DDIT v. Solidworks Corporation

51 SOT 34Income Tax Appellate Tribunal2012#11731 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 1961Section 143(3)Section 143(3) of Income Tax ActSection 144C(3)Section 144C(3) of Income Tax ActSection 9(1)(vi)Section 9(1)(vi) of Income Tax Act

Judgments citing DDIT v. Solidworks Corporation

DCIT INTL. TAX 1(2)(2), NEW DELHI vs. DASSAULT SYSTEMES BIOVIA K.K., JAPAN

ITA 1253/DEL/2023[2017-18]Status: DisposedITAT Delhi23 Jan 2024AY 2017-18

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharma

For Appellant: Shri Vishal Kalra, Shri S.S. TomarFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 143(3)Section 9(1)(vi)

…IT(A) had set aside by holding as under:- “8.3 The AR also drew my attention to the favourable decision of Mumbai Bench of ITAT in case of one of its group entity, Dassault Systemes vs DDIT [2017] 79 taxmann.com 205, and DDIT vs Solid Works Corporation [2012] 51 SOT 34 (Mumbai), wherein the ITAT on identical facts held that receipt on account of sale of shrink- wrapped software was not in nature of royalty and, hence, was not liable to tax in India in view of provisions of section 9(1)(vi) of the Act as well as article 12(3) of DTAA between India and USA. 8.4 Further, the AR placed reliance on another case of the…

DCIT, CIRCLE 1(2)(2), INTERNATIONAL TAXATION, NEW DELHI vs. DASSAULT SYSTEMS BIOVIA K.K., JAPAN

ITA 1252/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Jan 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharma

For Appellant: Shri Vishal Kalra, Shri S.S. TomarFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 143(3)Section 9(1)(vi)

…IT(A) had set aside by holding as under:- “8.3 The AR also drew my attention to the favourable decision of Mumbai Bench of ITAT in case of one of its group entity, Dassault Systemes vs DDIT [2017] 79 taxmann.com 205, and DDIT vs Solid Works Corporation [2012] 51 SOT 34 (Mumbai), wherein the ITAT on identical facts held that receipt on account of sale of shrink- wrapped software was not in nature of royalty and, hence, was not liable to tax in India in view of provisions of section 9(1)(vi) of the Act as well as article 12(3) of DTAA between India and USA. 8.4 Further, the AR placed reliance on another case of the…

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

…43 (Delhi - Trib.) Amadeus Global Travel Distribution SA Vs. ADIT  ADIT (IT) v. First Advantage (P.) Ltd.: ITA No.3031 & 3032/Mum/2010 (Mum)  ADIT(IT) v. Baan Global BV: 49 ITR(T) 73 (Mum)  Factset Research: 317 ITR 169 (AAR)  DDIT vs. Solid Works: (2012) 51 SOT 34 (Mum)  Kansai Nerolac Paints Ltd.: 134 TTJ 342 (ITAT Mum)  DDIT v. Alcatel USA International: 43 SOT 31 (Mum) (URO)  DDIT vs Reliance Industries Ltd.: (2011) 43 SOT 506 (ITAT Mum)  Novel Inc. v DDIT [2011] 16 taxmann.com 186 (Mum.)  ADIT vs TII Team Telecom International Private Limited (2011) 140 TTJ (Mum) 649  ADIT vs Siemens Aktiongesellsc…

PIDILITE INDUSTRIES LTD,MUMBAI vs. ITO TDS 2(5), MUMBAI

In the result, appeal filed by the assessee is partly allowed, for

ITA 2174/MUM/2014[2008-09]Status: DisposedITAT Mumbai31 Jan 2018AY 2008-09

Bench: Shri Mahavir Singh() & Shri G Manjunatha ()

Section 191Section 194CSection 194JSection 201Section 201(1)

