2011 (10) TMI 370

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.... wherein the Tribunal following its earlier decision in WIPRO Ltd. v. ITO [2005] 94 ITD 9/1 SOT 663 (Bang.) has allowed the appeals filed by the respondent herein and reversed the order passed by the appellate authority confirming the order passed by the Assessing Officer by holding that the payments made by the respondent herein - assessee to M/s. Gartner Group, U.S.A. (for short, 'M/s. Gartner'), a non-resident Company was not towards 'royalty' and the same was not liable for taxation in India and consequently, the assessee had no obligation to deduct tax under Section 195 of the Act and accordingly, deleted the tax liability under Section 201(1) and interest levied under Section 201(1A) of the Act. 2. The material fact....

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....ions raised by the assessee and held that the payments made by the respondent to M/s, Gartner amount to royalties and accordingly, demanded from the assessee an amount of Rs. 41,91,260/- (Rupees Forty One Lakhs Ninety One Thousand Two Hundred Sixty Only) towards tax under Section 195 of the Act, and interest of Rs. 13,18,040/- (Rupees Thirteen Lakhs Eighteen Thousand Forty only) under Section 201(1A) of the Act for assessee's failure to deduct tax at source. Being aggrieved by the same, I.T.A. Nos.62, 63, 64 and 65/R-19/CIT(A)IV/03-04 were filed by the respondent - assessee before the Commissioner of Income Tax (Appeals) IV, Bangalore. 2.3 The Appellate Authority by order dated 28.11.2003, confirmed the order passed by the Assessing ....