| 16619300 | Section 9(1)(vi) Article 12(3) Income deemed to accrue or arise in India - Under section 9(1)(vi) - -- AO treated receipts earned by assessee-foreign entity through sale of software in India, as taxable ......
ITAT, Delhi Bench -- 02 Jan 2024
Finastra International Financial Systems Pte Ltd. v. ACIT In assessee|s favour
ITA No. 915/Del/2023
2024 TaxPub(DT) 48 (Del-Trib)
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| 16631700 | Section 9(1)(vi) Article 12 Income deemed to accrue or arise in India - Under section 9(1)(vi) - Ro -- AO treated subscription fees received by assessee-foreign company from its Indian customers as royal......
ITAT, Bangalore Bench -- 02 Jan 2024
Pluralsight LLC v. Dy. CIT In assessee|s favour
ITA No. 639/Bang/2023
2024 TaxPub(DT) 103 (Bang-Trib)
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| 16650200 | Section 90 Double taxation relief - Agreement between India and Slovenia - Eligi -- Assessee paid dividend to its Dutch shareholder, Berkely Square Holding BV. Assessee submitted that ......
ITAT, Mumbai Bench -- 31 Oct 2023
Group M Media (India) (P) Ltd. v. DCIT Against the assessee.
ITA Nos. 2760/Mum/2019, CO No. 137/Mum/2021 and ITA No. 3087/Mum/2019
2024 TaxPub(DT) 213 (Mum-Trib)
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| 16630400 | Section 9(1)(vii) Income deemed to accrue or arise in India - Under section 9(1)(vii) - FTS - Asses -- Out of total receipts received from |B|, assessee offered to tax certain amount in return of income ......
ITAT, Delhi Bench -- 30 Oct 2023
Bombardier Transportation (Holdings) Singapore Pte. Ltd. v. DCIT Matter remanded
ITA Nos. 6723, 6724 & 6725/Del/2017
2024 TaxPub(DT) 90 (Del-Trib)
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| 16345600 | Section 9(1)(vii) Article 12 Income deemed to accrue or arise in India - Under section 9(1)(vii) - -- AO concluded that |information technology and other administrative services| provided by assessee-co......
Del-HC -- 03 Oct 2023
CIT v. Bio-Rad Laboratories (Singapore) Pte Ltd. In favour of assessee.
ITA No. 564/2023
2023 TaxPub(DT) 6669 (Del-HC) : (2023) 459 ITR 0005
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| 16178500 | Section 9(1)(vii) Article 12 Income deemed to accrue or arise in India under section 9(1)(vii) - Con -- Assessee-foreign company received consideration from sale and maintenance service of software licens......
ITAT, Delhi Bench -- 13 Sep 2023
Veritas Storage (Singapore) Pte. Ltd. v. DCIT In assessee|s favour
ITA No. 2020/Del./2022 and ITA No. 2021/Del./2022
2023 TaxPub(DT) 5742 (Del-Trib)
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| 16154200 | Section 90 Article 12 Double taxation relief - Agreement between India and Singapore - Interconne -- Assessee based at Singapore provides services in the field of telecommunication outside India and pr......
ITAT, Bangalore Bench -- 31 Aug 2023
Telecom Italia Sparkle Singapore Pte. Ltd. v. Dy. CIT In favour of assessee.
IT(IT)A Nos. 579 And 580/Bang/2020 And IT(IT)A No. 1138/Bang/2022
2023 TaxPub(DT) 5550 (Bang-Trib)
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| 16190000 | Section 9(1)(vi) Article 12 Income deemed to accrue or arise in India - Royalty - Sale of |off the -- Assessee-company was incorporated and based in Israel. It received consideration on account of sale ......
High Court of Delhi -- 08 Aug 2023
CIT v. Cognyte Technologies Israel Ltd. In assessee|s favour.
ITA No. 433/2023 and ITA No. 434/2023
2023 TaxPub(DT) 5772 (Del-HC)
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