CIT v. ALCATEL LUCENT CANADA

372 ITR 476High Court2015#3508 most cited

What is CIT v. ALCATEL LUCENT CANADA authority for?

Income from computer software embedded in hardware is not taxable in India, and thus, no tax is liable to be deducted at source under Section 195 of the Act. The real nature of a transaction should be assessed by reading the agreement as a whole.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.

Also referred to as

CIT v. ALCATEL LUCENT CANADA · 372 ITR 476 · Section 195 · tax deduction at source · computer software · embedded software · hardware · taxable income · DTAA

Read the full judgment

Issues it is cited on

section 141section 9(i)section 2(43)section 14(a)section 193section 90(1)section 195(1)copyrighted articlesection 40(a)(ii)section 52section 195(2)azadi bachao andolan

Judgments citing CIT v. ALCATEL LUCENT CANADA

ACIT(Ltu-1), Mumbai vs. M/S. Tcs Ltd, Mumbai

ITA 5904/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Sept 2023AY 2014-15

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10ASection 115JSection 14ASection 19Section 40Section 90(1)(a)

…give rise to any income taxable in India, as a result of which the persons referred to in section 195 of the Act were not liable to' deduct any tax at source under section 195 of the Act. Decision of the Delhi High Court in CIT v. ALCATEL LUCENT CANADA [2015] 372 ITR 476 (1.)(Delhi) affirmed. Decisions of the Karnataka High Court in CIT v. SAMSUNG ELECTRONICS Co. Ltd. 12012J 345 ITR 494 (Karn) and CIT v. SUNRAY COMPUTERS P. LTD. [2012] 348 ITR 196 (Karn) and ruling of the Authority for Advance Rulings in CITRIX SYSTEMS ASIA PACIFIC Pry. LTD., In re (2012] 343 ITR 1 (AAR) reversed. The real nature of the transacti…

Tata Consultancy Serrvices Limited, Mumbai vs. DCIT-1, Mumbai

ITA 5199/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Sept 2023AY 2014-15

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10ASection 115JSection 14ASection 19Section 40Section 90(1)(a)

…give rise to any income taxable in India, as a result of which the persons referred to in section 195 of the Act were not liable to' deduct any tax at source under section 195 of the Act. Decision of the Delhi High Court in CIT v. ALCATEL LUCENT CANADA [2015] 372 ITR 476 (1.)(Delhi) affirmed. Decisions of the Karnataka High Court in CIT v. SAMSUNG ELECTRONICS Co. Ltd. 12012J 345 ITR 494 (Karn) and CIT v. SUNRAY COMPUTERS P. LTD. [2012] 348 ITR 196 (Karn) and ruling of the Authority for Advance Rulings in CITRIX SYSTEMS ASIA PACIFIC Pry. LTD., In re (2012] 343 ITR 1 (AAR) reversed. The real nature of the transacti…

Tata Consultancy Services Ltd, Mumbai vs. ACIT Large Tax Payer Unit-1, Mumbai

797/Mum/2018

ITA 1769/MUM/2018[2013-14]Status: DisposedITAT Mumbai11 Apr 2022AY 2013-14
Section 143(3)Section 2Section 2(43)Section 37Section 40Section 90

…ive rise to any income taxable in India, as a result of which the persons referred to in section 195 of the Act were not liable to' deduct any tax at source under section 195 of the Act. Decision of the Delhi High Court in CIT v. ALCATEL LUCENT CANADA [2015] 372 ITR 476 (1.)(Delhi) affirmed. Decisions of the Karnataka High Court in CIT v. SAMSUNG ELECTRONICS Co. Ltd. 12012J 345 ITR 494 (Karn) and CIT v. SUNRAY COMPUTERS P. LTD. [2012] 348 ITR 196 (Karn) and ruling of the Authority for Advance Rulings in CITRIX SYSTEMS ASIA PACIFIC Pry. LTD., In re (2012] 343 ITR 1 (AAR) reversed. The real nature of the transacti…

DCIT, Circle- 2(1)(1), International Taxation, New Delhi vs. Hp Services (Singapore) Pvt. Ltd., Singapore

