Verizon Communications Singapore Pte Ltd. v. ITO

361 ITR 575High Court2014#630 most cited

What is Verizon Communications Singapore Pte Ltd. v. ITO authority for?

Payments for the use of equipment or copyrighted articles constitute royalty income under section 9(1)(vi) of the Income-tax Act, necessitating TDS deduction under section 195 and attracting disallowance under section 40(a)(i) for non-compliance.

156

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2013 to 2025.

Also referred to as

Verizon Communications Singapore · 361 ITR 575 · Madras High Court · Section 9(1)(vi) · royalty income · use of equipment · copyrighted article · TDS liability · Section 195 · Section 40(a)(i) disallowance · international taxation

Sections most often in play

Section 143(3)Section 195Section 9(1)(vi)Section 144C(13)Section 1957Section 201Section 201(1A)Section 14(a)/(b) of the Copyright Act

Issues it is cited on

section 9(l)(vi)section 9(l)use of equipmentsection 14(a)section 90(2)copyrighted articlesection 9(1)(vi)retrospective amendmentsection 52section 91clarificatory amendmentsection 9(1)

Judgments citing Verizon Communications Singapore Pte Ltd. v. ITO

Taj Tv Ltd., Mumbai vs. DCIT (It) 4(1)(2), Mumbai

In the result, the appeal by the assessee is allowed, while the appeal by the Revenue is dismissed in terms of our aforesaid findings

ITA 6588/MUM/2019[2012-13]Status: DisposedITAT Mumbai22 Mar 2022AY 2012-13

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur Agarwal a/wFor Respondent: Shri Milind S. Chavan, Sr. AR
Section 250Section 90(2)Section 92E

…ed as to why the said decision of Madras High Court cannot be applied in such cases after observing as under:— "31. In a judgment by the Madras High Court in Verizon Communications Singapore Pte Ltd. v. The Income Tax Officer, International Taxation I, [2014] 361 ITR 575, the Court held the Explanations to be applicable to not only the domestic definition but also carried them to influence the meaning of royalty under Article 12. Notably, in both cases, the clarificatory nature of the amendment was not questioned, but was instead applied squarely to assessment years predating the amendment. The crucial difference…

ACIT, International Taxation, Circle-1(2)(2), New Delhi vs. Datamine International Ltd., New Delhi

ITA 6383/DEL/2017[2014-15]Status: DisposedITAT Delhi26 Nov 2021AY 2014-15

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6383/Del/2017 : Asstt. Year : 2014-15 Acit, Vs Datamine International Ltd., International Taxation, (Now Cae Datamine International Circle-1(2)(2), Ltd.), A-41, Ground Floor, Mohan New Delhi Cooperative Industrial Area, Mathura Road, New Delhi-110044 (Appellant) (Respondent) Pan No. Aaacd7600A Assessee By : Sh. V. K. Aggarwal, Ar Revenue By : None Date Of Hearing: 29.09.2021 Date Of Pronouncement: 26.11.2021

For Appellant: Sh. V. K. Aggarwal, ARFor Respondent: None
Section 9(1)(vi)

…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. 6383/Del/2017 : Asstt. Year : 2014-15 ACIT, Vs Datamine International Ltd., International Taxation, (Now CAE Datamine International Circle-1(2)(2), Ltd.), A-41, Ground Floor, Mohan New Delhi Cooperative Industrial Area, Mathura Road, New Delhi-110044 (APPELLANT) (RESPONDENT) PAN No. AAACD7600A Assessee by : Sh. V. K. Aggarwal, AR Revenue by : None Date of Hearing: 29.09.2021 Date of Pronouncement: 26.11.2021 ORDER Per Dr. B. R. R. Kum…

Inmarsat Global Ltd., Mumbai vs. Dy CIT (It)-2(1)92), Mumbai

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

ITA 7485/MUM/2019[2016-17]Status: DisposedITAT Mumbai24 Mar 2021AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shree Manoj Kumar Aggarwalinmarsat Global Ltd., Vs. Dy. Cit(It)-2(1)(2) Ernst & Young Llp, R.No.1612, 17Th Floor, 14Th Floor, Ruby-29, Air India Bldg, Senapati Bapat Marg, Nariman Point, Dadar(W), Mumbai – Mumbai 400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaci6098K Appellant .. Respondent