…CTR 329) (Delhi HC) (para 97 to 100) CIT v. Halliburton Export Inc. (ITA No. 36372016) (Delhi HC) (follows Infrasoft- para 5-9) DIT v. Ericsson A.B. (343 ITR 470) (Delhi HC) Galatea Limited v. DCIT (ITA No. 749/Mum./2015) (Mum.) DDIT v. Solid Works Corpn. (51 SOT 34) (Mum.) Addl. DIT v. Baan Global BV (ITA No. 70487Mum/2010) (Mum.) (para 11 & 13) Shinhan Bank v. DDIT (ITA No. 19367Mum72014) (Mum.) (para 8) DDIT v. M7s. Reliance Industries Industries Ltd. and vice-versa (ITA No. 19807Mum- 2008 and others) (order dated May 18, 2016) Capgemini Business Services India Ltd. v. ACIT (ITA No. 77797M/2011) (Mum.) T…

INTECH BILLING IRELAND,MUMBAI vs. DDIT (IT) RG 3(1), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 1535/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Jan 2018AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manjunatha, Hon'Bleintec Billing Ireland V. The Assistant Director Of Income –Tax C/O S.R.B.C & Associates Llp (International Taxation), 14Th Floor, The Ruby, Range 3(1), Scindia House, 29 Senapati Bapat Marg, Mumbai - 400 038 Dadar (West) Mumbai – 400 028 Pan No: Aadca 7890 E (Appellant) (Respondent) Assessee By : Shri M.P. Lohia Shri Nikhil Tiwari Department By : Shri Samuel Darse

For Appellant: Shri M.P. LohiaFor Respondent: Shri Samuel Darse
Section 234BSection 271(1)(c)Section 9Section 9(1)(vi)

…by the Tribunal vide an order dated: 18/11/2016 on a MA filed by the assesse. The main grounds for recalling of the aforesaid order of the tribunal were twofold: (i) The decision of the coordinate bench of the Tribunal in the case of Solid Works Corporation (51 SOT 34) was not considered. 29 Intec Billing Ireland (ii) Misreading of Delhi high court decision in the case of DIT Vs. Ericsson A.B (ITA No. 504/2007 dated 23.12.2007) 50. The department is considering filing of Writ Petition before the Bombay HC against the aforesaid order of the Tribunal recalling its order in the case of Reliance Infocomm. 51. The…

ASST CIT (IT) 4(2)(2), MUMBAI vs. SOCIETE GENERALE, MUMBAI

The appeal of the revenue is partly allowed

ITA 4542/MUM/2015[2009-10]Status: DisposedITAT Mumbai11 Sept 2017AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No. 4542 & 1671/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10 & 2010-11) Dy. Cit(It)-4(2)(2), M/S. Societe Generale 1St Floor, R. No. 120, 19Th Floor, Tower ‘A’ बिधम/ Scindia House, Ballard Estate Peninsula Business Park, Vs. N.M. Road, Mumbai-400 038 Ganpatrao Kadam Marg Lower Parel, Mumbai 400013 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabcs7484C (अपीलाथी/Revenue ) (प्रत्यथी /Assessee) :

For Appellant: Shri Brijmohan P. Agarwal, A.RFor Respondent: Shri M.V. Rajguru, Sr. D.R
Section 143Section 143(3)Section 40Section 9(1)

…ons of the DTAA and concluded that the payments made were for the supply of goods and were not in the nature of royalty as far as the provisions of the DTAA were concerned. 8. The jurisdictional Mumbai Tribunal in the cases of DDIT Vs. Solidworks Corporation (51 SOT 34) and ACIT Vs. Sonata Information Technology Ltd. (55 SOT 455) after considering both the decisions of the Delhi High Court in the Nokia Networks case (supra) and the Karnataka High Court decision in the Samsung Electronics case (supra) preferred to follow the Delhi High Court decision in the Nokia Networks case to hold that the consideration paid f…

DCIT, (IT)- 4(2)(2), MUMBAI vs. SOCIETE GENERALE, MUMBAI

The appeal of the revenue is partly allowed

ITA 1671/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 Sept 2017AY 2010-11

