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

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

In the result, the Revenue’s appeals for A

ITA 3818/MUM/2011[2007-08]Status: DisposedITAT Mumbai15 Mar 2017AY 2007-08

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…

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

In the result, the Revenue’s appeals for A

ITA 5051/MUM/2009[2006-07]Status: DisposedITAT Mumbai15 Mar 2017AY 2006-07

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…

Hitt Holland Institute of Traffic Technology B. V vs. DDIT, International Taxation 1(1), Kolkata

In the result, appeal of the Assessee is partly allowed

ITA 574/KOL/2014[2010-2011]Status: DisposedITAT Kolkata08 Feb 2017AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 574/Kol/2014 Assessment Year : 2010-11 Hitt Holland Institute Of Traffic -Vs.- D.D.I.T. (Intl.T)-1, Technology B.V., Kolkata Kolkata. [Pan : Aabch 5694 R] (Respondent) (Appellant) For The Appellant : Shri S.K.Agarwal, Ar For The Respondent : Shri.G.Mallikarjuna, Cit(Dr) Date Of Hearing : 02.02.2017. Date Of Pronouncement : 08.02.2017. Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri.G.Mallikarjuna, CIT(DR)
Section 143(3)Section 144C(13)

…ale consideration of machine would not be liable to be taxed in its hands in India.” 19. Similar views have been propounded in the following judicial pronouncements: DIT v. Nokia Networks O.Y. (2013) 358 ITR 259 (Delhi HC) CIT v. Alcatel Lucent Canada (2015) 372 ITR 476 (Delhi HC) DOIT vs Reliance Industries Ltd. (20 J 6) 69 taxmann.com 3 11 (Mumbai ITAT) Motorola Inc. v/s DCIT (2005) 95 ITD 269 (Delhi SB) ADIT vs Siemens Aktiengesellschaft (2013) 19 ITR(T) 336 (Mumbai ITAT) 20. The learned DR relied on the directions of the DRP. We have considered the rival contentions. In the light of the judicial pronounceme…

The Commissioner of Income Tax International Taxation-2 vs. Zte Corporation

ITA/908/2016HC Delhi24 Jan 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 133ASection 14Section 148Section 234BSection 9Section 9(1)

…ITA-904-909/2016 Page 1 of 21 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON: 16.01.2017 % PRONOUNCED ON: 24.01.2017 + ITA 904/2016, ITA 905/2016, CM APPL.46510/2016 ITA 906/2016, CM APPL.46511/2016 ITA 907/2016, CM APPL.46512/2016 ITA 908/2016, CM APPL.46513/2016 ITA 909/2016, CM APPL.46515/2016 THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-2 ..... Appellant versus ZTE CORPORATION ..... Respondent Appearance: Mr. Ruchir Bhatia, Sr. Standing Counsel with Mr. P…

The Commissioner of Income Tax International Taxation-2 vs. Zte Corporation

ITA/905/2016HC Delhi24 Jan 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 133ASection 14Section 148Section 234BSection 9Section 9(1)

…ITA-904-909/2016 Page 1 of 21 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON: 16.01.2017 % PRONOUNCED ON: 24.01.2017 + ITA 904/2016, ITA 905/2016, CM APPL.46510/2016 ITA 906/2016, CM APPL.46511/2016 ITA 907/2016, CM APPL.46512/2016 ITA 908/2016, CM APPL.46513/2016 ITA 909/2016, CM APPL.46515/2016 THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-2 ..... Appellant versus ZTE CORPORATION ..... Respondent Appearance: Mr. Ruchir Bhatia, Sr. Standing Counsel with Mr. P…

The Commissioner of Income Tax International Taxation-2 vs. Zte Corporation

ITA/909/2016HC Delhi24 Jan 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 133ASection 14Section 148Section 234BSection 9Section 9(1)

…ITA-904-909/2016 Page 1 of 21 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON: 16.01.2017 % PRONOUNCED ON: 24.01.2017 + ITA 904/2016, ITA 905/2016, CM APPL.46510/2016 ITA 906/2016, CM APPL.46511/2016 ITA 907/2016, CM APPL.46512/2016 ITA 908/2016, CM APPL.46513/2016 ITA 909/2016, CM APPL.46515/2016 THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-2 ..... Appellant versus ZTE CORPORATION ..... Respondent Appearance: Mr. Ruchir Bhatia, Sr. Standing Counsel with Mr. P…

The Commissioner of Income Tax International Taxation-2 vs. Zte Corporation

ITA/907/2016HC Delhi24 Jan 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 133ASection 14Section 148Section 234BSection 9Section 9(1)

