WNS Global Services (P.) Ltd. v. ITO

103 Taxmann.com 75Reported decision2019#10978 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 195 Section 1961 Section 9(1)(vii)Section 201 Section 9(1)(i)Section 195 of Income Tax Act Section 201 of Income Tax Act Section 9(1)(i) of Income Tax Act

Issues it is cited on

section 195(1)section 9(1)(i)business connection section 9(1)(vii)enduring benefit fees for technical services permanent establishment section 195 child section 9(1)section 201 liable to tax

Judgments citing WNS Global Services (P.) Ltd. v. ITO

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

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

ITA 724/COCH/2023[2009-10]Status: DisposedITAT Cochin23 Sept 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Shri Gopi K, CAFor Respondent: Shri Omanakuttan, Snr. AR

Section 195Section 201Section 9(1)(i)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 720 to 724/Coch/2023 Assessment Years : 2005-06 to 2009-10 M/s. Cochin International Airport Ltd., The Deputy Room No. 35, 4th Floor, Commissioner of GCDA Commercial Income Tax, Complex, Corporate Circle Marine Drive, 1(1), Cochin, Vs. Cochin Kerala – 682 031. PAN: AAACC9658B APPELLANT RESPONDENT Assessee by : Shri Gopi K, CA Revenue by : Shri Omanakuttan, Snr. AR Date of Hearing : 02-07-2025 Date of Pronouncement : 23-09-2025 ORDER PER SOUNDARARAJAN…

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

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

ITA 723/COCH/2023[2008-09]Status: DisposedITAT Cochin23 Sept 2025AY 2008-09

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Shri Gopi K, CAFor Respondent: Shri Omanakuttan, Snr. AR

Section 195Section 201Section 9(1)(i)Section 9(1)(vii)

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

ITA 722/COCH/2023[2007-08]Status: DisposedITAT Cochin23 Sept 2025AY 2007-08

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Shri Gopi K, САFor Respondent: Shri Omanakuttan, Snr. AR

Section 195Section 201Section 9(1)(i)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 720 to 724/Coch/2023 Assessment Years : 2005-06 to 2009-10 M/s. Cochin International Airport Ltd., Room No. 35, 4th Floor, GCDA Commercial Complex, Marine Drive, Cochin, Kerala - 682 031. PAN: AAACC9658B APPELLANT Assessee by : Shri Gopi K, СА Revenue by : Shri Omanakuttan, Snr. AR Date of Hearing : 02-07-2025 Date of Pronouncement : 23-09-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER These are the appeals filed by the assessee challenging the separate o…

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

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

ITA 721/COCH/2023[2006-07]Status: DisposedITAT Cochin23 Sept 2025AY 2006-07

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Shri Gopi K, CAFor Respondent: Shri Omanakuttan, Snr. AR

Section 195Section 201Section 9(1)(i)Section 9(1)(vii)

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

ITA 720/COCH/2023[2005-06]Status: DisposedITAT Cochin23 Sept 2025AY 2005-06

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Shri Gopi K, CAFor Respondent: Shri Omanakuttan, Snr. AR

Section 195Section 201Section 9(1)(i)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 720 to 724/Coch/2023 Assessment Years : 2005-06 to 2009-10 M/s. Cochin International Airport Ltd., Room No. 35, 4th Floor, GCDA Commercial Complex, Marine Drive, Cochin, Kerala - 682 031. PAN: AAACC9658B APPELLANT The Deputy Commissioner of Income Tax, Corporate Circle 1(1), Cochin Vs. RESPONDENT Assessee by : Shri Gopi K, CA Revenue by : Shri Omanakuttan, Snr. AR Date of Hearing : 02-07-2025 Date of Pronouncement : 23-09-2025 ORDER PER SOUNDARARAJAN K., JU…

SGB BRANDSAFWAY PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -3 (1), HYDERABAD

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

ITA 84/HYD/2022[2017-18]Status: DisposedITAT Hyderabad05 Nov 2024AY 2017-18

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: C.A. K.C. Devdas, C.A. P. Kranthi & C.AFor Respondent: : Ms. M. Narmada, CIT-DR

Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.84/Hyd/2022 (निर्धारण वर्ा/Assessment Year:2017-18) M/s. SGB Brandsafway Private Limited, Income Tax Officer, Vs. Ward-3(1), Hyderabad. Hyderabad. PAN:AADECH3554L (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: C.A. K.C. Devdas, C.A. P. Kranthi & C.A. Mrudulatha रधजस्‍व द्वधरध/Revenue by:: Ms. M. Narmada, CIT-DR सुिवधई की तधरीख/Date of hearing: 22/10/2024 घोर्णध की तधरीख/Pronouncement: 05/11/20…

ONWARD TECHNOLOGIES LTD,MUMBAI vs. DCIT 7(1), MUMBAI

In the result, the assessee’ appeal stand partly allowed whereas the revenue’s appeal stands dismissed