For Appellant: Ms. Aarati Sathe, ARFor Respondent: Shri Vijay Kumar
Section 143(2)Section 143(3)Section 234BSection 271Section 9(1)(vi)

…entical in the present proceedings also. We have taken into consideration that the learned CIT-DR has placed reliance on the decisions of the Hon'ble Madras High Court in the case of Verizon Communications Singapore Pte Ltd. vs. Income Tax Officer (IT) (2014) 361 ITR 575 (Mad), the decision of the Karnataka High Court in the case of CIT vs. CGI Information Systems and Management Consultants (P) Ltd. and the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs. Siemens Aktiongeswellschaft (2009) 310 ITR 320 (Bom). Reliance has been placed on the order of the Mumbai Bench of the Tribunal in the c…

Inmarsat Global Limited, Mumbai vs. DCIT (It) Circle 2(2)(1), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 7025/MUM/2018[2015-16]Status: DisposedITAT Mumbai23 Oct 2020AY 2015-16

Bench: Shri Pramod Kumar & Shri Ravish Soodinmarsat Global Limited Deputy Commissioner Of Income C/O Srbc & Associates Llp, Tax (International Taxation) 14Th Floor, The Ruby, Circle 2(2)(1), 17Th Floor, Vs. 20 Senapati Bapat Marg, Air India Building, Nariman Point, Dadar (W), Mumbai 400 028 Mumbai 400 021 Pan – Aaaci6098K (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala &For Respondent: Shri Avaneesh Tiwari, D.R
Section 143(3)Section 253Section 9(1)(vi)

…entical in the present proceedings also. We have taken into consideration that the learned CIT-DR has placed reliance on the decisions of the Hon'ble Madras High Court in the case of Verizon Communications Singapore Pte Ltd. vs. Income Tax Officer (IT) (2014) 361 ITR 575 (Mad), the decision of the Karnataka High Court in the case of CIT vs. CGI Information Systems and Management Consultants (P) Ltd. and the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs. Siemens Aktiongeswellschaft (2009) 310 ITR 320 (Bom). Reliance has been placed on the order of the Mumbai Bench of the Tribunal in the c…

M/S Shell Information Technology International Bv, Mumbai vs. Dy CIT (It) 4 (2)(1), Mumbai

In the result, appeal filed by the assessee for assessment year 2016-2017

ITA 6638/MUM/2019[2016-17]Status: DisposedITAT Mumbai06 Mar 2020AY 2016-17

Bench: Shri Pramod Kumar (Vp) & Shri Ram Lal Negi (Jm) Assessment Year: 2016-17 M/S Shell Information The Deputy Commissioner Of Technology International Bv, Income Tax (International C/O B S R & Co. Llp, Taxation)-4(2)(1), 5Th Floor, Lodha Excelus, Vs. 17Th Floor, Room No. 1708, Apollo Mills Compound, Air India Building, Nariman Point, N.M. Joshi Marg, Mahalakshmi, Mumbai - 400021 Mumbai - 400011 Pan: Aaics9091A (Appellant) (Respondent) Assessee By : Shri Madhur Agarwal (Ar) Revenue By : Shri V. Sreekar (Cit Dr) Date Of Hearing: 10/12/2019 Date Of Pronouncement: 06/03/2020

For Appellant: Shri Madhur Agarwal (AR)For Respondent: Shri V. Sreekar (CIT DR)
Section 143Section 2(24)Section 234B

…ed as to why the said judgment of Madras High Court cannot be applied in such cases after observing as under:- “31. In a judgment by the Madras High Court in Verizon Communications Singapore Pte Ltd. V. The Income Tax Officer, International Taxation I, [2014] 361 ITR 575 (Mad), the Court held the Explanations to be applicable to not only the domestic definition but also carried them to influence the meaning of royalty under Article 12. Notably, in both cases, the clarificatory nature of the amendment was not questioned, but was instead applied squarely to assessment years predating the amendment. The crucial diff…