…ITA-904-909/2016 Page 1 of 21 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON: 16.01.2017 % PRONOUNCED ON: 24.01.2017 + ITA 904/2016, ITA 905/2016, CM APPL.46510/2016 ITA 906/2016, CM APPL.46511/2016 ITA 907/2016, CM APPL.46512/2016 ITA 908/2016, CM APPL.46513/2016 ITA 909/2016, CM APPL.46515/2016 THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-2 ..... Appellant versus ZTE CORPORATION ..... Respondent Appearance: Mr. Ruchir Bhatia, Sr. Standing Counsel with Mr. P…

The Commissioner of Income Tax International Taxation-2 vs. Zte Corporation

ITA/906/2016HC Delhi24 Jan 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 133ASection 14Section 148Section 234BSection 9Section 9(1)

…ITA-904-909/2016 Page 1 of 21 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON: 16.01.2017 % PRONOUNCED ON: 24.01.2017 + ITA 904/2016, ITA 905/2016, CM APPL.46510/2016 ITA 906/2016, CM APPL.46511/2016 ITA 907/2016, CM APPL.46512/2016 ITA 908/2016, CM APPL.46513/2016 ITA 909/2016, CM APPL.46515/2016 THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-2 ..... Appellant versus ZTE CORPORATION ..... Respondent Appearance: Mr. Ruchir Bhatia, Sr. Standing Counsel with Mr. P…

Galatea Ltd, Mumbai vs. DCIT (It) RG 2(3)(2), Mumbai

In the result, the assessee’s appeal for A

ITA 5434/MUM/2015[2012-13]Status: DisposedITAT Mumbai29 Jun 2016AY 2012-13

Bench: Shri Jason P. Boaz & Shri Saktijit Daym/S. Galatea Ltd. Dcit (International Taxation) P.O. 1156, Industrial Vs. Range 2(3)(2) Area, Dalton, Israel Mumbai Pan - Aadcg8396D Appellant Respondent

For Appellant: Shri Bomi Daruwala &For Respondent: Shri Jasbir Chouhan
Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 144C(5)Section 9(1)(vi)Section 90(2)

…lied upon the following judgments:– i) DIT v/s Ericsson A.B., 343 ITR 470 (Delhi); ii) DIT v/s Nokia Networks O.Y., 358 ITR 259 (Delhi); iii) Bharati Airtel Limited v/s Commissioner of Customs, 286 ELT 270 (Bangalore); and iv) CIT v/s Alcatel Lucent, Canada, 372 ITR 476 (Del.). 7. Second argument made by the Ld. Counsel for the assessee is that even if it is admitted that payments made to the customers of the assessee company towards software is not considered as integral part of the machine and liable to tax on standalone basis as “Royalty”, and even if the amendment made in the law by way of insertion of Expla…

Infor Global Solutions Barneveld) Bv ( Now Known As Infor (Barneveld) Bv), Hyderabad vs. DDIT (It) Cir 3(1), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 777/MUM/2013[2008-09]Status: DisposedITAT Mumbai13 Jun 2016AY 2008-09

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…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 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 prope…

Infor Global Solutions Barneveld) Bv, Hyderabad vs. DDIT (It) Cir 3(1), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 776/MUM/2013[2007-08]Status: DisposedITAT Mumbai13 Jun 2016AY 2007-08

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…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 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 prope…

ITO (It) TDS 3, Mumbai vs. Ssa Global Technologies (I) P.Ltd ( Formerly Knwona As Infor Global Solutions (I) P.Ltd), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 3049/MUM/2011[2007-08]Status: DisposedITAT Mumbai13 Jun 2016AY 2007-08

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…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 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 prope…

ADIT (It) 3(2), Mumbai vs. Baan Global B.V. Now Known As Information Global Solution ( Barneveld) Bv, Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 7048/MUM/2010[2006-07]Status: DisposedITAT Mumbai13 Jun 2016AY 2006-07

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…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 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 prope…

Galatea Ltd, Mumbai vs. DCIT It RG 2(3)(2), Mumbai

In the result, appeal may be treated as partly allowed for statistical purposes

ITA 749/MUM/2015[2011-12]Status: DisposedITAT Mumbai24 Feb 2016AY 2011-12

Bench: Shri C.N. Prasad & Shri Ashwani Taneja

For Appellant: Shri Bomi Daruwala a/wFor Respondent: Shri Jasbir Chauhan, CIT-DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 234BSection 271(1)(c)Section 9(1)(vi)

…ng judgments:– i) DIT v/s Ericsson A.B., 343 ITR 470 (Delhi); ii) DIT v/s Nokia Networks O.Y., 358 ITR 259 (Delhi); 7 Galatea Limited iii) Bharati Airtel Limited v/s Commissioner of Customs, 286 ELT 270 (Bangalore); and iv) CIT v/s Alcatel Lucent, Canada, 372 ITR 476 (Del.). Second argument made by the Ld. Counsel for the 7. assessee is that even if it is admitted that payments made to the customers of the assessee company towards software is not considered as integral part of the machine and liable to tax on standalone basis as “Royalty”, and even if the amendment made in the law by way of insertion of Expl…