{"id":36820,"date":"2009-12-02T00:00:00","date_gmt":"2009-12-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-synopsys-india-pvt-ltd-on-2-december-2009"},"modified":"2016-09-24T04:33:13","modified_gmt":"2016-09-23T23:03:13","slug":"the-commissioner-of-income-tax-vs-ms-synopsys-india-pvt-ltd-on-2-december-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-synopsys-india-pvt-ltd-on-2-december-2009","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Synopsys India Pvt Ltd on 2 December, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs M\/S Synopsys India Pvt Ltd on 2 December, 2009<\/div>\n
Author: K.L.Manjunath And Kumar<\/div>\n
IN THE HIGH COURT 0:? KARNATAKA, BANGALORE\noAnmr\ufb01\ufb02sTHE mw:mmcm*oEcEMBER\ufb01x\ufb01QV_\n\nPRESENT 6\"\n\nTHEHONBLEMR\"JUSHCEKLAM$UURK\ufb01i 1\nAND\u00bb --_ : H'\u00a2g %;;\",\nTHEEKMWBLENHLJUSHQEARAvm\ufb01)KUMAR_,_j\n\n;I.A\u00a3\u00a30__- 127% v f  1  \nBEHWVEENT N z n\n\n1 The Commissionez\ufb01of In::\u00a7om;e%'~Ta;Xi,' \" \u00ab _\nInternational Taxation,    * \nRastrothanga Buiidinvg,'-.,  ..\n\nNrupathu11ga\u00ab.Rogid, _gB\u00a73V;.ng;;i1o1je.u V' \" V'\n\n2. The 1:1'\u00a2\u00a2:n\u00e91o'*:'\u00e9_x':o::f:\u00a2er,_  \n\nIr:_ternafionaj Taxatitm, _ _*\nWard' 5 19(2)} Rast\"1*Q_th;5_1na Building,\nNrupathunga 'Road,.__Ba'nga1ore.\n\n = V    Appellants:\n(By\"Sri.. K.V';-Aravind, Adv. & Sri. M.V. Seshachala, Adv.)\n\n  India Pvt. Ltd,\n\n131\/82\/2\u00a2;3m'A:Bkmk,\nKorarr;ar1ga1a,Banga}ore~ 1 7.\n\" \" Respondent:<\/pre>\n
A  ” (By Sfi..’i’.Suryar1arayana, Advocate for M\/s. King &
\n  v.”\u00a3?a\ufb01:idge, Advs.]<\/p>\n
This Appeal is filed Under Section 260A
\nTax Act, 1961 praying to in t.he allow the appeaij~and;_.set<\/p>\n
aside the order passed by the ITAT, Bangalore 4_
\nNo.920\/Bang\/2002 dated 06.01.2006_.and’::’confirm the
\norder of the appellate comrnis’s’ionerf4 c_onfirmi11g? the i<\/p>\n
order passed by the Income  r.In-te:*riati@-rial
\nTaxation, Ward19(Zl. BangaloreL.__  W  A V–  <\/p>\n
This appeal coming for  day;\n<\/p>\n
ARAVIND KUMAR J. delivered’.theiolloyvingv: V}
\nThe revenue  order of the
\nIncome _    passed in IT A
\nNo.29Q lelglyipgvaoloe.\n<\/p>\n
  admission of this appeal the
\nfollowing  of law has been<\/p>\n
forrpnlulated non :7;~\u00a7\u00a22007 to consider the question of law<\/p>\n
a v:V’forn1a,ilated”‘1n_I.T.A.No.265\/2006.<\/p>\n
 the Tribunal was correct in holding
\n. d that the assessee is not liable to deduct TDS in<\/p>\n
1′ respect of payments made for purchase of<\/p>\n
W’<\/p>\n
software as the same cannot be trea’ted as<\/p>\n
income liable to tax in India as.&..Roya:1t:yy or<\/p>\n
Scientific Work under section 9  <\/p>\n
with Double Taxation Avoidance .1:  9   <\/p>\n
and treaties.\n<\/p>\n
Whether the Trihuna1:4’was_z correct’ in h.oidirig<\/p>\n
that since the assessee had  only <\/p>\n
