INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BANGALORE
Accordingly treated as allowed for statistical purpose
ITA 74/BANG/2021[2015-16]Status: DisposedITAT Bangalore25 Aug 2021AY 2015-16
Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.61 To 98/Bang/2021 Assessment Year: 2012-13 To 2017-18 (Excluding March 2016)
For Appellant: Shri H. Padamchand Khincha, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 195(1)Section 195ASection 248Section 249
section 14(a)(iii) and 14(b)(ii) of the Copyright Act.”
9. The final conclusion of the CIT(A) on the issue is in paragraph 398 of his order which reads thus:
“In view of the above, the argument of the appellant that consideration paid for purchase of software, access to various databases, cloud computing, cloud space hiring, access
