QLIKTECH INTERNATIONAL AB,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-2(2), BANGALORE

In the result, appeal of the assessee is allowed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(It)A No. 173/Bang/2021 Assessment Year : 2017-18

Section 9(1)(vi) brought about by the Finance Act, 2012 can be read into the treaty or not. 7. We have heard the arguments of both the parties and perused the material on record. 8. We find from the judgment of the Jurisdictional High Court, in the case of DCIT Vs Infrasoft Ltd. 264 CTR 329 has elaborately explained

DCIT, BANGALORE vs. M/S GOOGLE INDIA PVT. LTD.,, BANGALORE

9(1)(vi) royalty income will be taxable in India whether or not the non-resident has a residence or place of business or business connection in India. 11.9. The Jurisdictional High Court in CIT Vs. Samsung Electronics (345 ITR 494) (Kar) had occasion to examine the term "royalty" vis-à-vis "computer software". The Hon’ble Court observed

GOOGLE IRELAND LIMITED,IRELAND vs. DCIT (IT), JCIT(OSD) (IT) - CIRCLE 1(1), BENGALURU

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

9(1)(vi) of the Act. The AO noted that the ITAT, Bangalore has held the payments made to GIL towards Adwords program as royalty vide its order dated 23.10.2017. 4. Based on the above information in the case of GIPL, the AO observed that the assessee-GIL has not filed return of income for the respective assessment years

GOOGLE IRELAND LIMITED,IRELAND vs. DCIT (IT), JCIT(OSD) (IT) - CIRCLE 1(1), BENGALURU

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

9(1)(vi) of the Act. The AO noted that the ITAT, Bangalore has held the payments made to GIL towards Adwords program as royalty vide its order dated 23.10.2017. 4. Based on the above information in the case of GIPL, the AO observed that the assessee-GIL has not filed return of income for the respective assessment years

ITO, BANGALORE vs. M/S CAE FLIGHT TRAINING PVT. LTD.,, BANGALORE

In the result, Both the C

Bench: Shri Arun Kumar Garodia & Smt. Beena Pillai

Section 36 (1) (iii) of the IT Act was never the issue under consideration. Similarly, the case of Narendra Kumar Maheshwari was also in the context of role of the Controller of Capital Issues (CCI) in giving sanction for the issue of debentures and on the larger issue of principles of comity of courts administering the laws throughout the country

M/S CAE FLIGHT TRAINING (INDIA) PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

In the result, Both the C

Bench: Shri Arun Kumar Garodia & Smt. Beena Pillai

Section 36 (1) (iii) of the IT Act was never the issue under consideration. Similarly, the case of Narendra Kumar Maheshwari was also in the context of role of the Controller of Capital Issues (CCI) in giving sanction for the issue of debentures and on the larger issue of principles of comity of courts administering the laws throughout the country

NDS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2) INTERNATIONAL TAXATION , BANGALORE

In the result, all these appeals are partly allowed

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

section 9(1)(vi) of the Act (except for reimbursement towards software which has been held to be in the nature of 'royalty') as well as under the provisions of the India — UK DTAA. 3.2. The Ld AO and the Honourable DRP have erred in not appreciating the fact that the reimbursements were purely on cost to cost basis, which

NDS LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2) INTERNATIONAL TAXATION , BANGALORE

In the result, all these appeals are partly allowed

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

section 9(1)(vi) of the Act (except for reimbursement towards software which has been held to be in the nature of 'royalty') as well as under the provisions of the India — UK DTAA. 3.2. The Ld AO and the Honourable DRP have erred in not appreciating the fact that the reimbursements were purely on cost to cost basis, which

NDS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2) INTERNATIONAL TAXATION , BANGALORE

In the result, all these appeals are partly allowed

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

section 9(1)(vi) of the Act (except for reimbursement towards software which has been held to be in the nature of 'royalty') as well as under the provisions of the India — UK DTAA. 3.2. The Ld AO and the Honourable DRP have erred in not appreciating the fact that the reimbursements were purely on cost to cost basis, which

GOOGLE IRELAND LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, (IT), CIRCLE-1(1), BENGALURU

In the result, appeal filed by the assessee is partly allowed

Bench: Shri George George K. & Ms. Padmavathy S.It(It)A No. 2845/Bang/2017 (Assessment Year: 2007-08)

9(1)(vi) of the I.T.Act r.w. Article 12(3) of the India-Ireland Double Taxation Avoidance Agreement (India-Ireland DTAA) and thus chargeable to tax in India in the hands of GIL. The case of the assessee is that the said payments are in the nature of business profits, which are chargeable to tax in Ireland

DEPUTY DIRECTOR OF INCOME TAX(INTERNATIONAL TAXATION), BANGALORE vs. M/S GOOGLE INDIA P LTD, BANGALORE

In the result, the appeals of the assessee are allowed and the appeal filed by the revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(It)A No.1190/Bang/2014 Assessment Year: 2013-14

