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“Section 52(1)(aa)”

Section References (mined)Section 52Section 52(1)(aa)15 judgments

THE DY.DIT, (INTL. TAXN.)- 1,, AHMEDABAD vs. VODAFONE WEST LTD., AHMEDABAD

In the result, appeal of the Revenue stands dismissed

ITA 2398/AHD/2014[2013-14]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member आयकर अपील सं /Ita No.2398/Ahd/2014 "नधा"रण वष" /Assessment Year : 2013-14 The Dcit (International Vodafone West Ltd. बनाम/ Taxation)-1 Vodafone House Ahmedabad Corporate Road V/S. Prahladnagar Off S.G. Highway Ahmedabad-380 051 "थायी लेखा सं./Pan: Aaacf 1190 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Dinal Shah, Ar Revenue By : Shri Sudhakar Verma, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 04/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 12/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Revenue As Against The Order Passed By The Ld.Commissioner Of Income-Tax(Appeals)-Gandhinagar (Ahmedabad) [Hereinafter Referred To As “The Ld.Cit(A)”], Dated 02/06/2014, Arising Out Of The Assessment Order Passed By The Dy.Director Of Income-Tax (International Taxation)-1, Ahmedabad (Ao) Under Section 201(1) & 201(1A) The Dcit (Intl.Taxn.)-1 Vs. Vodafone West Ltd. Asst. Year : 2013-14

For Appellant: Shri Dinal Shah, ARFor Respondent: Shri Sudhakar Verma, Sr.DR
Section 195(1)Section 201(1)Section 9(1)Section 9(1)(vi)Section 90

over which the licensee has no exclusive rights, no copyright is parted with and consequently, no infringement takes place, as is recognized by section 52(1)(aa) of the Copyright Act. It makes no difference whether the end-user is enabled to use computer software that is customised

SAXO BANK A/S,NOIDA vs. ACIT INTL. TAXATION, GURGAON

In the result, the appeal of the assessee is allowed

ITA 2010/DEL/2023[2020-21]Status: DisposedITAT Delhi16 Apr 2024AY 2020-21

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Vizay B. Vasanta, CIT DR
Section 143(3)Section 195

over which the licensee has no exclusive rights, no copyright is parted with and consequently, no infringement takes place, as is recognized by section 52(1)(aa) of the Copyright Act. It makes no difference whether the end-user is enabled to use computer software that is customized

PLURALSIGHT LLC,UTAH vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 639/BANG/2023[2020-21]Status: DisposedITAT Bangalore02 Jan 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Shri Aliasgar Rampurwala, C.AFor Respondent: Shri Praveen Karanth, CIT(DR)
Section 143(3)Section 144(1)Section 144CSection 144C(13)Section 144C(5)Section 234ASection 234BSection 24Section 9(1)(vi)

over which the licensee has no exclusive rights, no copyright is parted with and consequently, no infringement takes place, as is recognized by section 52(1)(aa) of the Copyright Act. It makes no difference whether the end-user is enabled to use computer software that is customised

VOLVO INFORMATION TECHNOLOGY AB,SWEDEN vs. DCIT INT. TAX. CIRCLE -3(1)(1), NEW DELHI

In the result, assessee’s appeals in ITA No

ITA 2780/DEL/2022[2015-16]Status: DisposedITAT Delhi20 Dec 2023AY 2015-16

Bench: Shri Kul Bharat & Dr. B.R.R. Kumar

Section 194CSection 9(1)(vi)

over which the licensee has no exclusive rights, no copyright is parted with and consequently, no infringement takes place, as is recognized by section 52(1)(aa) of the Copyright Act. It makes no difference whether the end-user is enabled to use computer software that is customised

VOLVO INFORMATION TECHNOLOGY AB,SWEDEN vs. DCIT, INTL. TAXATION, CIRCLE- 3(1)(1), NEW DELHI

In the result, assessee’s appeals in ITA No

ITA 393/DEL/2018[2014-15]Status: DisposedITAT Delhi20 Dec 2023AY 2014-15

Bench: Shri Kul Bharat & Dr. B.R.R. Kumar

Section 194CSection 9(1)(vi)

over which the licensee has no exclusive rights, no copyright is parted with and consequently, no infringement takes place, as is recognized by section 52(1)(aa) of the Copyright Act. It makes no difference whether the end-user is enabled to use computer software that is customised

ACIT(LTU-1), MUMBAI vs. M/S. TCS LTD, MUMBAI

ITA 5904/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Sept 2023AY 2014-15

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10ASection 115JSection 14ASection 19Section 40Section 90(1)(a)

able to utilise the computer programme for the purpose for which it was supplied, does not constitute an act of infringement copyright under section 52(1)(aa) of the 1957 Act. Section 52(l)(ad) is independent of section 52(1)(aa) of the 1957 Act, and states that ... amount to an infringement of copyright. Section 52(1)(ad) of the 1957 Act cannot be read to negate the effect of section 52(1)(aa), since it deals with a subject matter that is separate and distinct from that contained in section 52(1)(aa

TATA CONSULTANCY SERRVICES LIMITED,MUMBAI vs. DCIT-1, MUMBAI

ITA 5199/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Sept 2023AY 2014-15

