DIT v. Ericsson

ASPECT SOFTWARE INC.,USA vs. DCIT CIRCLE 1(1)((1 )INTERNATIONAL TAXATION), NEW DELHI

The appeal of the assessee is hereby allowed

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

…n by the Appellant including the Hon’ble Apex Court and the jurisdictional High Court in the cases of Tata Consultancy Services (2004) (271 ITR 401) (SC), ZTE Corporation (2017) (237 DLT 572) (Del HC), Infrasoft Ltd. (264 CTR 239), Ericsson A.B. and Metapath (343 ITR 370) (Del HC), Nokia Networks OY (253 CTR 0417) (Del HC), Alcatel Lucent Canada (2015) (372 ITR 0476) (Del HC) on the one side and rather relying on the decisions of other courts and AAR in the cases of Samsung Electronics [(203 taxman 477) (Kar HC) / (TS-696-HC-2011)], Millenium IT Software [(338 ITR 391) (AAR) / (TS-585-AAR-2011)], ING Vysya Bank L…

M/S CAST SOFTWARE INC.,DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, appeal of Assessee is allowed for statistical purposes

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

…nts. The DRP also prepared a chart with regard to matter in issue with reference to the Judgment of Hon’ble Karnataka High Court in the case of CIT vs. Samsung Electronics Co. Ltd., (supra) and Judgment of Hon’ble Delhi High Court in the case of Ericsson A.B. 343 ITR 370 and ITAT, Special Bench in the case of Motorola and Others. However, following the decision of the Hon’ble Karnataka High Court in the case of CIT vs. Samsung Electronics Co. Ltd., (supra) and others, rejected the objections of the assessee. It was also observed that since Treaty clearly covers both payments for the use simplicitor of or the righ…

ASPECT SOFTWARE INC.,USA vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, both the appeals of the assessee stand partly

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastavaay: 2012-13 Ay: 2013-14

…ing and distinguishing the decisions relied upon by the Appellant including the Hon’ble Apex Court and the jurisdictional High Court in the cases of Tata Consultancy Services (2004) (271 ITR 401) (SC), Infrasoft Ltd. (264 CTR 239), Ericsson A.B. and Metapath (343 ITR 370) (Del HC), Nokia Networks OY (TS-700-HC- 2012) (Del HC) on the one side and rather relying on the decisions of other courts and AAR in the cases of Samsung Electronics [(203 taxman 477) (Kar HC) / (TS-696-HC-2011)], Millenium IT Software [(338 ITR 391) (AAR) / (TS-585- AAR-2011)], ING Vysya Bank Ltd. DDIT (61 DTR 401, ITAT Bangalore), Citrix Syst…

ASPECT SOFTWARE INC.,USA vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, both the appeals of the assessee stand partly

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastavaay: 2012-13 Ay: 2013-14

…ing and distinguishing the decisions relied upon by the Appellant including the Hon’ble Apex Court and the jurisdictional High Court in the cases of Tata Consultancy Services (2004) (271 ITR 401) (SC), Infrasoft Ltd. (264 CTR 239), Ericsson A.B. and Metapath (343 ITR 370) (Del HC), Nokia Networks OY (TS-700-HC- 2012) (Del HC) on the one side and rather relying on the decisions of other courts and AAR in the cases of Samsung Electronics [(203 taxman 477) (Kar HC) / (TS-696-HC-2011)], Millenium IT Software [(338 ITR 391) (AAR) / (TS-585- AAR-2011)], ING Vysya Bank Ltd. DDIT (61 DTR 401, ITAT Bangalore), Citrix Syst…

DDIT, NEW DELHI vs. M/S. ESERVGLOBAL SA, NEW DELHI

In the result appeal filed by revenue stands dismissed

Bench: Shri J. S. Reddy & Smt. Beena A. Pillai

…vices to the customers of Nortel by assessee is in the nature of royalty, and is taxable in India. Ld. Counsel for assessee submitted that issue stands squarely covered by decision of Hon’ble Delhi High Court in the case of DDIT versus Ericsson AB reported in 343 ITR 370. He submitted that Ld. CIT (A) has deleted the addition made by Assessing Officer by relying upon the judgments passed by Hon’ble Delhi High Court in the case of Ericsson AB (supra) along with the following decisions: • Geoffrey Manners vs. CIT reported in 2 to 1 ITR 695 • graphite versus CIT reported in 188 ITR 146 • Jyotikana vs. CIT reported…

M/S ASPECT SOFTWARE INC.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeal filed by the assessee stands disposed off accordingly

Bench: Shri S. V. Mehrotra & Smt. Beena A. Pillai

…e Ld. AO/ DRP have erred in not relying and distinguishing the decisions of the Hon'ble Apex Court and the jurisdictional High Court in the cases of Tata Consultancy Services (2004) (271 ITR 401) (SC), Infrasoft Ltd. (264 CTR 239), Ericsson A.B. and Metapath (343 ITR 370) (Del HC), Nokia Networks OY (TS-700-HC-2012) (Del. HC) on the one side and relying on the decisions of other courts and AAR in the cases of Samsung Electronics [(203 taxman 477) (Kar. HC) / (TS-696-HC-2011)], Millenium IT Software [(338 ITR 391) (AAR) / (TS-585- AAR-2011)], ING Vysya Bank Ltd. DDIT (61 DTR 401, ITAT Bangalore), Citrix Systems (3…

