ORACLE SYSTEMS CORPORATION,NEW DELHI vs. ADIT, NEW DELHI

ITA 1835/DEL/2009Status: DisposedITAT Delhi02 January 2026AY 2003-04Bench: us fairly agreed that ITA No. 1833/DEL/2009 be taken as the lead case and the decision rendered thereon would apply with equal force in all other appeals in view of identical facts, except with variance in figures. Accordingly, we proceed to take up the appeal in ITA No. 1833/DEL/2009.1 pages
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What did the Tribunal hold?

The Tribunal held that revenue transfers from global deals to OIPL did not constitute royalty taxable in India as no software duplication occurred. It also noted that taxing such revenue in the hands of the assessee would lead to double taxation.

What were the facts?

The assessee, Oracle Systems Corporation, a US company, had a wholly owned subsidiary in India, OIPL. The dispute involved taxation of royalty on software distribution and support services, and the existence of a Permanent Establishment (PE) in India.

What were the issues?

The key issues were whether revenue from global deals constituted royalty and whether OIPL constituted a Permanent Establishment of the assessee in India.

Which sections of the Income-tax Act were involved?

Section 9(1)(vi),Section 234B

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Cases cited in this judgment(8)Show list

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Income Tax Appellate Tribunal, DELHI ‘D’ BENCH,

Before: SHRI VIKAS AWASTHY & SHRI NAVEEN CHANDRA

For Appellant: Shri G.C. Srivastava, Adv, Shri AtishayJain, Adv, Shri Kalrav Mehrotra, Adv, Shri O.P. Mehra, Sr. Consultant, Shri Naveen Dhamija, CA
For Respondent: Shri Indruj Sngh Rai, Spl. Counsel, Shri Sanjeev Menon, JSC, Shri Gaurav Kumar, Adv
Hearing: 13.10.2025Pronounced: 02.01.2025

Heard together (5 matters)

ITA No. 1833/DEL/2009
ITA No. 1834/DEL/2009
ITA No. 1835/DEL/2009
ITA No. 1836/DEL/2009
ITA No. 3313/DEL/2013

Read from the judgment's own cause title. This page is filed under one of them.

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:

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The above captioned bunch of 5 separate appeals by the assessee are preferred against the order of the ld. CIT(A)-XXIX, New Delhi dated 20.01.2009 pertaini

The order continues below.

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