right to use the copV\u00a7ri,g11t_vi.e..,’ th.e_Msoi’tware and
\nnot the e’1i1:._{f3 copyrigh’t.,tAitself, the payment
\ncannot be treated  per the Double
\n A.\\Aroid\u00a73;nc.eA'”iggreeiiient and Treaties<\/p>\n
jw’hich1j,.” .be_nefic.iai.’V’ to the assessee and<\/p>\n
 9 of the Act should not<\/p>\n
take i1*1’CV'(:Ii~CKOI}_\u00a7id’\u20ac~fatiOI1.<\/p>\n
iWdhethe_rVAthe\u00ab.:_%i”rihuna1 should have recorded a<\/p>\n
finding that it is under section 195(2) and (3)<\/p>\n
d   [4] of the Act, the chargeability to tax or<\/p>\n
  the recipient is decided and having failed<\/p>\n
.”t”o<::obtain such a decision the assessee was<\/p>\n
 "hound to deduct tax at source as held by the<\/p>\n
Apex Court in 239 ITR 587.\n<\/p>\n<\/p>\n
4.<\/p>\n
ts the<\/p>\n
Whether the assessee can question the<\/p>\n
taxability of the recipient in section_<\/p>\n
reason, when  _l95(2}t3}(%l)  the Act<\/p>\n
certi\ufb01cate is not  = . _<\/p>\n
. Whether ‘lribu\u00a73al yVa_,s\u00bb.:Lcorrect in holding<\/p>\n
thatythe  p’a._rta’Keslltlhe character of<\/p>\n
  ll  of l”g0’ods and therefore<\/p>\n
cannot   royalty payment liable to<\/p>\n
Income   ._ <\/p>\n
We_havel’ heard Sri.M.V.Seshachla learned<\/p>\n
  jforvappellants and Sri.Suryanarayana, learned
\n ._  for the respondent and it is brought
\n‘notice of the Court during the course of
\n argunients the questions of law formulated in ITA<\/p>\n
l”‘-126$\/2006 has been answered by this Court on<\/p>\n
$2″\n<\/p>\n
5<\/span>
\n2443-2009 in ETA 2808\/2005 connected with other
\nmatters including ITA 265\/2006 by answering the
\nquestions of law in favour of the revenue anu\u00e9ggrjnst<\/p>\n
the assessee.\n<\/p>\n
4. Accordingly. fo11owing;’th’e\u00ab.said, Ewe 01′<\/p>\n
answer the questions of law forinuiated herein ‘~abov=e ‘in<\/p>\n
favour of the revenue anC1vs._{1gainst”–th’eu\u00e9tssessee. The<\/p>\n
appeal is allowed. P\u00e91:t_ies_.’to’–beV\u00e91;r their eostsf<\/p>\n
Sd\/w
\n\u00a7UDGE<\/p>\n
g\u00e9\/Q<\/p>\n
\u00a7\u00a7\u00a7Q\u00a7<\/p>\n
” ~ –.   nshb ”<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Income Tax vs M\/S Synopsys India Pvt Ltd on 2 December, 2009 Author: K.L.Manjunath And Kumar IN THE HIGH COURT 0:? KARNATAKA, BANGALORE oAnmr\ufb01\ufb02sTHE mw:mmcm*oEcEMBER\ufb01x\ufb01QV_ PRESENT 6″ THEHONBLEMR”JUSHCEKLAM$UURK\ufb01i 1 AND\u00bb –_ : H’\u00a2g %;;”, THEEKMWBLENHLJUSHQEARAvm\ufb01)KUMAR_,_j ;I.A\u00a3\u00a30__- 127% v f 1 BEHWVEENT N z n 1 The Commissionez\ufb01of In::\u00a7om;e%’~Ta;Xi,’ ” […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-36820","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs M\/S Synopsys India Pvt Ltd on 2 December, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-synopsys-india-pvt-ltd-on-2-december-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs M\/S Synopsys India Pvt Ltd on 2 December, 2009 - 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