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

Intech Billing Ireland, Mumbai vs. DDIT (It) RG 3(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1535/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Jan 2018AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manjunatha, Hon'Bleintec Billing Ireland V. The Assistant Director Of Income –Tax C/O S.R.B.C & Associates Llp (International Taxation), 14Th Floor, The Ruby, Range 3(1), Scindia House, 29 Senapati Bapat Marg, Mumbai - 400 038 Dadar (West) Mumbai – 400 028 Pan No: Aadca 7890 E (Appellant) (Respondent) Assessee By : Shri M.P. Lohia Shri Nikhil Tiwari Department By : Shri Samuel Darse

For Appellant: Shri M.P. LohiaFor Respondent: Shri Samuel Darse
Section 234BSection 271(1)(c)Section 9Section 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…

DCIT Cen Cir 20, Mumbai vs. Purnandu Jain (HUF), Mumbai

In the result, this appeal by the assessee stands allowed

ITA 927/MUM/2012[2006-07]Status: DisposedITAT Mumbai08 Jan 2018AY 2006-07

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./I.T.A. Nos. 926 & 927/Bang/2012 ("नधा"रण वष" / Assessment Year: 2009-10 & 2010-11) M/S. Shell India Markets Private Ito (International Taxations), Limited Ward 2(1), Bangalore बनाम/ Trent House, First Floor, G Block, (Now Transferred To Ito (Tds)- Vs. Plot No. C-60, Bandra Kurla Complex, Ltu, Mumbai)) Bandra (E), Mumbai-400 051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaics1404 P (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Madhur Agarwal & Shri Dinesh Patil ""यथ" क" ओर से/Respondent By : Shri M. V. Rajguru

For Appellant: Shri Madhur Agarwal &For Respondent: Shri M. V. Rajguru
Section 14Section 195Section 201Section 201(1)

…(A) held that the payments were assessable to tax as “royalty” u/s 9(1)(vi)/ Article 12 and that the assessee was liable to pay the tax u/s 201. On appeal, the Tribunal relied on the judgement of the Supreme Court in Tata Consultancy Services vs. State of AP 271 ITR 401 (SC) and held that the assessee had acquired a “copyrighted article” but not the “copyright” itself and so the amount paid was not assessable as “royalty“. On appeal by the department, HELD reversing the Tribunal: (i) U/s 9(1)(vi) of the Act & Article 12 of the DTAA, “payments of any kind in consideration for the use of, or the right to use, any…

Shell Information Technology International Bv, Mumbai vs. DCIT (It) 4(1)(2), Mumbai

In the result, both the appeals of assessee are allowed

ITA 1203/MUM/2015[2010-11]Status: DisposedITAT Mumbai16 Nov 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri G. Manjunatha, Am

For Appellant: Niraj Sheth, ARFor Respondent: Samuel Darse, DR
Section 143(3)Section 90

…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 M/s Sh e ll In fo rm a tio n Te c h n o lo g y In te rn a t i o n a l BV , A .Ys . 9 -1 0 &1 0 -1 1 ) 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…

Shell Information Technology International Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, both the appeals of assessee are allowed

ITA 2204/MUM/2014[2009-10]Status: DisposedITAT Mumbai16 Nov 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri G. Manjunatha, Am

For Appellant: Niraj Sheth, ARFor Respondent: Samuel Darse, DR
Section 143(3)Section 90

…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 M/s Sh e ll In fo rm a tio n Te c h n o lo g y In te rn a t i o n a l BV , A .Ys . 9 -1 0 &1 0 -1 1 ) 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…

Isys Softech Pvt. Ltd., Jaipur vs. ITO, Jaipur

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

ITA 81/JPR/2016[2011-12]Status: DisposedITAT Jaipur13 Nov 2017AY 2011-12
For Appellant: Shri G.M. Mehta (C.A.)For Respondent: Shri P.P. Meena
Section 10ASection 195Section 40Section 9(1)(vi)

…he 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 401/141 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 c…

Asst CIT (It) 4(2)(2), Mumbai vs. Societe Generale, Mumbai

The appeal of the revenue is partly allowed

ITA 4542/MUM/2015[2009-10]Status: DisposedITAT Mumbai11 Sept 2017AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No. 4542 & 1671/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10 & 2010-11) Dy. Cit(It)-4(2)(2), M/S. Societe Generale 1St Floor, R. No. 120, 19Th Floor, Tower ‘A’ बिधम/ Scindia House, Ballard Estate Peninsula Business Park, Vs. N.M. Road, Mumbai-400 038 Ganpatrao Kadam Marg Lower Parel, Mumbai 400013 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabcs7484C (अपीलाथी/Revenue ) (प्रत्यथी /Assessee) :

