143(2)Section 9

…n India. 2.7 That on facts and in law, the Ld. AO/ DRP have erred in not relying and distinguishing the decisions relied upon by the Appellant including the Hon'ble Apex Court and the jurisdictional High Court in the cases of Tata Consultancy Services (2004) (271 ITR 401) (SC), Infrasoft Ltd. (264 CTR 239), Ericsson A.B. and Metapath (343 ITR 370) (Del HC), Nokia Networks OY (TS-700-HC-2012) (Del. HC) on the one Assessment years 2012-13, 2013-14 side and rather relying on the decisions of other courts and AAR in the cases of Samsung Electronics [(203 taxman 477) (Kar. HC) / (TS-696-HC-2011)], Millenium IT Softwar…

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

In the result, both the appeals of the assessee stand partly

ITA 1452/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Sept 2018AY 2012-13

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastavaay: 2012-13 Ay: 2013-14

For Appellant: Shri Ankur Goyal, AdvFor Respondent: Shri G.K. Dhall, Int. Tax
Section 143(2)Section 9

…n India. 2.7 That on facts and in law, the Ld. AO/ DRP have erred in not relying and distinguishing the decisions relied upon by the Appellant including the Hon'ble Apex Court and the jurisdictional High Court in the cases of Tata Consultancy Services (2004) (271 ITR 401) (SC), Infrasoft Ltd. (264 CTR 239), Ericsson A.B. and Metapath (343 ITR 370) (Del HC), Nokia Networks OY (TS-700-HC-2012) (Del. HC) on the one Assessment years 2012-13, 2013-14 side and rather relying on the decisions of other courts and AAR in the cases of Samsung Electronics [(203 taxman 477) (Kar. HC) / (TS-696-HC-2011)], Millenium IT Softwar…

DCIT, New Delhi vs. M/S. Alcatel Lucent Portugal Sa, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3410/DEL/2015[2003-04]Status: DisposedITAT Delhi31 Aug 2018AY 2003-04

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Surender Pal, Sr.D.RFor Respondent: Shri Shagun Mahajan, CA
Section 147Section 148

…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 Vs. State of Andhra Pradesh (2004) 271 ITR 401 (SC), 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 t…

DCIT, Cir-12, Kolkata vs. M/S Organon (India) Pvt. Ltd., Kolkata

In the result, assessee’s appeal is allowed and that of the revenue is dismissed

ITA 751/KOL/2014[2008-09]Status: DisposedITAT Kolkata14 Aug 2018AY 2008-09

Bench: Shri P.M. Jagtap, Am & Shri A. T. Varkey, Jm]

Section 195Section 40

…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…

Organon (India) Pvt. Ltd., Mumbai vs. The DCIT, Cir-12, Kolkata

In the result, assessee’s appeal is allowed and that of the revenue is dismissed

ITA 677/KOL/2014[2008-2009]Status: DisposedITAT Kolkata14 Aug 2018AY 2008-2009

Bench: Shri P.M. Jagtap, Am & Shri A. T. Varkey, Jm]

Section 195Section 40

…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…

Customer Lab Solutions Private Limited, Hyderabad, Bangalore vs. ITO, Ward-1(2), Hyderabad

In the result, the appeal of assessee is allowed

ITA 438/HYD/2017[2006-07]Status: DisposedITAT Hyderabad02 Jul 2018AY 2006-07

Bench: Shri D. Manmohan & Shri B. Ramakotaiah

For Appellant: Shri G.V. Gurunathan, ARFor Respondent: Shri D. Prasad Rao, DR
Section 143(3)Section 263Section 40Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER I.T.A. No. 438/HYD/2017 Assessment Year: 2006-07 Customer Lab Solutions The Income Tax Officer, Pvt. Ltd., Vs Ward-1(2), HYDERABAD HYDERABAD [PAN: AACCC6751F] (Appellant) (Respondent) For Assessee : Shri G.V. Gurunathan, AR For Revenue : Shri D. Prasad Rao, DR Date of Hearing : 29-05-2018 Date of Pronouncement : 04-07-2018 O R D E R PER B. RAMAKOTAIAH, A.M. : This is an appeal by assessee against the order of the Commissioner of Income Tax (Appeals)-5, Hy…

Shell Information Technology International Bv, Mumbai vs. Asst. Commissioner of Income Tax(International Taxation)-4(2)(1), Mumbai

In the result, appeal filed by the assessee for assessment year 2011-12 is partly allowed

ITA 2058/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 May 2018AY 2011-12

Bench: Shri Rajendra, Am & Shri Ram Lal Negi, Jm आिकर अपील सं./Ita No. 2058/Mum/2016 (धििाारण वर्ा / Assessment Year: 2011-12) M/S Shell Information Technology Vs. The Assistant Commissioner Of International Bv, Income Tax (International C/O B S R & Co. Llp, Taxation)-4(2)(1), 1St Floor, Lodha Excelus, Scindia House, Ballard Estate, Apollo Mills Compound, N.M. Road, Mumbai - 400038 N.M. Joshi Marg, Mahalaxmi, Mumbai - 400011 स्थािी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaics9091A (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) राजस्व की ओर से / Assessee By : Shri Madhuragrawal (Ar) यनर्ावररती की ओर से /Revenue By : Shri Samuel Darse (Cit Dr) सुनर्ाई की तारीख / Date Of Hearing : 27/02/2018 घोषणा की तारीख/Date Of Pronouncement: 28/05/2018

For Appellant: Shri MadhurAgrawal (AR)For Respondent: Shri Samuel Darse (CIT DR)
Section 143(3)Section 144C(13)Section 2(24)Section 234ASection 234BSection 271(1)(c)Section 9(1)(vi)

