SIEMENS AKTIENGESELLSCHAFT,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

ITA 2153/MUM/2014Status: DisposedITAT Mumbai07 June 2024AY 2009-10Bench: SHRI B R BASKARAN (Accountant Member), SHRI AMIT SHUKLA (Judicial Member)78 pages
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What did the Tribunal hold?

The Tribunal held that the supply of software did not constitute royalty, aligning with previous decisions in the assessee's own case. It also ruled that income from royalty and fees for technical services should be taxed on a receipt basis, as per the India-Germany DTAA and prior judicial pronouncements.

What were the facts?

The assessee, a German company, received income from software supply and fees for technical services. The dispute centered on whether software receipts constituted royalty and whether income should be taxed on a receipt or accrual basis.

What were the issues?

Whether software receipts are royalty and whether income is taxable on receipt or accrual basis for a non-resident.

Which sections of the Income-tax Act were involved?

Section 9(1)(vi),Section 144C,Section 153

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Income Tax Appellate Tribunal, ‘H‘ BENCH

Before: SHRI B R BASKARAN & SHRI AMIT SHUKLA

For Appellant: Shri P.J. Pardiwala a/w
For Respondent: Shri Neehar Ranjan Pandey
Hearing: 11/03/2024Pronounced: 07/06/2024

PER AMIT SHUKLA (J.M): The aforesaid cross appeals have been filed by the assessee as well as by the department against final assessment order dated 30/01/2014, passed by Dy. Director Income Tax (IT)-2(1), Mumbai in pursuance of directions given by the DRP vide order dated 16/12/2013 u/s.144C(5).

2.

In both the appeals five issues have been raised by the assessee as well as by th

The order continues below.

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