Mckinsey and Co Inc vs Asst DIT (International
Taxation) (2006) 99 ITD 549(Mum) it was held by the
Tribunal that since make available technology ... taxable in India.
(d) Even payment made for access to a database on an
overseas server will not attract TDS as held
Mumbai ITAT)
• ADIT (IT) v. First Advantage (P .) Ltd. [2017] 163 ITD 165
(Mumbai ITAT)
• Black Duck Software Inc. [2017] 86 taxmann.com 62
(Delhi ... transfer of copyright in case of providing subscription of e-
products/ online database:
• American Chemical Society vs. ACIT (ITA No. 1030/
Mum/ 2021) (Mumbai ITAT
assessee.
8.4.1. In the case of Wipro Limited vs. ITO
(2005) 94 ITD ( (Bang), the ITAT was dealing with ... relief-Agreement between India and
USA-Annual subscription for providing access to
database through web-In-depth information collected
by GG of USA is made
The Dy. Cit, Circle-1(1)(2),, ... vs Cadila Healthcare Ltd.,, Ahmedabad on 3 March
Samsung Electronics Company Ltd. vs Income Tax Officer on 18 February, 2005
Equivalent citations: [2005
Sonata Information Technology Ltd. vs Additional Commissioner Of ... on 31 January, 2006
Equivalent citations: [2006
Steria India Ltd., Noida vs Addl.Cit, Speciaql Range-8, New Delhi on 28 September
Reliance Communication Ltd. ( Formerly ... vs Department Of Income Tax on 28 June, 2013
IN THE
case of Ashok Piramal Management
Corporation Lt. Vs. ACIT [161 ITD 234].
28. The Ld. DR strongly places reliance on the orders ... maintenance of data administration issues with SMART keys users, update-
documentation database etc.
Under the said agreement, services will be rendered to AWCI
Acit Company Circle Vi(1), Chennai vs Saipem India Projects Private Limited, ... on 23 December
