(343 ITR 470) (Del.) DIT v. Nokia Networks OY

28 SOT 179Income Tax Appellate Tribunal2009#24177 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 12 Section 12(4)(b)Section 12(5)(a)Section 142(1)Section 143(3)Section 144C Section 7 Section 90(2)

Judgments citing (343 ITR 470) (Del.) DIT v. Nokia Networks OY

M/S Enea Software Inc., India vs. Deputy Commissioner of Income-Tax, Circle Int. Tax 2(2)(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 986/DEL/2025[2022-23]Status: DisposedITAT Delhi31 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2022-23] M/S Enea Software Inc. Deputy Commissioner Of (Formerly Known As Openwave Income Tax, Circle Int. Tax Inc.), 1St Floor, Vs 2(2)(2), Civic Centre, Mobility Quattro Iconic Plot No. 273, Minto Road, Udyog Vihar, Phase 2, New Delhi. Gurugram, Haryana-122015 Pan- Aabco7261M Assessee Revenue

Section 142(1)Section 143(2)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2022-23] M/s Enea Software Inc. Deputy Commissioner of (formerly known as Openwave Income Tax, Circle Int. Tax Inc.), 1st Floor, Vs 2(2)(2), Civic Centre, Mobility Quattro Iconic Plot no. 273, Minto Road, Udyog Vihar, Phase 2, New Delhi. Gurugram, Haryana-122015 PAN- AABCO7261M Assessee Revenue Assessee by Shri Gaurav Singhal, Adv. Revenue by Shri M.S. Nethrapal, CIT(DR) Date of Hearing 06.08.2025 Date of Pronouncement 31.10.2025 ORDER PER…

Openwave Mobility, Inc., Gurgaon vs. DCIT, Circle Int. Taxation 2(2)(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 1644/DEL/2022[2019-20]Status: DisposedITAT Delhi01 May 2024AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2019-20

For Appellant: Shri Gaurav Singhal, AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR

Section 143(3)Section 144C(10)

…on shall be the same as that of the predominant transaction. In support thereof, he relied on the decision of the Delhi Bench of the Tribunal in the case of Aspect Software Inc. vs. ADIT (2015) 61 taxmann.com 36 (Delhi ITAT) and Infrasoft Ltd. vs. ADIT (2009) 28 SOT 179 (Delhi ITAT) which has been affirmed by the Hon’ble Delhi High Court in (2013) 39 taxmann.com 88 (Delhi HC). He drew our attention to para 8.5 of the assessment order and submitted that the Ld. AO has himself admitted that support and maintenance services are inextricably linked to the license granted by the assessee to its licensee and no separat…

Altos It Solutions and Services Inc., Mumbai vs. Deputy Commissioner of Income Tax, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 6841/MUM/2017[2014-15]Status: DisposedITAT Mumbai01 Mar 2023AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleatos It Solutions & Services Inc V. Dcit (It)-1(1)(2) C/O. Atos India Pvt. Ltd., Scindia House, Room No. 117 Plant No. 5, Godrej & Boyce Mfg., Co. Ltd. Mumbai-400038 Pirojshanagar, Lbs Marg, Vikhroli (W) Mumbai - 400097 Pan: Aajca8823F (Appellant) (Respondent) Assessee Represented By : Shri Dhanesh Bafna Ms. Chandani Shah Kinjal Patel & Yogesh Malpani Department Represented By : Shri Richa Gulati

Section 144C(5)

…ng decisions: Baan Global B.V. [2016] (ITA No. 7048/M/2010) (Mum.) Reliance Industries Limited [2016] (ITA No. 2529/M/2008) (Mum.) DIT vs. Ericsson AB [2012] (343 ITR 470) (Del.) DIT v. Nokia Networks OY [TS-700-HC-2012 (Del.)] Infrasoft Ltd. Vs. ADIT [2009] (28 SOT 179) (Del.) Sonata Information Technologies Ltd [2006] (103 ITD 324) (Bang.) Motorola Inc. v. DCIT [2005] (95 ITD 269) (Del.) (SB) Dassault Systems K.K., In Re [2010] (229 CTR 105) (AAR) 3.4.9 As per the assessee, the principle enunciated in the above decisions is that the payment for right to use the software was not for any copyright in the software…