M/S Vidal Health Insurance Tpa Private Limited, Bangalore vs. Joint Commissioner of Income Tax (OSD), Bangalore

In the result appeals for A

ITA 1213/BANG/2018[2011-12]Status: DisposedITAT Bangalore26 Feb 2020AY 2011-12

Bench: Smt. Beena Pillai & Shri. O.P. Meena

For Respondent: Shri. Ajay Rotti, C.A
Section 194JSection 201(1)Section 40Section 9(1)(iv)

…ndments introduced by the finance act 2012 would be squarely applicable as for this year the dispute of their retrospective nature would not be there. 4.6 in case of Verizon Communications Singapore PTE Ltd vs income tax officer, international taxation (2014) 361 ITR 575 (Madras), the High Court has gone in depth into an identical issue. Expert opinion of a technical expert (an IIT asst. Professor) was used by the High Court to examine the technical aspect of communication through a leased line. The court held that payment was in nature A.Y: 2011 – 12 to 2014 – 15 of ‘Royalty’. The court further observed that eve…

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

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

ITA 7283/MUM/2018[2015-16]Status: DisposedITAT Mumbai10 Jan 2020AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Bledy. Cit (International Taxation) – 4(2)(1) M/S. Shell Information Technology V. Room No. 1708, 17Th Floor International Bv Air India Building, Nariman Point C/O B.S.R. & Co. Llp. Mumbai – 400 021 5Th Floor, Lodha Excelus Apollo Mills Compound, N.M. Joshi Marg Mahalakshmi, Mumbai – 400 011 Pan: Aaics9091A (Appellant) (Respondent) Assessee By : Shri Madhur Agarwal Department By : Shri V. Sreekar

For Appellant: Shri Madhur AgarwalFor Respondent: Shri V. Sreekar
Section 2(24)Section 234BSection 234DSection 244A

…ed as to why the said judgment of Madras High Court cannot be applied in such cases after observing as under:- “31. In a judgment by the Madras High Court in Verizon Communications Singapore Pte Ltd. V. The Income Tax Officer, International Taxation I, [2014] 361 ITR 575 (Mad), the Court held the Explanations to be applicable to not only the domestic definition but also carried them to influence the meaning of royalty under Article 12. Notably, in both cases, the clarificatory nature of the amendment was not questioned, but was instead applied squarely to assessment years predating the amendment. The crucial diff…

Value First Digital Media Pvt. Ltd., New Delhi vs. DCIT, Circle-26(1), New Delhi

ITA 487/DEL/2019[2013-14]Status: DisposedITAT Delhi21 Nov 2019AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

Section 143(3)Section 37Section 40Section 72ASection 9Section 9(1)(vi)

…s” is also used and its meaning should be taken from Income Tax Act itself. The Ld. DR relied upon the decision of the various High Courts and Tribunals. The Ld. DR also relied upon the decision of Verizon Communications Singapore Pte. Ltd. Vs. ITO, Int. Tax. 361 ITR 575 (Mad HC), CIT – Int. Tax. vs. Infosys Technologies Ltd. 204 Taxman 311 (Karn. HC) and CIT- Int. Tax. vs. Samsung Electronics Co. Ltd. 345 ITR 494 (Kar. HC). 12. We have heard both the parties and perused all the relevant material available on record. From the perusal of the facts it can be seen that the assessee purchases international SMS for i…

M/S Value First Digital Media Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 4389/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Nov 2019AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

Section 143(3)Section 37Section 40Section 72ASection 9Section 9(1)(vi)