In the result both appeals of the revenue department stands dismissed

ITA 3210/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Mar 2022AY 2010-11

Bench: Shrir. K. Panda & Shri N. K. Choudhry

For Appellant: Shri Satyen Sethi, AdvFor Respondent: Shri Anand Kumar Kedia, CIT DR
Section 143(2)Section 144CSection 250(6)Section 9(1)(vi)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRIR. K. PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER ITA No. 3209 & 3210/Del/2018 (Assessment Year: 2010-11) DCIT, Vs. HP Services (Singapore) Circle-2(1), Pvt. Ltd, International Taxation, 450, Alexandra Road, New Delhi Singapore PAN: AABCE1256C (Appellant) (Respondent) Revenue by : Shri Anand Kumar Kedia, CIT DR Assessee by: Shri Satyen Sethi, Adv Date of Hearing 23/02/2022 Date of pronouncement 31/03/2022 O R D E R PER N.K. CHOUDHRY, J. M.: 1. These appeals have been preferred by the revenue against the orders dated 28…

DCIT, Circle- 2(1)(1), International Taxation, New Delhi vs. Hp Services (Singapore) Pvt. Ltd., Singapore

In the result both appeals of the revenue department stands dismissed

ITA 3209/DEL/2018[2009-10]Status: DisposedITAT Delhi31 Mar 2022AY 2009-10

Bench: Shrir. K. Panda & Shri N. K. Choudhry

For Appellant: Shri Satyen Sethi, AdvFor Respondent: Shri Anand Kumar Kedia, CIT DR
Section 143(2)Section 144CSection 250(6)Section 9(1)(vi)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRIR. K. PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER ITA No. 3209 & 3210/Del/2018 (Assessment Year: 2010-11) DCIT, Vs. HP Services (Singapore) Circle-2(1), Pvt. Ltd, International Taxation, 450, Alexandra Road, New Delhi Singapore PAN: AABCE1256C (Appellant) (Respondent) Revenue by : Shri Anand Kumar Kedia, CIT DR Assessee by: Shri Satyen Sethi, Adv Date of Hearing 23/02/2022 Date of pronouncement 31/03/2022 O R D E R PER N.K. CHOUDHRY, J. M.: 1. These appeals have been preferred by the revenue against the orders dated 28…

Aspect Software Inc., Usa vs. DCIT Circle 1(1)((1 )International Taxation), New Delhi

The appeal of the assessee is hereby allowed

ITA 6661/DEL/2019[2016-17]Status: DisposedITAT Delhi24 Sept 2021AY 2016-17

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. Sunil Kumar, CIT DR
Section 115ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 6661/Del/2019 : Asstt. Year : 2016-17 Aspect Software Inc. Vs DCIT, C-56, Nizamuddin (East), Circle-1(1)(1), New Delhi-110013 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAGCA7513D Assessee by : Ms. Rashmi Chopra, Adv. Revenue by : Sh. Sunil Kumar, CIT DR Date of Hearing: 20.09.2021 Date of Pronouncement: 24.09.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the or…

Addl.CIT, Special Range-6, New Delhi vs. Nokia India Sales Pvt. Ltd., New Delhi

The appeal of the Revenue are partly allowed for statistical purpose

ITA 4425/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Jan 2021AY 2014-15

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 250Section 37(1)Section 40

…dalone basis. The Ld. AR submitted that the CIT(A) has recorded detailed reasons and deleted the addition following bindings decisions of Hon’ble jurisdictional High Court in case of DIT v. Ericsson A.B [2012] 343 1TR 470, CIT vs. Alcatel Lucent Canada [2015] 372 ITR 476 (Delhi HC) and others and has rightly held that consideration received by Assessee as a distributor of phones cannot be artificially split between price for hardware and software. 10. We have heard both the parties and perused the material available on record. It is pertinent to note that the CIT(A) has given a detailed finding as relates to non…

Nokia India Sales Pvt. Ltd., New Delhi vs. Addl.CIT, Special Range-6, New Delhi

The appeal of the Revenue are partly allowed for statistical purpose

ITA 2527/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Jan 2021AY 2014-15

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 250Section 37(1)Section 40

…dalone basis. The Ld. AR submitted that the CIT(A) has recorded detailed reasons and deleted the addition following bindings decisions of Hon’ble jurisdictional High Court in case of DIT v. Ericsson A.B [2012] 343 1TR 470, CIT vs. Alcatel Lucent Canada [2015] 372 ITR 476 (Delhi HC) and others and has rightly held that consideration received by Assessee as a distributor of phones cannot be artificially split between price for hardware and software. 10. We have heard both the parties and perused the material available on record. It is pertinent to note that the CIT(A) has given a detailed finding as relates to non…

Steria (India) Ltd., Noida vs. Addl. CIT, Spl. Range- 8, New Delhi

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 5745/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Sept 2020AY 2014-15