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No. 4542 & 1671/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10 & 2010-11) Dy. Cit(It)-4(2)(2), M/S. Societe Generale 1St Floor, R. No. 120, 19Th Floor, Tower ‘A’ बिधम/ Scindia House, Ballard Estate Peninsula Business Park, Vs. N.M. Road, Mumbai-400 038 Ganpatrao Kadam Marg Lower Parel, Mumbai 400013 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabcs7484C (अपीलाथी/Revenue ) (प्रत्यथी /Assessee) :

For Appellant: Shri Brijmohan P. Agarwal, A.RFor Respondent: Shri M.V. Rajguru, Sr. D.R
Section 143Section 143(3)Section 40Section 9(1)

…ons of the DTAA and concluded that the payments made were for the supply of goods and were not in the nature of royalty as far as the provisions of the DTAA were concerned. 8. The jurisdictional Mumbai Tribunal in the cases of DDIT Vs. Solidworks Corporation (51 SOT 34) and ACIT Vs. Sonata Information Technology Ltd. (55 SOT 455) after considering both the decisions of the Delhi High Court in the Nokia Networks case (supra) and the Karnataka High Court decision in the Samsung Electronics case (supra) preferred to follow the Delhi High Court decision in the Nokia Networks case to hold that the consideration paid f…

GO AIRLINES (INDIA) LTD,MUMBAI vs. DDIT (IT) 3(1), MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 7326/MUM/2014[]Status: DisposedITAT Mumbai03 May 2017

Bench: Shri B.R. Baskaran (Am)& Shri Shaktijit Dey (Jm)

Section 195Section 9(1)(vi)

…ld in the case of CIT Vs. Vegetable Products Ltd. (88 ITR 192), the view in favour of the assessee should be adopted when there are two conflicting views. The said ratio was applied by the Coordinate Bench in the case of DDIT Vs. M/s. Solid Works Corporation (51 SOT 34). Learned AR also submitted that the Coordinate Bench has held that the payment made for use of software cannot be regarded as royalty in the case of DDIT Vs. Reliance Industries Ltd. (159 ITD 208) and also in the case of Capgemini Business Services (India) Ltd. Vs. ACIT (178 TTJ 129) and also in the case of ADIT Vs. First Advantage (P) Ltd. (77 Ta…

M/S. I 2 TECHNOLOGIES (NETHERLAND) B.V.,MUMBAI vs. ADIT RG. - 3(1), MUMBAI

In the result, appeal filed by assessee for AYs 2002-03, 2004-05 are allowed and the appeal filed by Revenue against deletion of penalty levied u/s 271(1)(c) is dismissed

ITA 2410/MUM/2007[2002-2003]Status: DisposedITAT Mumbai31 Mar 2017AY 2002-2003

Bench: Shri Jason P. Boaz & Shri Pawan Singh

For Respondent: Sh. M.V.Rajguru
Section 21(1)(c)Section 254(1)Section 271(1)(c)Section 44A

…ITA No(s). 2410/M/2007, 6449/M/2008 & 1718/M/2008 i2 Technologies( Netherland)BV IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “L”, MUMBAI BEFORE SHRI JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.6449 /Mum/2008 (Assessment Year- 2004-05) M/s i 2 Technologies ACIT (International Taxation) - (Netherland) BV, 3 (1), 143-B&C,S.D.F. –V, Mumbai Vs. SEEPZ, Andheri East Mumbai-400096 PAN:AACI0320B (Appellant) (Respondent) ITA No.1718 /Mum/2007 (Assessment Year- 2002-03) ACIT(International Taxation) -3 M/s i 2 Technologies (1), (Netherland) BV, Mumbai 143-B&C,S.D.F. –V, Vs. SEEPZ, Andheri…

DDIT v. Solidworks Corporation (51 SOT 34) — Cited in 9 Judgments | BharatTax