Plaintiff Favorable
at Income Tax Appellate Tribunal - Mumbai
3 plaintiff favorable decisions from Income Tax Appellate Tribunal - Mumbai.
Plaintiff Favorable Decisions
3 cases | Page 1 of 1
Aveva Information Technology India Pvt.Ltd. v.DCIT-9(1), Mumbai
The assessee, Aveva Information Technology India Pvt.Ltd., challenged the disallowance of license fees paid to its parent company, AVEVA UK, arguing that payments for distributing copyrighted software products in India did not fall under the definition of 'royalty'. The Tribunal ruled in favor of the assessee, holding that such distribution payments were not royalty and thus no TDS was required.
M/s. Shell India Markets Private Limited v.Income Tax Department (represented by ITO International Taxation)
The assessee, Shell India Markets Private Limited, challenged the tax department's order holding that payments made for accessing copyrighted software constituted royalty and were liable for TDS. The Tribunal examined whether the payment was for a mere user right or a transfer of copyright rights. Following precedents favoring the assessee (specifically citing the Delhi High Court), the Tribunal held that the sale/transfer of software in this context is not taxable as royalty. Consequently, the appeal was allowed, and the assessee was found not liable to deduct tax at source.
Godrej Consumer Products Ltd. v.Income-tax, Range-10(2)
The assessee, Godrej Consumer Products Ltd., appealed against the denial of depreciation on an acquired trade mark ('Snuggy') and associated goodwill. The Assessing Officer denied the claim based on lack of valuation reports and the inclusion of goodwill in the purchase price. The Tribunal allowed the appeal, holding that both trade marks and associated goodwill are intangible assets eligible for depreciation.
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