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…ectronics Co. Ltd. (supra). Accordingly, the reliance placed by the assessing officer on the decision of Samsung Electronics (supra) is misplaced. PCIT vs. M. Tech India P. Ltd.: 381 ITR 31 - Ericsson A.B. vs. DIT: 343 ITR 470 - Alcatel Lucent Canada vs. CIT: 372 ITR 476 - Page 90 of 95 CIT vs. Dynamic Vertical Software India (P) Ltd.: 332 ITR - 222 DIT v. Nokia Network, OY: 253 CTR 417 - The aforesaid distinction between copyright and copyrighted - article has also been approved by the Hon‟ble Tribunal in ITA No. 6687/Del/2019 vide order dated 01.05.2020, in appellant‟s own case for assessment year 2015-16, w…

M/S Steria Ndia Ltd., Noida vs. Addl CIT, New Delhi

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 741/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Sept 2020AY 2012-13

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…ectronics Co. Ltd. (supra). Accordingly, the reliance placed by the assessing officer on the decision of Samsung Electronics (supra) is misplaced. PCIT vs. M. Tech India P. Ltd.: 381 ITR 31 - Ericsson A.B. vs. DIT: 343 ITR 470 - Alcatel Lucent Canada vs. CIT: 372 ITR 476 - Page 90 of 95 CIT vs. Dynamic Vertical Software India (P) Ltd.: 332 ITR - 222 DIT v. Nokia Network, OY: 253 CTR 417 - The aforesaid distinction between copyright and copyrighted - article has also been approved by the Hon‟ble Tribunal in ITA No. 6687/Del/2019 vide order dated 01.05.2020, in appellant‟s own case for assessment year 2015-16, w…

Steria India Ltd., Noida vs. Addl.CIT, Speciaql Range-8, New Delhi

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 3992/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Sept 2020AY 2013-14

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…ectronics Co. Ltd. (supra). Accordingly, the reliance placed by the assessing officer on the decision of Samsung Electronics (supra) is misplaced. PCIT vs. M. Tech India P. Ltd.: 381 ITR 31 - Ericsson A.B. vs. DIT: 343 ITR 470 - Alcatel Lucent Canada vs. CIT: 372 ITR 476 - Page 90 of 95 CIT vs. Dynamic Vertical Software India (P) Ltd.: 332 ITR - 222 DIT v. Nokia Network, OY: 253 CTR 417 - The aforesaid distinction between copyright and copyrighted - article has also been approved by the Hon‟ble Tribunal in ITA No. 6687/Del/2019 vide order dated 01.05.2020, in appellant‟s own case for assessment year 2015-16, w…

M/S Shell Information Technology International Bv, Mumbai vs. Dy CIT (It) 4 (2)(1), Mumbai

In the result, appeal filed by the assessee for assessment year 2016-2017

ITA 6638/MUM/2019[2016-17]Status: DisposedITAT Mumbai06 Mar 2020AY 2016-17

Bench: Shri Pramod Kumar (Vp) & Shri Ram Lal Negi (Jm) Assessment Year: 2016-17 M/S Shell Information The Deputy Commissioner Of Technology International Bv, Income Tax (International C/O B S R & Co. Llp, Taxation)-4(2)(1), 5Th Floor, Lodha Excelus, Vs. 17Th Floor, Room No. 1708, Apollo Mills Compound, Air India Building, Nariman Point, N.M. Joshi Marg, Mahalakshmi, Mumbai - 400021 Mumbai - 400011 Pan: Aaics9091A (Appellant) (Respondent) Assessee By : Shri Madhur Agarwal (Ar) Revenue By : Shri V. Sreekar (Cit Dr) Date Of Hearing: 10/12/2019 Date Of Pronouncement: 06/03/2020

For Appellant: Shri Madhur Agarwal (AR)For Respondent: Shri V. Sreekar (CIT DR)
Section 143Section 2(24)Section 234B

…the issue which is applicable in the case of the assessee also. This ratio and principle has been followed and reiterated again in the case of Principal CIT vs M.Tech India Pvt Ltd (supra) and again in the decisions of Alacatel Lucent, Canada, reported [2015] 372 ITR 476 , wherein Hon’ble Delhi High Court relying upon its earlier two decisions in the case of DIT vs Ericson , [2012] 343 ITR 470 and DIT vs M/s Nokia Networks, reported in 358 ITR 259 (Del) concluded that, when assessee supplies the software which is incorporated on CD, it has applied only a tangible property and payment made for acquiring such a pro…

Shell Information Technology Inernational Bv, Mumbai vs. DCIT (It) 4(2)(1), Mumbai

