Case Law Details
Gartner Ireland Ltd. Vs DCIT (ITAT Mumbai)
The case of Gartner Ireland Ltd. vs. DCIT (ITAT Mumbai) revolves around the classification of income received by Gartner Ireland Ltd. (GIL) from the sale of online subscription-based products to Gartner India Research & Advisory Services Pvt. Ltd. (Gartner India). The primary contention in this appeal is whether the income should be treated as business income or royalty income for tax purposes under the Income Tax Act, 1961 and the India-Ireland Double Taxation Avoidance Agreement (DTAA).
Background and Facts of the Case
Gartner Ireland Ltd., incorporated in Ireland, is engaged in distributing subscription-based research products globally, including in India. The products involve qualitative research and analysis in various sectors such as IT, finance, HR, marketing, etc. Gartner India acts as a reseller of these products in India, purchasing them from GIL and selling them further to Indian customers.
Issues Raised by the Assessee
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