…s” is also used and its meaning should be taken from Income Tax Act itself. The Ld. DR relied upon the decision of the various High Courts and Tribunals. The Ld. DR also relied upon the decision of Verizon Communications Singapore Pte. Ltd. Vs. ITO, Int. Tax. 361 ITR 575 (Mad HC), CIT – Int. Tax. vs. Infosys Technologies Ltd. 204 Taxman 311 (Karn. HC) and CIT- Int. Tax. vs. Samsung Electronics Co. Ltd. 345 ITR 494 (Kar. HC). 12. We have heard both the parties and perused all the relevant material available on record. From the perusal of the facts it can be seen that the assessee purchases international SMS for i…

Digite Inc. Usa, Pune vs. DCIT (International Taxation), New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 382/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Nov 2019AY 2012-13

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Digite Inc., Usa, Pune vs. ADIT, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 772/DEL/2014[2010-11]Status: DisposedITAT Delhi19 Nov 2019AY 2010-11

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

M/S Digite Inc. Usa, Usa vs. ADIT, Intl. Taxation, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 2415/DEL/2013[2009-10]Status: DisposedITAT Delhi19 Nov 2019AY 2009-10

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Digite Inc., Califorina vs. ADIT, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 4918/DEL/2012[2007-08]Status: DisposedITAT Delhi19 Nov 2019AY 2007-08

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

ITO (International Taxation), New Delhi vs. M/S. Tv Today India Pvt. Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 4408/DEL/2016[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi14 Oct 2019

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4408/Del/2016 : Asstt. Year : 2012-13 Income Tax Officer, Vs M/S Tv Today India Pvt. Ltd., F-26, 1St Floor, Connaught Circus, International Taxation, Ward- 3(1)(1), New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aabct0424B Assessee By : Sh. Salil Agarwal, Adv. Revenue By : Sh. N. K. Bansal, Sr. Dr Date Of Hearing: 26.08.2019 Date Of Pronouncement: 14.10.2019 Order Per Dr. B. R. R. Kumar: The Present Appeal Has Been Filed By The Revenue Against The Order Of The Ld. Cit(A)-43, New Delhi Dated 30.05.2016. Issue Of Payment For Transponder Charges.

For Appellant: Sh. Salil Agarwal, AdvFor Respondent: Sh. N. K. Bansal, Sr. DR
Section 9(1)(vi)

…ed as to why the said decision of Madras High Court cannot be applied in such cases after observing as under:- "31. In a judgment by the Madras High Court in Verizon Communications Singapore Pte Ltd. V. The Income Tax Officer, International Taxation j, [2014] 361 ITR 575 (Mad), the Court held the Explanations to be applicable to not only the domestic definition but also carried them to influence the meaning of royalty under Article 12. Notably, in both cases, the clarificatory nature of the amendment was not questioned, but was instead applied squarely to assessment years predating the amendment. The crucial diff…

M/S Wipro Limited, Bangalore vs. The Assisstant Commissioner of Income Tax International Taxation Circle-2(1), Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 22/BANG/2017[2011-12]Status: DisposedITAT Bangalore21 Jun 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…held to be deductible …………….. “ The same has been reaffirmed by the Hon'ble Karnataka High Court in assessee's own case in ITA 879/2008 dt.25.03.2015 (mentioned supra). The decisions relied on by the Ld.DR in Verizon Communications Singapore PTE Ltd vs ITO - 361 ITR 575 MAD FTC (department paper book pages 52 to 91), CIT vs CGI Information Systems & Management Consultants (P) Ltd (226 Taxman 319 - department paper book pages 126 to 138) and Citrix Systems Asia Pacific Pvt Ltd in Re 343 ITR 1 AAR are all cases of third parties and not applicable under the impugned case for the reasons mentioned supra. The decisio…

M/S Wipro Limited, Bangalore vs. The Assisstant Commissioner of Income Tax International Taxation Circle-2(1), Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 21/BANG/2017[2010-11]Status: DisposedITAT Bangalore21 Jun 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…held to be deductible …………….. “ The same has been reaffirmed by the Hon'ble Karnataka High Court in assessee's own case in ITA 879/2008 dt.25.03.2015 (mentioned supra). The decisions relied on by the Ld.DR in Verizon Communications Singapore PTE Ltd vs ITO - 361 ITR 575 MAD FTC (department paper book pages 52 to 91), CIT vs CGI Information Systems & Management Consultants (P) Ltd (226 Taxman 319 - department paper book pages 126 to 138) and Citrix Systems Asia Pacific Pvt Ltd in Re 343 ITR 1 AAR are all cases of third parties and not applicable under the impugned case for the reasons mentioned supra. The decisio…

