JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

195(1) of the Act on amounts paid to foreign software supplier. 18. The learned Authorized Representative for the assessee further pointed out that different Benches of Tribunal have also taken a view that right to use software does not amount to ‘royalty’. He then referred to the decision of the Hon’ble High Court of Delhi

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

195(1) of the Act on amounts paid to foreign software supplier. 18. The learned Authorized Representative for the assessee further pointed out that different Benches of Tribunal have also taken a view that right to use software does not amount to ‘royalty’. He then referred to the decision of the Hon’ble High Court of Delhi

M/S. T - 3 ENERGY SERVICES INDIA PVT. LTD.,,PUNE vs. JOINT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.826/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 M/S. T-3 Energy Services India Pvt. Ltd., D-Ii/65-1, Midc, Telco Road, अऩीऱाथी/Appellant Chinchwad, Pune – 411019 …. Pan: Aacct9805F Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range – 10, Pune

disallowed the said expenses under section 37(1) of the Act. The claim of assessee was that in the absence of any profit element, provisions of section 195

EPRSS PREPAID RECHARGE SERVICES INDIA P. LTD.,,PUNE vs. INCOME-TAX OFFICER,,

In the result, both the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.828/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Eprss Prepaid Recharge Services India P. Ltd., 207, Kpct Commercial Complex, Fatima Nagar, Wanowrie, अऩीऱाथी/Appellant Pune – 411013 …. Pan:Aabce5025H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward – 1(4), Pune

195 of the Act. The CIT(A) upheld the order of Assessing Officer in holding that the payment made by assessee is covered by the term „Royalty‟ as per amended provisions of Explanation 2(iva) of section 9(1)(vi) of the Act. Accordingly, disallowance

EPRSS PREPAID RECHARGE SERVICES INDIA P. LTD.,,PUNE vs. INCOME-TAX OFFICER,,

In the result, both the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.828/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Eprss Prepaid Recharge Services India P. Ltd., 207, Kpct Commercial Complex, Fatima Nagar, Wanowrie, अऩीऱाथी/Appellant Pune – 411013 …. Pan:Aabce5025H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward – 1(4), Pune

195 of the Act. The CIT(A) upheld the order of Assessing Officer in holding that the payment made by assessee is covered by the term „Royalty‟ as per amended provisions of Explanation 2(iva) of section 9(1)(vi) of the Act. Accordingly, disallowance

DEPUTY COMMISSIONER OF INCOME-TAX vs. BAJAJ FINANCE LTD., (FORMERLY: BAJAJ AUTO FINANCE LTD.,),, PUNE

In the result, appeal of Revenue and Cross Objections of assessee are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.356/Pun/2016 यििाारण वषा / Assessment Year : 2009-10

1) showed that the person responsible to pay the interest is liable to deduct tax at source at the time of credit or payment, whichever is earlier. The section uses the term “any income by way of interest”. The interest payment may constitute in the hands of the person making the payment, while it may constitute income in the hands

DY. COMMISSIONER OF INCOME TAX CIRCLE-1(1), PUNE, PUNE vs. ENTERPRISEDB SOFTWARE INDIA PRIVATE LIMITED, PUNE

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreआयकर अपील सं. / Ita No. 989/Pun/2023 & Co No. 008/Pun/2024 निर्धारण वर्ा / Assessment Year : 2017-18 Dy. Commissioner Of Income Tax, Central Circle-1(1), Pune . . . . . . . अपीलार्थी / Appellant

disallowance on following two grounds; 1. Whether on the facts and the circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition made by the AO u/s 40(a)(i) of the Act without considering the facts as per Explanation 1 to subsection 1 of section 195

DEPUTY COMMSSIONER OF INCOME-TAX,, PUNE vs. IGATE GLOBAL SOLUTIONS LTD.,, PUNE

In the result, both the appeals are partly allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita. No.342/Pun/2014 िनधा"रण वष" / Assessment Year : 2009-10

195 from the amount paid to the foreign software suppliers. Similar view has been reiterated by the Hon’ble Karnataka High Court in CIT (IT) Vs. Sunray Computers (P) Ltd. (2012) 348 ITR 196 (Karn) by holding that the payment made for supply of software by L-Technologies, USA was Royalty and liable to be taxed in India u/s.9(1

INDIASOFT TECHNOLOGIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

1) of the Act. The Assessing Officer observed that assessee had purchased software from foreign companies. The payment made by assessee is in the nature of “Royalty”. The assessee failed to deduct tax on such payments under provision of section 195 of the Act. Re-assessment proceedings were initiated u/s. 147 r.w.s 148 for making disallowance

INDIASOFT TECHNOLOGIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

1) of the Act. The Assessing Officer observed that assessee had purchased software from foreign companies. The payment made by assessee is in the nature of “Royalty”. The assessee failed to deduct tax on such payments under provision of section 195 of the Act. Re-assessment proceedings were initiated u/s. 147 r.w.s 148 for making disallowance

