“copyrighted article”

International Air Transport Association, Mumbai (for Sending Notices) vs. Deputy Commissioner of Income Tax (International Taxation) - Circle 2(2)(1), Mumbai

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

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No. 3330/Mum/2023 (निर्धारण वर्ा / Assessment Year :2020-21) International Air V/S. Dcit (It), Circle 2(2)(1), Transport Association बिधम Mumbai C/O Ernst & Young Llp Room No. 1722, 17Th Floor, 14Th Floor, The Ruby, 29, Air India Building, Senapati Bapat Marg, Nariman Point, Mumbai, Dadar (West), Mumbai, Maharashtra-400021 Maharashtra-400028 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacci4695N Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

purpose of the statute or that of the treaty." Also, as the sale of the DGR manuals tantamount to a simplicitor sale of a copyrighted article with no vesting of any copyright of the same with the customer, the consideration therein received by the assessee cannot be attributed

ACIT(It)-3(2)(2), Mumbai vs. Munchener Ruckversicherungs-Gesellschaft Aktiengesellschaft in Munchen, Mumbai

Accordingly, the grounds raised by the assessee are allowed

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

fact that the Assessing Officer has rightly held that the sale of software by the assessee to Maquet India was not sale of copyrighted article but it was sale of copyright relying upon the decision of CIT vs. synopsis International Ltd. 4. The Appellant prays that the order

ACIT(It)-3(2)(2) Mumbai, Mumbai vs. Munchener Ruckversicherungs-Gesellschaft Aktiengesellschaft in Munchen, Mumbai

Accordingly, the grounds raised by the assessee are allowed

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

fact that the Assessing Officer has rightly held that the sale of software by the assessee to Maquet India was not sale of copyrighted article but it was sale of copyright relying upon the decision of CIT vs. synopsis International Ltd. 4. The Appellant prays that the order

Munchener Ruckversicherungs-Gesellschaft Aktiengesellschaft in Munchen, Mumbai vs. Deputy Commissioner of Income Tax (It)-3(2)(2), Mumbai

Accordingly, the grounds raised by the assessee are allowed

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

fact that the Assessing Officer has rightly held that the sale of software by the assessee to Maquet India was not sale of copyrighted article but it was sale of copyright relying upon the decision of CIT vs. synopsis International Ltd. 4. The Appellant prays that the order

Munchener Ruckversicherungs -Gesellschaft Aktiengesellschaft in Munchen, Mumbai vs. Deputy Commissioner of Income Tax (It)-3(2)(2), Mumbai

Accordingly, the grounds raised by the assessee are allowed

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

fact that the Assessing Officer has rightly held that the sale of software by the assessee to Maquet India was not sale of copyrighted article but it was sale of copyright relying upon the decision of CIT vs. synopsis International Ltd. 4. The Appellant prays that the order

Deputy Commissioner of Income Tax(It)-2(1)-2, Mumbaitax, Mumbai vs. Deloitte Touche Tohmatsu India LLP, Mumbai

In the result, all the appeals of the assessees are allowed

such there is nо transfer of any right in respect of copyright by the vendors and it is a case of mere transfer of copyrighted article. Thus, the payments made for the activities/services under the aforesaid three heads cannot be held to be in the nature of Royalty

Deputy Commissioner of Income Tax(It)-2(1)-2, Mumbai vs. Deloitte Touche Tohmatsu India LLP, Mumbai

In the result, all the appeals of the assessees are allowed

such there is no transfer of any right in respect of copyright by the vendors and it is a case of mere transfer of copyrighted article. Thus, the payments made for the activities/services under the aforesaid three heads cannot be held to be in the nature of Royalty

DCIT(It)-2(1)-2, Mumbai vs. Deloitte Haskins & Sells LLP, Mumbai

In the result, all the appeals of the assessees are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

such there is no transfer of any right in respect of copyright by the vendors and it is a case of mere transfer of copyrighted article. Thus, the payments made for the activities/services under the aforesaid three heads cannot be held to be in the nature of Royalty

DCIT (It)-2(1)(2), Mumbai vs. Deloitte Haskins Sells LLP, Uk

In the result, all the appeals of the assessees are allowed

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

such there is no transfer of any right in respect of copyright by the vendors and it is a case of mere transfer of copyrighted article. Thus, the payments made for the activities/services under the aforesaid three heads cannot be held to be in the nature of Royalty

DCIT (It)-2(1)(2), Mumbai vs. Deloitte Touche Tohmatsu India LLP, Uk

In the result, all the appeals of the assessees are allowed

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

such there is no transfer of any right in respect of copyright by the vendors and it is a case of mere transfer of copyrighted article. Thus, the payments made for the activities/services under the aforesaid three heads cannot be held to be in the nature of Royalty

International Air Transport Association (Canada), Mumbai vs. ACIT (It), Range 2 (2)(1), Mumbai

Accordingly Ground No. 3 to 7 are allowed

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

purpose of the statute or that of the treaty.” Also, as the sale of the DGR manuals tantamount to a simplicitor sale of a copyrighted article with no vesting of any copyright of the same with the customer, the consideration therein received by the assessee cannot be attributed

International Air Association (Canada), Mumbai vs. Asst CIT (International Taxation) Range 2 (2)(1), Mumbai

Accordingly Ground No. 3 to 7 are allowed

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

purpose of the statute or that of the treaty.” Also, as the sale of the DGR manuals tantamount to a simplicitor sale of a copyrighted article with no vesting of any copyright of the same with the customer, the consideration therein received by the assessee cannot be attributed

Internatinal Air Transport Association (Canada), Mumbai vs. DCIT (It) 2(2)(1), Mumbai

Accordingly Ground No. 3 to 7 are allowed

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

purpose of the statute or that of the treaty.” Also, as the sale of the DGR manuals tantamount to a simplicitor sale of a copyrighted article with no vesting of any copyright of the same with the customer, the consideration therein received by the assessee cannot be attributed

Shell International Petroeum Company Limited, Mumbai vs. Asst. Commissioner of Income Tax(International Taxation)-4(2)(1), Mumbai

Appeal of the assessee is allowed

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

royalty' under Article 13 of the India-UK DTAA 7. Erred in not appreciating that the payments were only for the 'use of copyrighted article' as compared to 'use or right to use of copyright' which does not constitute 'royalty' under Article 13(3) of the Indian-UK DTAA. Short