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10ASection 115JSection 14ASection 19Section 40Section 90(1)(a)

able to utilise the computer programme for the purpose for which it was supplied, does not constitute an act of infringement copyright under section 52(1)(aa) of the 1957 Act. Section 52(l)(ad) is independent of section 52(1)(aa) of the 1957 Act, and states that ... amount to an infringement of copyright. Section 52(1)(ad) of the 1957 Act cannot be read to negate the effect of section 52(1)(aa), since it deals with a subject matter that is separate and distinct from that contained in section 52(1)(aa

TATA CONSULTANCY SERVICES LTD,MUMBAI vs. ACIT LARGE TAX PAYER UNIT-1, MUMBAI

797/Mum/2018

ITA 1769/MUM/2018[2013-14]Status: DisposedITAT Mumbai11 Apr 2022AY 2013-14
Section 143(3)Section 2Section 2(43)Section 37Section 40Section 90

able to utilise the computer programme for the purpose for which it was supplied, does not constitute an act of infringement copyright under section 52(1)(aa) of the 1957 Act. Section 52(l)(ad) is independent of section 52(1)(aa) of the 1957 Act, and states that ... amount to an infringement of copyright. Section 52(1)(ad) of the 1957 Act cannot be read to negate the effect of section 52(1)(aa), since it deals with a subject matter that is separate and distinct from that contained in section 52(1)(aa

DCIT, CIRCLE- 3(1)(2), INTL. TAXATION, NEW DELHI vs. SIEMENS PRODUCT LIFECYCLE MANAGEMENT SOFTWARE INC., GURGAON

In the result, the appeal of the Revenue is dismissed

ITA 3413/DEL/2018[2013-14]Status: DisposedITAT Delhi08 Feb 2022AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri C.N. Prasadasstt. Year: 2013-14

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Munesh Kumar, CIT DR
Section 143(3)Section 144C(3)(b)Section 9

over which the licensee has no exclusive rights, no copyright is parted with and consequently, no infringement takes place, as is recognized by section 52(1)(aa) of the Copyright Act. It makes no difference whether the end-user is enabled to use computer software that is cus tomised

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)

over which the licensee has no exclusive rights, no copyright is parted with and consequently, no infringement takes place, as is recognized by section 52(1)(aa) of the Copyright Act. It makes no difference whether the end-user is enabled to use computer software that is customised

GE INTELLIGENT PLATFORMS ASIA PACIFIC PTE. LTD.,GURGAON vs. ACIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, both the appeals of the assessee in ITA Nos

ITA 630/DEL/2017[2013-14]Status: DisposedITAT Delhi01 Jul 2021AY 2013-14

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Dr. Prabha Kant, CIT-DR
Section 143(3)Section 9Section 9(1)(vi)Section 90(2)

over which the licensee has no exclusive rights, no copyright is parted with and consequently, no infringement takes place, as is recognized by section 52(1)(aa) of the Copyright Act. It makes no difference whether the end-user is enabled to use computer software that is customised

GE INTELLIGENT PLATFORMS ASIA PACIFIC PTE. LTD.,GURGAON vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-1(3)(1), NEW DELHI

In the result, both the appeals of the assessee in ITA Nos

ITA 5814/DEL/2017[2014-15]Status: DisposedITAT Delhi01 Jul 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Dr. Prabha Kant, CIT-DR
Section 143(3)Section 9Section 9(1)(vi)Section 90(2)

over which the licensee has no exclusive rights, no copyright is parted with and consequently, no infringement takes place, as is recognized by section 52(1)(aa) of the Copyright Act. It makes no difference whether the end-user is enabled to use computer software that is customised

ZTE CORPORATION,GURGAON vs. DCIT (INTERNATIONAL TAXATION), GURGAON

ITA 1930/DEL/2020[2017-18]Status: DisposedITAT Delhi30 Jun 2021AY 2017-18
Section 133A

over which the licensee has no exclusive rights, no copyright is parted with and consequently, no infringement takes place, as is recognized by section 52(1)(aa) of the Copyright Act. It makes no difference whether the end-user is enabled to use computer software that is customised

ZTE CORPORATION,CHINA vs. JCIT (OSD) INTERNATIONAL TAXATION, GURGAON

ITA 1474/DEL/2020[2016-17]Status: DisposedITAT Delhi30 Jun 2021AY 2016-17
Section 133A

over which the licensee has no exclusive rights, no copyright is parted with and consequently, no infringement takes place, as is recognized by section 52(1)(aa) of the Copyright Act. It makes no difference whether the end-user is enabled to use computer software that is customised

DCIT, INT. TAX.,.CIRCLE GURGAON, GURGAON vs. ZTE CORPORATION , CHINA

ITA 8185/DEL/2019[2016-17]Status: DisposedITAT Delhi30 Jun 2021AY 2016-17
Section 133A

over which the licensee has no exclusive rights, no copyright is parted with and consequently, no infringement takes place, as is recognized by section 52(1)(aa) of the Copyright Act. It makes no difference whether the end-user is enabled to use computer software that is customised