In the result, appeal of the assessee is partly allowed as indicated above

ITA 7283/MUM/2018[2015-16]Status: DisposedITAT Mumbai10 Jan 2020AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Bledy. Cit (International Taxation) – 4(2)(1) M/S. Shell Information Technology V. Room No. 1708, 17Th Floor International Bv Air India Building, Nariman Point C/O B.S.R. & Co. Llp. Mumbai – 400 021 5Th Floor, Lodha Excelus Apollo Mills Compound, N.M. Joshi Marg Mahalakshmi, Mumbai – 400 011 Pan: Aaics9091A (Appellant) (Respondent) Assessee By : Shri Madhur Agarwal Department By : Shri V. Sreekar

For Appellant: Shri Madhur AgarwalFor Respondent: Shri V. Sreekar
Section 2(24)Section 234BSection 234DSection 244A

…see also. This ratio and principle has been followed and reiterated again in the 11 M/s. Shell Information Technology International BV case of Principal CIT vs M.Tech India Pvt Ltd (supra) and again in the decisions of Alacatel Lucent, Canada, reported [2015] 372 ITR 476 , wherein Hon’ble Delhi High Court relying upon its earlier two decisions in the case of DIT vs Ericson , [2012] 343 ITR 470 and DIT vs M/s Nokia Networks, reported in 358 ITR 259 (Del) concluded that, when assessee supplies the software which is incorporated on CD, it has applied only a tangible property and payment made for acquiring such a pro…

Amadeus Global Travel Distribution Sa, Spain vs. ADIT, New Delhi

The appeal of the assessee is allowed with above direction

ITA 1494/DEL/2011[2006-07]Status: DisposedITAT Delhi18 Jul 2019AY 2006-07

Bench: Shri Kuldip Singh & Shri Prashant Maharishiamadeus Global Travel Vs. Adit, Distribution Sa Circle-1(1), (Now Known As Amadeus It International Taxation, Group Sa), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain Pan: Aafca9629P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 80HSection 9

…t Act, 1957 and, therefore what is transferred is not a copyright but actually a copyrighted article. Further, since the purchaser cannot commercially exploit the software, therefore a copyright is not transferred. In the case of Alcatel Lucent Canada v. CIT: 372 ITR 476 (Delhi), the assessee a French company was engaged in the manufacture, trade and supply equipments and services for GSM Cellular Radio Telephones Systems. The assessee had supplied hardware and software to various entities in India. Software licenced by the assessee embodied the process which was required to control and manage the specific set of…

DCIT, New Delhi vs. M/S. Alcatel Lucent Portugal Sa, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3410/DEL/2015[2003-04]Status: DisposedITAT Delhi31 Aug 2018AY 2003-04

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Surender Pal, Sr.D.RFor Respondent: Shri Shagun Mahajan, CA
Section 147Section 148

…ng.” 4. Before us, the learned counsel submitted that, now this issue stands covered by the judgment of the Tribunal in assessee’s own case for the Assessment Year 2008-09 which has also been affirmed by the Hon'ble Delhi High Court, since reported in (2015) 372 ITR 476. 4 I.T.A. No.3410/DEL/2015 5. Learned Department Representative also admitted that the issue stands covered by the judgment of Hon'ble Delhi High Court. 6. After considering the relevant findings given in the impugned order as well as the argument placed by the learned counsel, we find that the only issue raised before us is, whether the royalt…

Shell Information Technology International Bv, Mumbai vs. Asst. Commissioner of Income Tax(International Taxation)-4(2)(1), Mumbai

In the result, appeal filed by the assessee for assessment year 2011-12 is partly allowed

ITA 2058/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 May 2018AY 2011-12

Bench: Shri Rajendra, Am & Shri Ram Lal Negi, Jm आिकर अपील सं./Ita No. 2058/Mum/2016 (धििाारण वर्ा / Assessment Year: 2011-12) M/S Shell Information Technology Vs. The Assistant Commissioner Of International Bv, Income Tax (International C/O B S R & Co. Llp, Taxation)-4(2)(1), 1St Floor, Lodha Excelus, Scindia House, Ballard Estate, Apollo Mills Compound, N.M. Road, Mumbai - 400038 N.M. Joshi Marg, Mahalaxmi, Mumbai - 400011 स्थािी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaics9091A (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) राजस्व की ओर से / Assessee By : Shri Madhuragrawal (Ar) यनर्ावररती की ओर से /Revenue By : Shri Samuel Darse (Cit Dr) सुनर्ाई की तारीख / Date Of Hearing : 27/02/2018 घोषणा की तारीख/Date Of Pronouncement: 28/05/2018

For Appellant: Shri MadhurAgrawal (AR)For Respondent: Shri Samuel Darse (CIT DR)
Section 143(3)Section 144C(13)Section 2(24)Section 234ASection 234BSection 271(1)(c)Section 9(1)(vi)

