COMMISSIONER OF INCOME TAX Vs. WIPRO LTD

JUDGEMENT

(1.) THESE three appeals arise out of the common order passed by the Income-tax Appellate Tribunal (for short, 'the Tribunal') Bangalore Bench 'B' in ITA Nos. 153/Bang/2004, 154/Bang/2004 and 152/Bang/2004 respectively dt. 30th Dec., 2004.

(2.) THE material facts leading up to these three appeals are as follows :

(3.) THE learned counsel appearing for the appellants-revenue submitted that the finding of the Tribunal is erroneous as the payment made by the respondent to M/s Gartner is by way of royalty as what is granted to the respondent is a licence to have access to the database maintained by M/s Gartner, which is a scientific, technical service and wherefore, there is transfer of copyright to the extent of having access to the database maintained by M/s Gartner, which access, but for the licence would have been an infringement of copyright and copyright continued to be with M/s Gartner and wherefore, payments made by the respondent amount to royalty and the same cannot be considered akin to subscription made to journal or magazine.