COMMISSIONER OF INCOME TAX Vs. INFOSYS TECHNOLOGIES LTD

JUDGEMENT

(1.) THESE four appeals arise out of the common order passed by the Income-tax Tribunal (hereinafter referred to as 'the Tribunal'), Bangalore Bench 'B' in ITA Nos. 145 to 148/Bang/2004 in respect of the asst. yrs. 2000-01, 2001-02, 2002-03 and 2003-04 dt. 11th Nov., 2005, wherein the Tribunal following its earlier decision in Wipro Ltd. vs. ITO (2005) 92 TTJ (Bang) 796 : (2005) 94 ITD 9 (Bang) : (2005) 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 AO by holding that the payments made by the respondent herein-assessee to M/s Gartner Group, USA (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 S. 195 of the Act and accordingly, deleted the tax liability under S. 201(1) and interest levied under S. 201(1A) of the Act.

(2.) THE material facts necessary for disposal of these appeals are as follows :