M/S Wipro Limited, Bangalore vs. The Assisstant Commissioner of Income Tax International Taxation Circle-2(1), Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 20/BANG/2017[2009-10]Status: DisposedITAT Bangalore21 Jun 2019AY 2009-10

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…held to be deductible …………….. “ The same has been reaffirmed by the Hon'ble Karnataka High Court in assessee's own case in ITA 879/2008 dt.25.03.2015 (mentioned supra). The decisions relied on by the Ld.DR in Verizon Communications Singapore PTE Ltd vs ITO - 361 ITR 575 MAD FTC (department paper book pages 52 to 91), CIT vs CGI Information Systems & Management Consultants (P) Ltd (226 Taxman 319 - department paper book pages 126 to 138) and Citrix Systems Asia Pacific Pvt Ltd in Re 343 ITR 1 AAR are all cases of third parties and not applicable under the impugned case for the reasons mentioned supra. The decisio…

M/S Wipro Limited, Bangalore vs. The Assisstant Commissioner of Income Tax International Taxation Circle-2(1), Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 19/BANG/2017[2008-09]Status: DisposedITAT Bangalore21 Jun 2019AY 2008-09

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…held to be deductible …………….. “ The same has been reaffirmed by the Hon'ble Karnataka High Court in assessee's own case in ITA 879/2008 dt.25.03.2015 (mentioned supra). The decisions relied on by the Ld.DR in Verizon Communications Singapore PTE Ltd vs ITO - 361 ITR 575 MAD FTC (department paper book pages 52 to 91), CIT vs CGI Information Systems & Management Consultants (P) Ltd (226 Taxman 319 - department paper book pages 126 to 138) and Citrix Systems Asia Pacific Pvt Ltd in Re 343 ITR 1 AAR are all cases of third parties and not applicable under the impugned case for the reasons mentioned supra. The decisio…

Deputy Commissioner of Income-Tax, Bangalore vs. M/S. Wipro Ltd, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2339/BANG/2016[2012-13]Status: DisposedITAT Bangalore21 Jun 2019AY 2012-13

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…held to be deductible …………….. “ The same has been reaffirmed by the Hon'ble Karnataka High Court in assessee's own case in ITA 879/2008 dt.25.03.2015 (mentioned supra). The decisions relied on by the Ld.DR in Verizon Communications Singapore PTE Ltd vs ITO - 361 ITR 575 MAD FTC (department paper book pages 52 to 91), CIT vs CGI Information Systems & Management Consultants (P) Ltd (226 Taxman 319 - department paper book pages 126 to 138) and Citrix Systems Asia Pacific Pvt Ltd in Re 343 ITR 1 AAR are all cases of third parties and not applicable under the impugned case for the reasons mentioned supra. The decisio…

Deputy Commissioner of Income-Tax, Bangalore vs. M/S. Wipro Ltd, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2338/BANG/2016[2011-12]Status: DisposedITAT Bangalore21 Jun 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…held to be deductible …………….. “ The same has been reaffirmed by the Hon'ble Karnataka High Court in assessee's own case in ITA 879/2008 dt.25.03.2015 (mentioned supra). The decisions relied on by the Ld.DR in Verizon Communications Singapore PTE Ltd vs ITO - 361 ITR 575 MAD FTC (department paper book pages 52 to 91), CIT vs CGI Information Systems & Management Consultants (P) Ltd (226 Taxman 319 - department paper book pages 126 to 138) and Citrix Systems Asia Pacific Pvt Ltd in Re 343 ITR 1 AAR are all cases of third parties and not applicable under the impugned case for the reasons mentioned supra. The decisio…