Defendant Favorable
at Income Tax Appellate Tribunal - Mumbai
5 defendant favorable decisions from Income Tax Appellate Tribunal - Mumbai.
Defendant Favorable Decisions
5 cases | Page 1 of 1
Dy.CIT-LTU, Centre-1 v.Tata Consultancy Services Ltd.
The appeal challenged the Assessing Officer's disallowance of expenses incurred by TCS Ltd. on imported software due to non-deduction of TDS, arguing that the payment constituted 'royalty'. The Tribunal examined whether the purchase was for acquiring a copyrighted article or merely goods for trading purposes.
Adit (It) 3(2), Mumbai v.First Advantage P. Ltd, Mumbai
The Revenue appealed against the CIT(A)'s decision holding that payments made by First Advantage Pvt. Ltd. for using CSPi software from FADV US were not 'royalty' subject to TDS. The core dispute was whether limited access to copyrighted software constitutes royalty or merely payment for a copyrighted article.
Govind Rubber Ltd v.Department Of Income Tax
The dispute concerned the allowability of claiming depreciation on the trade mark/brand name "GRL International" which was developed by Govind Rubber Ltd. The Revenue argued that the expenditure was merely advertisement and thus revenue in nature, while the Assessee contended it constituted an intangible asset eligible for capitalization and depreciation.
Department Of Income Tax v.Solid Works Corporation, Mumbai
The appeal was filed by the Department of Income Tax, arguing that payments received by Solid Works Corporation for its shrink-wrap software constituted royalty under the Indo-US DTAA. The Tribunal upheld the CIT(A)'s decision, finding that the payment was merely for the purchase of a copyrighted article and not a right to use copyright.
Deputy Commissioner Of Income Tax v.Modella Woollens Ltd.
The Revenue appealed against an order that allowed a disallowance of legal fees paid by the assessee to protect its brand name, 'Modella', from a dispute with M/s Modella Knitwear Ltd. The Tribunal upheld the CIT(A)'s decision, ruling that expenditure for protecting business assets is revenue in nature.
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