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
Swaranandhra Ijmii Intergrated Town ... vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCH '
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
information are not available in respect of all the
companies in the database. It is also a fact that though the TPO has
himself ... case of Mentor Graphics
(India) Pvt. Ltd. V/s. DCIT (109 ITD 101) and Philips Software (119
TTJ 721). In aforesaid view of the matter
information are
not available in respect of all the companies in the database. It is
also a fact that though the TPO has himself ... case of Mentor Graphics (India) Pvt. Ltd.
V/s. DCIT (109 ITD 101) and Philips Software (119 TTJ 721). In
aforesaid view of the matter
Rain Cii Carbon (India) Limited, ... vs Dcit, Circle 3(1), Hyderabad on 26 April, 2017
Dr. Reddy'S Laboratories Limited, Hyd, ... vs Acit, Circle-17(1), Hyderabad, ... on 28
2015 M/s. Hello Soft
India P. Ltd., Hyderabad.
in the database. It is also a fact that though the TPO has
himself not applied ... down in case of Mentor Graphics
(India) Pvt. Ltd. vs. DCIT (109 ITD 101) and Philips Software
(119 TTJ 721). In aforesaid view
Zeta Interactive Systems (India) ... vs Income Tax Officer, Ward-17(4), ... on 7 June, 2022
Adp Private Limited , Hyderabad vs Dy. Commissioner Of Income Tax , ... on 18 December, 2020
ITA
