Sumo Logic, Inc., Usa vs. The Assistant Commissioner of Income Tax, International Taxation, Circle 3(1)(2), Delhi
In the result, appeal of the assessee is partly allowed as indicated above
ITA 3350/DEL/2023[2021-22]Status: DisposedITAT Delhi27 Dec 2024AY 2021-22
Bench: Shri Saktijit Dey & Shri S. Rifaur Rahman(Assessment Year : 2021-22 Sumo Logic, Inc. Vs. Acit, Circle Int. Tax 3(1)(2), 3Rd Floor, 305 Main Street, Delhi. Redwood City, California, Foreign, United States. C/O Deloitte Haskins & Sells Llp, Tower-B, 7Th Floor, Building 10, Dlf Cyber City Complex, Phase-Ii, Gurgaon-122002. (Pan: Abecs 9368 P) (Appellant) (Respondent) Assessee By : Shri Sachit Jolly, Adv. & Shri Aditya Rathore, Adv. Revenue By : Shri Vijay B Vasanta, Cit Dr Date Of Hearing : 03.10.2024 Date Of Order : 27.12.2024 O R D E R Per S. Rifaur Rahman, Am : 1. The Captioned Appeal Preferred By The Assessee Is Directed Against The Assessment Order Dated 28.09.2023 Passed By The Learned Assistant Commissioner
For Appellant: Shri Sachit Jolly, Adv. &For Respondent: Shri Vijay B Vasanta, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)
right to use of, any copyright of literary, artistic or scientific work" and that the expression
"literary work", under section 2(0) of the Copyright Act, includes 'literary database' but then he fell in error of reasoning inasmuch as the payment was not for use of copyright of literary database