For Appellant: Shri Brijmohan P. Agarwal, A.RFor Respondent: Shri M.V. Rajguru, Sr. D.R
Section 143Section 143(3)Section 40Section 9(1)

…the various decisions on this issue, has been inclined to accept the view that the payment for the purchase of computer software would not fall in the category of royalty. 5. The Apex Court in the case of Tata Consultancy Services Vs. State of Andhra Pradesh (271 ITR 401) in a decision pronounced in the context of sales tax assessment has held that a transfer of a software package would be in the nature of a sale of goods and would be liable to sales tax. Royalty on the other hand is in the nature of a rent paid for the use of a copyrighted asset. Accordingly, if transfer of a right to use software is taken as co…

DCIT, (It)- 4(2)(2), Mumbai vs. Societe Generale, Mumbai

The appeal of the revenue is partly allowed

ITA 1671/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 Sept 2017AY 2010-11

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No. 4542 & 1671/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10 & 2010-11) Dy. Cit(It)-4(2)(2), M/S. Societe Generale 1St Floor, R. No. 120, 19Th Floor, Tower ‘A’ बिधम/ Scindia House, Ballard Estate Peninsula Business Park, Vs. N.M. Road, Mumbai-400 038 Ganpatrao Kadam Marg Lower Parel, Mumbai 400013 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabcs7484C (अपीलाथी/Revenue ) (प्रत्यथी /Assessee) :

For Appellant: Shri Brijmohan P. Agarwal, A.RFor Respondent: Shri M.V. Rajguru, Sr. D.R
Section 143Section 143(3)Section 40Section 9(1)

…the various decisions on this issue, has been inclined to accept the view that the payment for the purchase of computer software would not fall in the category of royalty. 5. The Apex Court in the case of Tata Consultancy Services Vs. State of Andhra Pradesh (271 ITR 401) in a decision pronounced in the context of sales tax assessment has held that a transfer of a software package would be in the nature of a sale of goods and would be liable to sales tax. Royalty on the other hand is in the nature of a rent paid for the use of a copyrighted asset. Accordingly, if transfer of a right to use software is taken as co…

ADIT(Intl. Taxation), Dehradun vs. M/S. Landmarks Graphics Corporation, Usa, Dehradun

ITA 1180/DEL/2012[2006-07]Status: DisposedITAT Delhi12 Jul 2017AY 2006-07

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…have a PE in India and in the absence of PE, the business profits from sale of software could not be brought to tax in India. The CIT (A) also relied on the judgment of Supreme Court in the case of Tata Consultancy Services vs. State of Andhra Pradesh: [2004] 271 ITR 401 and that of Delhi Bench of ITAT in the case of Motorola Inc. vs DCI: 95 1TD 269 and held that the sale of software by the assessee was in the nature of sale of goods. The CIT (A) thereafter held that since the goods were sold by the Assessee outside India, income from such sale could not be brought to tax in India. The addition of Rs. 24,08,514/-…

ADIT(Intl. Taxation), Dehradun vs. M/S. Landmarks Graphics Corporation, Usa, Dehradun

ITA 1179/DEL/2012[2008-09]Status: DisposedITAT Delhi12 Jul 2017AY 2008-09

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…have a PE in India and in the absence of PE, the business profits from sale of software could not be brought to tax in India. The CIT (A) also relied on the judgment of Supreme Court in the case of Tata Consultancy Services vs. State of Andhra Pradesh: [2004] 271 ITR 401 and that of Delhi Bench of ITAT in the case of Motorola Inc. vs DCI: 95 1TD 269 and held that the sale of software by the assessee was in the nature of sale of goods. The CIT (A) thereafter held that since the goods were sold by the Assessee outside India, income from such sale could not be brought to tax in India. The addition of Rs. 24,08,514/-…

DDIT International Taxation vs. Landmarks Graphics Corporation

ITA 4615/DEL/2007[2005-2006]Status: DisposedITAT Delhi12 Jul 2017AY 2005-2006

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…have a PE in India and in the absence of PE, the business profits from sale of software could not be brought to tax in India. The CIT (A) also relied on the judgment of Supreme Court in the case of Tata Consultancy Services vs. State of Andhra Pradesh: [2004] 271 ITR 401 and that of Delhi Bench of ITAT in the case of Motorola Inc. vs DCI: 95 1TD 269 and held that the sale of software by the assessee was in the nature of sale of goods. The CIT (A) thereafter held that since the goods were sold by the Assessee outside India, income from such sale could not be brought to tax in India. The addition of Rs. 24,08,514/-…