9 of 46 "Fresh Flower Delivery", website of "Ferns N Petals" is listed two times among websites of various other businesses. The listing of the website of "Ferns N Petals" at the top of the list is a sponsored link accompanied by a small abbreviation "Ad", and the other listing is an organic search result as it does not have

GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE - 1(1), BANGALORE

In the result, the appeals of the assessee are allowed and the appeal filed by the revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(It)A No.1190/Bang/2014 Assessment Year: 2013-14

9 of 46 "Fresh Flower Delivery", website of "Ferns N Petals" is listed two times among websites of various other businesses. The listing of the website of "Ferns N Petals" at the top of the list is a sponsored link accompanied by a small abbreviation "Ad", and the other listing is an organic search result as it does not have

GOOGLE INDIA PVT LTD,BANGALORE vs. JOINT DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION), BANGALORE

In the result, the appeals of the assessee are allowed and the appeal filed by the revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(It)A No.1190/Bang/2014 Assessment Year: 2013-14

9 of 46 "Fresh Flower Delivery", website of "Ferns N Petals" is listed two times among websites of various other businesses. The listing of the website of "Ferns N Petals" at the top of the list is a sponsored link accompanied by a small abbreviation "Ad", and the other listing is an organic search result as it does not have

M/S GOOGLE INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1) (INTERNATIONAL TAXATION) , BANGALORE

In the result, the appeals of the assessee are allowed and the appeal filed by the revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(It)A No.1190/Bang/2014 Assessment Year: 2013-14

9 of 46 "Fresh Flower Delivery", website of "Ferns N Petals" is listed two times among websites of various other businesses. The listing of the website of "Ferns N Petals" at the top of the list is a sponsored link accompanied by a small abbreviation "Ad", and the other listing is an organic search result as it does not have

GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE - 1(1), BANGALORE

In the result, the appeals of the assessee are allowed and the appeal filed by the revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(It)A No.1190/Bang/2014 Assessment Year: 2013-14

9 of 46 "Fresh Flower Delivery", website of "Ferns N Petals" is listed two times among websites of various other businesses. The listing of the website of "Ferns N Petals" at the top of the list is a sponsored link accompanied by a small abbreviation "Ad", and the other listing is an organic search result as it does not have

M/S.NDS LIMITED,BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeal filed by assessee stands allowed

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(It)A No. 364/Bang/2017 Assessment Year : 2007-08 M/S. Synamedia Ltd. [Formerly Known As ‘Nds Limited’], The Assistant C/O. M/S. Synamedia India Pvt. Commissioner Of Ltd., Income Tax, Block 9A & 9B, Pritech Park, International Survey No. 51-64/4, Taxation, Sarjapur Outer Ring Road, Vs. Circle – 1(2), Bellandur Village, Bangalore. Bangalore – 560 103. Pan: Aabcn2524L Appellant Respondent Assessee By : Shri Sharath Rao, Advocate : Shri Dilip, Standing Revenue By Counsel For Dept. Date Of Hearing : 16-12-2021 Date Of Pronouncement : 28-12-2021

section 9(1)(vi) of the Act (except for reimbursement towards software which has been held to be in the nature of 'royalty') as well as under the provisions of the India — UK DTAA. 3.2.The Ld AO and the Honourable DRP have erred in not appreciating the fact that the reimbursements were purely on cost to cost basis, which

M/S PRESTIGE ESTATES PROJECTS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-18(1), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri N.V.Vasudevan, Vp & Shri Chandra Poojari, Am

vi) Consideration should not be less than less than 50 lakh rupees. 8 M/s.Prestige Estates Projects Limited. 3.11 The learned AR submitted that on the basis of the reasons that follow that the conclusion of the A.O. that the refundable security deposit constitutes consideration for transfer of immovable property is incorrect. The refundable deposit does not constitute consideration for transfer

M/S HONEYWELL TECHNOLOGY SOLUTIONS LAB PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

Bench: Shri N.V. Vasudevan & Shri Laxmi Prasad Sahuassessment Year : 2012-13

transfer pricing guidelines wherein it is mentioned that there was no separate benchmarking required to be made in a scenario where the transactions are closely linked or continuous that they cannot be evaluated addition on a separate basis. 9) The contentions of the taxpayer are placed on record and is disposed as below. The taxpayer has stated that no separate

SAN DISK INDIA DEVICE DESIGN CENTRE PVT. LTD.,,BANGALORE vs. ITO, BANGALORE

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

9 comparable companies sought to be excluded in ground 6.1 are ICRA Techno Analytics Ltd., Kals Information Systems Ltd., and Persistent Systems and Solutions Ltd. As far as the comparability of these 3 companies with a company rendering software development services such as the assessee, the Tribunal in the case of Electronic for Imaging India Pvt. Ltd., (supra) rendered