ITA 266/MUM/2014[2008-09]Status: DisposedITAT Mumbai02 Aug 2021AY 2008-09

Bench: Hon’Ble Shri Amarjit Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.266/Mum/2014 (धििाारण वर्ा / Assessment Year: 2008-09) & आयकरअपील सं./ I.T.A. No.1785/Mum/2014 (धििाारण वर्ा / Assessment Year: 2009-10) Onward Technologies Limited Dcit-7(1) Sterling Centre, 2Nd Floor Room No.622, 6Th Floor बिाम/ Dr. Annie Besant Road Aaykar Bhavan, M.K. Marg Vs. Worli, Mumbai-400 018 Mumbai-400 020 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aaaco-3742-J (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपील सं./ I.T.A. No.1793/Mum/2014 (धििाारण वर्ा / Assessment Year: 2009-10) Dcit-7(1) Onward Technologies Limited Room No.622, 6Th Floor बिाम/ Sterling Centre, 2Nd Floor Aaykar Bhavan, M.K. Marg Dr. Annie Besant Road Vs. Mumbai-400 020 Worli, Mumbai-400 018 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aaaco-3742-J (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : S/Shri J.P. Bairagra & Ashish Bairagra - Ld. Ars Revenue By : Shri Manpreet S. Duggal- Ld. Sr. Dr सुनवाई की तारीख/ : 23/07/2021 Date Of Hearing घोषणा की तारीख / : 02/08/2021 Date Of Pronouncement

For Appellant: S/Shri J.P. Bairagra & Ashish Bairagra - Ld. ARsFor Respondent: Shri Manpreet S. Duggal- Ld. Sr. DR

Section 10ASection 92Section 92B

…This entity was also found to be functionally dis-similar. Further, this entity owned intangible property and had low employee cost which rendered it to be uncomparable entity. Similar is the decision of this Tribunal in WNS Global Services (P.) Ltd. V/s ITO (103 Taxmann.com 75) wherein this entity was found to be engaged in software development / software product development. The segmental details were not available and there were event of merger /acquisitions during the year. Therefore, this entity was held to be non- comparable entity. 18 M/s Onward Technologies Limited Assessment Years: 2008-09 & 2009-10 Fol…

TATA CONSULTANCY SERVICES LTD,MUMBAI vs. ADDL CIT LARGE TAX PAYER UNIT, MUMBAI

In the result the appeal of the assessee in AY 2008-09 is partly allowed and

ITA 794/MUM/2018[2010-11]Status: DisposedITAT Mumbai18 Aug 2020AY 2010-11

Bench: Shri Pawan Singh & Shri Rajesh Kumarvertual Court No. Iii It(Tp)A No. 3263/Mum/2017 For Ay 2008-09 It(Tp) No. 794/Mum/2018 For Ay 201-011 Tata Consultancy Services Vs Dcit Ltd.,9Th Floor, Nirmal Bldg, Large Tax Payer Unit-1, 29Th Floor, Wtc, Nariman Point. Mumbai – 21 Cufee Parade Pan Aaacr4849R Mumbai- 05. Appellant Respondednt

For Appellant: with Sh. Manish Kumar KanthFor Respondent: Shri Sanjay Singh, CIT (DR)

Section 40Section 90Section 90(1)(a)Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Vertual Court No. III IT(TP)A No. 3263/Mum/2017 for AY 2008-09 IT(TP) No. 794/Mum/2018 For AY 201-011 Tata Consultancy Services Vs DCIT ltd.,9th Floor, Nirmal Bldg, Large Tax Payer Unit-1, 29th Floor, WTC, Nariman Point. Mumbai – 21 Cufee Parade PAN AAACR4849R Mumbai- 05. APPELLANT RESPONDEDNT IT(TP)A No. 3746/Mum2016 for AY 2008-09 IT(TP)A No. 1207/Mum2018 for AY 2010-11 DCIT Vs Tata Consultancy Services ltd.,9th Floor, Nirmal Large Tax Payer Unit-1, 29th Floor, WTC, Cufee…

ITO 10(3)(2), MUMBAI vs. JARDINE LLOYED THOMPSON P.LTD, MUMBAI

In the result, appeal is dismissed

ITA 2181/MUM/2014[2009-10]Status: DisposedITAT Mumbai12 Jun 2019AY 2009-10

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Nishant Thakkar a/wFor Respondent: Shri Anand Mohan

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.2181/Mum./2014 (Assessment Year : 2009–10) Income Tax Officer ……………. Appellant Ward–10(3)–2, Mumbai v/s Jardine Lloyed Thompson Pvt. Ltd. 1103, 11th Floor, Kensingston SEZ Hiranandani Business Park ……………. Respondent Powai, Mumbai 400 076 PAN – AABCJ8288K Assessee by : Shri Nishant Thakkar a/w Ms. Jasmin Amalsadwala Revenue by : Shri Anand Mohan Date of Hearing – 03.04.2019 Date of Order – 12.06.2019 O R D E R PER SAKTIJIT DEY. J.M. Aforesaid appeal at th…