DCIT (OSD) Range I vs. Landmark Graphics Corporation

ITA 2952/DEL/2007[2004-2005]Status: DisposedITAT Delhi12 Jul 2017AY 2004-2005

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…have a PE in India and in the absence of PE, the business profits from sale of software could not be brought to tax in India. The CIT (A) also relied on the judgment of Supreme Court in the case of Tata Consultancy Services vs. State of Andhra Pradesh: [2004] 271 ITR 401 and that of Delhi Bench of ITAT in the case of Motorola Inc. vs DCI: 95 1TD 269 and held that the sale of software by the assessee was in the nature of sale of goods. The CIT (A) thereafter held that since the goods were sold by the Assessee outside India, income from such sale could not be brought to tax in India. The addition of Rs. 24,08,514/-…

ACIT, (OSD) Range-I vs. Landmarks Graphics Corp. Usa

ITA 573/DEL/2006[2002-2003]Status: DisposedITAT Delhi12 Jul 2017AY 2002-2003

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…have a PE in India and in the absence of PE, the business profits from sale of software could not be brought to tax in India. The CIT (A) also relied on the judgment of Supreme Court in the case of Tata Consultancy Services vs. State of Andhra Pradesh: [2004] 271 ITR 401 and that of Delhi Bench of ITAT in the case of Motorola Inc. vs DCI: 95 1TD 269 and held that the sale of software by the assessee was in the nature of sale of goods. The CIT (A) thereafter held that since the goods were sold by the Assessee outside India, income from such sale could not be brought to tax in India. The addition of Rs. 24,08,514/-…

ACIT, Range-I, Dehradun vs. Landmark Graphic Corporation Usa, Dehradun

ITA 2486/DEL/2006[2003-04]Status: DisposedITAT Delhi12 Jul 2017AY 2003-04

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…have a PE in India and in the absence of PE, the business profits from sale of software could not be brought to tax in India. The CIT (A) also relied on the judgment of Supreme Court in the case of Tata Consultancy Services vs. State of Andhra Pradesh: [2004] 271 ITR 401 and that of Delhi Bench of ITAT in the case of Motorola Inc. vs DCI: 95 1TD 269 and held that the sale of software by the assessee was in the nature of sale of goods. The CIT (A) thereafter held that since the goods were sold by the Assessee outside India, income from such sale could not be brought to tax in India. The addition of Rs. 24,08,514/-…

Kotak Mahindra Old Mutual Life Insurance Ltd, Mumbai vs. Jdit (It) RG 3, Mumbai

In the result, this appeal filed by the assessee stands allowed

ITA 3821/MUM/2014[2004-05]Status: DisposedITAT Mumbai24 May 2017AY 2004-05

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: S/Shri Farookh Irani & Chetan KakaFor Respondent: Shri Jasbir Chauhan (CIT-DR)
Section 14Section 195(1)Section 9

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘L’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri Shamim Yahya, AM & Shri Ravish Sood, JM ITA Nos.3819, 3820 & 3821/Mum/2014 Asst.Year 2004-2005 M/s.Kotak Mahindra Old Mutual The Jt.Commissioner of Income-tax Insurance Limited बनाम/ (International Taxation) 7th Floor, Kotak Infiniti, Building No.21 Range – 3 Vs. Infinity Park, Off WE Highway Mumbai. General AK Vaidya Marg, Malad (E) Mumbi – 400 097. PAN : AAACO3983B. (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से /Appellant by : S/Shri Farookh Irani & Chetan Kaka ""यथ" क" ओर से /Re…

Kotak Mahindra Old Mutual Life Insurance Ltd, Mumbai vs. Jdit (It) RG 3, Mumbai

In the result, this appeal filed by the assessee stands allowed

ITA 3820/MUM/2014[2004-05]Status: DisposedITAT Mumbai24 May 2017AY 2004-05

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: S/Shri Farookh Irani & Chetan KakaFor Respondent: Shri Jasbir Chauhan (CIT-DR)
Section 14Section 195(1)Section 9

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘L’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri Shamim Yahya, AM & Shri Ravish Sood, JM ITA Nos.3819, 3820 & 3821/Mum/2014 Asst.Year 2004-2005 M/s.Kotak Mahindra Old Mutual The Jt.Commissioner of Income-tax Insurance Limited बनाम/ (International Taxation) 7th Floor, Kotak Infiniti, Building No.21 Range – 3 Vs. Infinity Park, Off WE Highway Mumbai. General AK Vaidya Marg, Malad (E) Mumbi – 400 097. PAN : AAACO3983B. (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से /Appellant by : S/Shri Farookh Irani & Chetan Kaka ""यथ" क" ओर से /Re…

Kotak Mahindra Old Mutual Life Insurance Ltd, Mumbai vs. Jdit (It) RG 3, Mumbai

In the result, this appeal filed by the assessee stands allowed

ITA 3819/MUM/2014[2004-05]Status: DisposedITAT Mumbai24 May 2017AY 2004-05

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: S/Shri Farookh Irani & Chetan KakaFor Respondent: Shri Jasbir Chauhan (CIT-DR)
Section 14Section 195(1)Section 9