…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 the judgment of the Supreme Court in TATA Consultancy Services Vs. State of Andhra Pradesh (2004) 271 ITR 401 (SC), 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 t…

M/S Telecomone Teleservices India Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result, the appeal of the assessee stands dismissed

ITA 1237/BANG/2016[2012-13]Status: DisposedITAT Bangalore23 Mar 2018AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoassessment Year : 2012-13

For Appellant: Shri Cherian K Baby, CAFor Respondent: Shri B.R. Ramesh, Jt. CIT(DR)(ITAT), Bengaluru
Section 194JSection 40Section 40a

…ther that sale of goods got completed in the country from where it was purchased hence no income accrues or arises in India. He also placed reliance on the judgment of the Hon’ble Apex Court in the case of Tata Consultancy Services v. State of Andhra Pradesh (271 ITR 401). It was further contended that payment made for transfer of computer software was brought under the definition of royalty vide Finance Act, 2012 with Page 3 of 6 retrospective effect from AY 1976-77. Therefore, the appellant could not have contemplated a change in law during the FY 2011-12 relevant to AY 2012-13 that is to take place in the fut…

DCIT 2(3)(1), Mumbai vs. Western Outdoor Interactive P.Ltd, Mumbai

In the result, both the appeals are dismissed

ITA 247/MUM/2016[2012-13]Status: DisposedITAT Mumbai26 Feb 2018AY 2012-13

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

Section 143(3)Section 195Section 40Section 9Section 9(1)

…he-shelf shrink wrapped software by the US company. The transaction was governed by DTAA between India and USA. It was held that the same could not be an instance of royalty. It, inter alia, relied upon the decision in Tata Consultancy Services v. State of AP 271 ITR 401(SC) for inference that it was a purchase of goods and followed the decision of the Special Bench in Motorola Inc. v. DCIT 95 ITD 269 (Del.) (SB). 6.6 The ITAT, Mumbai in cases of DDIT (IT) v. Reliance Infocom Ltd., 43 SOT 506(Mum) has dealt with the issue as to whether consideration paid to a US resident for licensing of computer software would b…

DDIT (It)-2(1), Mumbai vs. M/S. Reliance Infocomm Ltd., Mumbai

ITA 837/MUM/2007[]Status: DisposedITAT Mumbai02 Feb 2018

Bench: S/Sh. Rajendra & Ravish Sood

For Appellant: S/Shri J.D. Mistry/Deepak JainFor Respondent: S/Shri Parag Vyas- DR
Section 195Section 195(2)Section 254(1)Section 40Section 9

…LLC 52. 4921 USA Techtronix Inc. 53. 4252 USA Tekelec Inc. 54. 4917 USA Tekelec Inc. 55. 4247 USA Ulticom Inc 56. 4306 USA Ulticom Inc. 57. 5075 USA Venturi Wireless Inc. USA 58. 5082 USA Venturi Wireless Inc. USA 5.1.In the case of Tata Consultancy Service(271 ITR 401),the Hon’ble Apex Court has dealt with the issue of sale of software.That matter is of great help to decide the appeals before us. So,we are reproducing the relevant portion of the judgment and it reads as under: “The term “goods”, for the purposes of sales tax, cannot be given a narrow meaning. Properties which are capable of being abstracted, c…

The DDIT (It)-2(1), Mumbai vs. M/S. Reliance Communicatioins Ltd. ( Formerly Known As M/S. Reliance Infocomm Ltd), Navi Mumbai

ITA 4877/MUM/2007[]Status: DisposedITAT Mumbai02 Feb 2018

Bench: S/Sh. Rajendra & Ravish Sood

For Appellant: S/Shri J.D. Mistry/Deepak JainFor Respondent: S/Shri Parag Vyas- DR
Section 195Section 195(2)Section 254(1)Section 40Section 9

…LLC 52. 4921 USA Techtronix Inc. 53. 4252 USA Tekelec Inc. 54. 4917 USA Tekelec Inc. 55. 4247 USA Ulticom Inc 56. 4306 USA Ulticom Inc. 57. 5075 USA Venturi Wireless Inc. USA 58. 5082 USA Venturi Wireless Inc. USA 5.1.In the case of Tata Consultancy Service(271 ITR 401),the Hon’ble Apex Court has dealt with the issue of sale of software.That matter is of great help to decide the appeals before us. So,we are reproducing the relevant portion of the judgment and it reads as under: “The term “goods”, for the purposes of sales tax, cannot be given a narrow meaning. Properties which are capable of being abstracted, c…

Pidilite Industries Ltd, Mumbai vs. ITO TDS 2(5), Mumbai

In the result, appeal filed by the assessee is partly allowed, for

ITA 2174/MUM/2014[2008-09]Status: DisposedITAT Mumbai31 Jan 2018AY 2008-09

Bench: Shri Mahavir Singh() & Shri G Manjunatha ()

Section 191Section 194CSection 194JSection 201Section 201(1)

…1 Pidilite Industries Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”,MUMBAI Before Shri Mahavir Singh(JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) I.T.A No.2174/Mum/2014 (Assessment year: 2008-09) & I.T.A No.3564/Mum/2014 (Assessment year: 2008-09) M/s Pidilite Industries Ltd, 7th vs ITO (TDS)-2(5), Mumbai Floor, Regent Chambers, Jamnalal Bajaj Marg, 208, Nariman Point, Mumbai-21 PAN : AAACP4156B APPELLANT RESPONDENT Appellant by Shri Ronak Doshi / Ms Ritu Punjabi Revenue by Shri Rajat Mittal Date of hearing 13-11-2017 Date of pronouncement 31-01-2018 O R D E R Per G Manjunatha, AM :…