INDIASOFT TECHNOLOGIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

1) of the Act. The Assessing Officer observed that assessee had purchased software from foreign companies. The payment made by assessee is in the nature of “Royalty”. The assessee failed to deduct tax on such payments under provision of section 195 of the Act. Re-assessment proceedings were initiated u/s. 147 r.w.s 148 for making disallowance

INDIASOFT TECHNOLOGIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

1) of the Act. The Assessing Officer observed that assessee had purchased software from foreign companies. The payment made by assessee is in the nature of “Royalty”. The assessee failed to deduct tax on such payments under provision of section 195 of the Act. Re-assessment proceedings were initiated u/s. 147 r.w.s 148 for making disallowance

CMA CGM AGENCIES INDIA PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, RANGE -1(1),, PUNE

In the result, the appeal is allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviिनधा"रण वष" / Assessment Year : 2012-13 Cma Cgm Agencies India Private Vs. Dcit, Range-1(1), Limited, Pune 407, City Tower Floor, Boat Club Road, Pune – 411 001 Pan : Aadcc3951G Appellant Respondent

1) of section 139. Section 195 of the Act provides that any person responsible for paying to a non-resident, not being a company, or to a foreign company, any interest or any other sum chargeable under the provisions of this Act (not being income chargeable under the head "Salaries") shall, at the time of credit of such income

CMA CGM AGENCIES INDIA PRIVATE LIMITED,ELPHINSTONE ROAD-WEST, MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

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

Bench: Shri G. D. Padmahshali & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1454/Pun/2023 िनधा"रण वष" / Assessment Year : 2013-14 Cma Cgm Agencies India Vs. Dcit, Circle-1(1), Pune. Private Limited, One International Centre, Tower-3, 8Th Floor, Senapati Bapat Marg, Elphistone Road- West, Mumbai- 400013. Pan : Aadcc3951G Appellant Respondent Assessee By : Mahenov Thakkar Revenue By : Shri Nitin Patil Date Of Hearing : 24.07.2024 Date Of Pronouncement : 22.08.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 03.11.2023 Passed By Ld Cit(A)/Nfac For The Assessment Year 2013-14. 2. The Appellant Raised The Following Grounds Of Appeal :- “Disallowance Under Section 40(A)(Ia) Of The Act Amounting To Rs.4,86,77,518/- 1. Erred In Upholding The Action Of The Learned Assessing Officer (‘Ao’) & Holding That Payment Of It Services To Be In The Nature Of Royalty Under Section 9(1)(Vi) Of The Act/ Fees For Technical Services Under Section 9(1)(Vii) Of The Act;

section 271(1)(c) of the Act. The Appellant craves leave to add, alter, modify or delete such other objection before or during the course of hearing.” 3. The facts of the case, in brief, are that the assessee is a domestic company in which public is not substantially interested. The assessee company is engaged in the business of shipping

INCOME TAX OFFICER (EXEMPTIONS) WARD, KOLHAPUR , KOLHAPUR vs. THE NEW MIRAJ EDUCATION SOCIETY, MIRAJ, DIST. SANGLI

In the result, the appeal of Revenue is dismissed

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

disallowance which is not in line with the provisions of section 143(1) of the Act. The moot question now is whether furnishing of audit report u/s 12A(1)(b) of the Income Tax Act 1961 beyond the specified date but before the completion of assessment will disentitle the assessee from the benefits of section 5 ITA.No.928/PUN/2025

DEPUTY COMMISSIONER OF INCOME-TAX vs. KUMAR KONDIBA SHINGARE,, PUNE

In the result, all the five appeals of the Revenue dismissed

disallowance made by the Assessing Officer invoking the provisions of section 40(a)(ia) of the Act r.w. section 195 of the Act are correct. However, the revenue does not have any specific 13 Kumar Kondiba Shingare argument are the conditions specified in section 9(1

DEPUTY COMMSSIONER OF INCOME-TAX,, PUNE vs. KUMAR KONDIBA SHINGARE,, PUNE

In the result, all the five appeals of the Revenue dismissed

disallowance made by the Assessing Officer invoking the provisions of section 40(a)(ia) of the Act r.w. section 195 of the Act are correct. However, the revenue does not have any specific 13 Kumar Kondiba Shingare argument are the conditions specified in section 9(1

DEPUTY COMMSSIONER OF INCOME-TAX,, PUNE vs. KUMAR KONDIBA SHINGARE,, PUNE

In the result, all the five appeals of the Revenue dismissed

disallowance made by the Assessing Officer invoking the provisions of section 40(a)(ia) of the Act r.w. section 195 of the Act are correct. However, the revenue does not have any specific 13 Kumar Kondiba Shingare argument are the conditions specified in section 9(1