…he issue which is applicable in the case of the assessee also. This ratio and principle has been followed and reiterated again in the case of Principal CIT us M. Tech India Put Ltd (supra) and again in the decisions of Alacatel Lucent, Canada, reported [2015] 372 ITR 476, wherein 11 Assessment Year: 2011-12 Hon'ble Delhi High Court relying upon its earlier two decisions in the case of DIT us Ericson, [2012] 343 ITR 470 and DIT vs M/s Nokia Networks, reported in 358 ITR 259 (Del) concluded that, when assessee supplies the software which is incorporated on CD, it has applied only a tangible property and payment…

DCIT 2(3)(1), Mumbai vs. Western Outdoor Interactive P.Ltd, Mumbai

In the result, both the appeals are dismissed

ITA 247/MUM/2016[2012-13]Status: DisposedITAT Mumbai26 Feb 2018AY 2012-13

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

Section 143(3)Section 195Section 40Section 9Section 9(1)

…to establish that there is transfer of all or any rights (including the granting of any license) in respect of copyright of a literary, artistic or scientific work, as held in DIT v. Ericcson A B 343 ITR 470 (Del.) and followed in CIT v. Alcatel Lucent Canada 372 ITR 476 (Del.) Examination of the Content Agreements of the appellant with Columbus Travel Media Ltd. and Zagat Survey LLC reveal that the assessee has obtained non exclusive, non transferable licenses from both parties. The assessee cannot edit, modify, use copy, transmit, display or redistribute the Works in any way except as permitted by the licensor.…

Shell Information Technology International Bv, Mumbai vs. DCIT (It) 4(1)(2), Mumbai

In the result, both the appeals of assessee are allowed

ITA 1203/MUM/2015[2010-11]Status: DisposedITAT Mumbai16 Nov 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri G. Manjunatha, Am

For Appellant: Niraj Sheth, ARFor Respondent: Samuel Darse, DR
Section 143(3)Section 90

…the issue which is applicable in the case of the assessee also. This ratio and principle has been followed and reiterated again in the case of Principal CIT vs M.Tech India Pvt Ltd (supra) and again in the decisions of Alacatel Lucent, Canada, reported [2015] 372 ITR 476 , wherein Hon’ble Delhi High Court relying upon its earlier two decisions in the case of DIT vs Ericson , [2012] 343 ITR 470 and DIT vs M/s Nokia Networks, reported in 358 ITR 259 (Del) concluded that, when assessee supplies the software which is incorporated on CD, it has applied only a tangible property and payment made for acquiring such a M/s…

Shell Information Technology International Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, both the appeals of assessee are allowed

ITA 2204/MUM/2014[2009-10]Status: DisposedITAT Mumbai16 Nov 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri G. Manjunatha, Am

For Appellant: Niraj Sheth, ARFor Respondent: Samuel Darse, DR
Section 143(3)Section 90

…the issue which is applicable in the case of the assessee also. This ratio and principle has been followed and reiterated again in the case of Principal CIT vs M.Tech India Pvt Ltd (supra) and again in the decisions of Alacatel Lucent, Canada, reported [2015] 372 ITR 476 , wherein Hon’ble Delhi High Court relying upon its earlier two decisions in the case of DIT vs Ericson , [2012] 343 ITR 470 and DIT vs M/s Nokia Networks, reported in 358 ITR 259 (Del) concluded that, when assessee supplies the software which is incorporated on CD, it has applied only a tangible property and payment made for acquiring such a M/s…

Shell Information Technology International Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, the Revenue’s appeals for A

ITA 729/MUM/2012[2008-09]Status: DisposedITAT Mumbai15 Mar 2017AY 2008-09

Bench: Shri Amit Shukla, Jm& Shri Ashwani Taneja, Am

For Appellant: S/Shri Rahul K Mitra, Harsh Kapadia &For Respondent: Shri Jasbir S Chouhan
Section 143(3)Section 144C

…the issue which is applicable in the case of the assessee also. This ratio and principle has been followed and reiterated again in the case of Principal CIT vs M.Tech India Pvt Ltd (supra) and again in the decisions of Alacatel Lucent, Canada, reported [2015] 372 ITR 476 , wherein Hon’ble Delhi High Court relying upon its earlier two decisions in the case of DIT vs Ericson , [2012] 343 ITR 470 and DIT vs M/s Nokia Networks, reported in 358 ITR 259 (Del) concluded that, when assessee supplies the software which is incorporated on CD, it has applied only a tangible property and payment made for acquiring such a pro…