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘L’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri Shamim Yahya, AM & Shri Ravish Sood, JM ITA Nos.3819, 3820 & 3821/Mum/2014 Asst.Year 2004-2005 M/s.Kotak Mahindra Old Mutual The Jt.Commissioner of Income-tax Insurance Limited बनाम/ (International Taxation) 7th Floor, Kotak Infiniti, Building No.21 Range – 3 Vs. Infinity Park, Off WE Highway Mumbai. General AK Vaidya Marg, Malad (E) Mumbi – 400 097. PAN : AAACO3983B. (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से /Appellant by : S/Shri Farookh Irani & Chetan Kaka ""यथ" क" ओर से /Re…

National Stock Exchange of India Ltd, Mumbai vs. DDIT (It) RG 4(2), Mumbai

In the result, assessee’s appeal stands allowed

ITA 7735/MUM/2011[2008-09]Status: DisposedITAT Mumbai18 May 2017AY 2008-09

Bench: Shri Shamim Yahya & Shri Ravish Sood

For Appellant: Shri. Arvind SondeFor Respondent: Shri. Jasbir Chouhan
Section 195Section 195(1)Section 201(1)Section 9(1)(iv)Section 90(2)

…” u/s 9(1)(vi)/ Article 12 and that the assessee was liable to pay the tax u/s 201. On appeal, the Tribunal relied on the judgement of the Supreme National Stock Exchange of India Ltd, ITA no.7735/Mum./2011 Court in Tata Consultancy Services vs. State of AP 271 ITR 401 (SC) and held that the assessee had acquired a “copyrighted article” but not the “copyright” itself and so the amount paid was not assessable as “royalty“. On appeal by the department, HELD reversing the Tribunal: (i) U/s 9(1)(vi) of the Act & Article 12 of the DTAA, “payments of any kind in consideration for the use of, or the right to use, any…

M/S. Sanwaria Agroils Limited, Bhopal vs. The ACIT 1(1), Bhopal

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

ITA 620/IND/2013[2007-08]Status: DisposedITAT Indore04 May 2017AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

Section 143Section 147Section 148Section 234BSection 32

…lication of Sales Tax Laws. In the case of A.P. v. National Thermal Power Corporation Ltd. [2002] 5 SCC 203, M. P. Cement Manufactures Association v. State of Madhya Pradesh [2004] 2 SCC 249 referred to in Tata Consultancy Services v. State of A.P. [2004] 271 ITR 401 , it was held that the electricity was capable of abstraction, consumption and use which, if done dishonestly was punishable u/s. 39 of the Indian Electricity Act, 1910. It was held that electricity energy would be transmitted, transferred, delivered, stored and possessed etc. in the same way as any other movable property. It was held that that…

Turbo Energy Limited, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 317/CHNY/2014[2009-2010]Status: DisposedITAT Chennai03 May 2017AY 2009-2010

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…the payment made there for being regarded as ‘royalty’. 6. Courts have consistently noted the difference between a transaction of sale of a ‘copyrighted article’ and one of ‘copyright’ itself. See Tata Consultancy Services Vs. State of Andhra Pradesh [2004] 271 ITR 401 [SC]; Sundwiger EMFG [2004] 266 ITR 110; Dassault Systems K.K., In Re, (2010) 229 CTR 125 [AAR]; ISRO Satellite Centre [ISAC], In Re (2008] 307 ITR 59 [AAR]; and Asia Satellite Telecommunications Co. Vs. DIT (2011] 332 ITR 340 [Delhi]. 7. The provisions of section 9(1)(vi) as a whole, would stand attracted in the case of the latter and not the f…

Turbo Energy Limited, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 316/CHNY/2014[2008-2009]Status: DisposedITAT Chennai03 May 2017AY 2008-2009

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…the payment made there for being regarded as ‘royalty’. 6. Courts have consistently noted the difference between a transaction of sale of a ‘copyrighted article’ and one of ‘copyright’ itself. See Tata Consultancy Services Vs. State of Andhra Pradesh [2004] 271 ITR 401 [SC]; Sundwiger EMFG [2004] 266 ITR 110; Dassault Systems K.K., In Re, (2010) 229 CTR 125 [AAR]; ISRO Satellite Centre [ISAC], In Re (2008] 307 ITR 59 [AAR]; and Asia Satellite Telecommunications Co. Vs. DIT (2011] 332 ITR 340 [Delhi]. 7. The provisions of section 9(1)(vi) as a whole, would stand attracted in the case of the latter and not the f…