ITO (TDS), NEW DELHI vs. BHARTI AIRTEL LTD., GURGAON

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

…lty.” 112 ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] Gracemac Co. vs. ADIT 134 TTJ (Delhi) 257, CIT vs. Siemens Aktiongesellschaft, 310 ITR 320 (Bom.), DIT vs. Ericsson, 343 ITR 370, relied on.” 64. Recently, the Hon’ble Delhi High Court in the case of DIT vs. New Skies Satellite BV & Ors. In ITA No. 473/2012 & Ors. Vide judgment dated 8.2.2016 has held as under:- “39. It is now essential to decide the second question i.e. whether the assessees in the present case will obtain any relief from the provisions of the DTAAs. Un…

ITO (TDS), NEW DELHI vs. BHARTI AIRTEL LTD., GURGAON

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

…lty.” 112 ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] Gracemac Co. vs. ADIT 134 TTJ (Delhi) 257, CIT vs. Siemens Aktiongesellschaft, 310 ITR 320 (Bom.), DIT vs. Ericsson, 343 ITR 370, relied on.” 64. Recently, the Hon’ble Delhi High Court in the case of DIT vs. New Skies Satellite BV & Ors. In ITA No. 473/2012 & Ors. Vide judgment dated 8.2.2016 has held as under:- “39. It is now essential to decide the second question i.e. whether the assessees in the present case will obtain any relief from the provisions of the DTAAs. Un…

BHARTI AIRTEL LTD.,GURGAON vs. ITO (TDS), NEW DELHI

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

…lty.” 112 ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] Gracemac Co. vs. ADIT 134 TTJ (Delhi) 257, CIT vs. Siemens Aktiongesellschaft, 310 ITR 320 (Bom.), DIT vs. Ericsson, 343 ITR 370, relied on.” 64. Recently, the Hon’ble Delhi High Court in the case of DIT vs. New Skies Satellite BV & Ors. In ITA No. 473/2012 & Ors. Vide judgment dated 8.2.2016 has held as under:- “39. It is now essential to decide the second question i.e. whether the assessees in the present case will obtain any relief from the provisions of the DTAAs. Un…

BHARTI AIRTEL LTD.,GURGAON vs. ITO (TDS), NEW DELHI

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

…lty.” 112 ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] Gracemac Co. vs. ADIT 134 TTJ (Delhi) 257, CIT vs. Siemens Aktiongesellschaft, 310 ITR 320 (Bom.), DIT vs. Ericsson, 343 ITR 370, relied on.” 64. Recently, the Hon’ble Delhi High Court in the case of DIT vs. New Skies Satellite BV & Ors. In ITA No. 473/2012 & Ors. Vide judgment dated 8.2.2016 has held as under:- “39. It is now essential to decide the second question i.e. whether the assessees in the present case will obtain any relief from the provisions of the DTAAs. Un…

BHARTI AIRTEL LTD.,GURGAON vs. ITO (TDS), NEW DELHI

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

…lty.” 112 ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] Gracemac Co. vs. ADIT 134 TTJ (Delhi) 257, CIT vs. Siemens Aktiongesellschaft, 310 ITR 320 (Bom.), DIT vs. Ericsson, 343 ITR 370, relied on.” 64. Recently, the Hon’ble Delhi High Court in the case of DIT vs. New Skies Satellite BV & Ors. In ITA No. 473/2012 & Ors. Vide judgment dated 8.2.2016 has held as under:- “39. It is now essential to decide the second question i.e. whether the assessees in the present case will obtain any relief from the provisions of the DTAAs. Un…

BHARTI AIRTEL LTD.,GURGAON vs. ITO (TDS), NEW DELHI

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

…lty.” 112 ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] Gracemac Co. vs. ADIT 134 TTJ (Delhi) 257, CIT vs. Siemens Aktiongesellschaft, 310 ITR 320 (Bom.), DIT vs. Ericsson, 343 ITR 370, relied on.” 64. Recently, the Hon’ble Delhi High Court in the case of DIT vs. New Skies Satellite BV & Ors. In ITA No. 473/2012 & Ors. Vide judgment dated 8.2.2016 has held as under:- “39. It is now essential to decide the second question i.e. whether the assessees in the present case will obtain any relief from the provisions of the DTAAs. Un…

NOKIA NETWORKS OY vs. ASST. DIRECTOR OF INCOME TAX

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…traight. Otherwise, in this question we are only concerned with LO as business connection as well as PE in India which we do not find to be so. QUESTION OF LAW NO. 3 & 5 25. This aspect has already been discussed in detail by us in DIT Vs. Ericsson, 343 ITR 370 which reasoning equally applies to these cases. The relevant portion of the said judgment is reproduced below: “55. Once we proceed on the basis of aforesaid factual findings, it is difficult to hold that payment made to the assessee was in the nature of royalty either under the Income- Tax Act or under the DTAA. We have to keep in mind w…

NOKIA NETWORKS OY vs. ASSTT. DIRECTOR OF INCOME TAX

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…traight. Otherwise, in this question we are only concerned with LO as business connection as well as PE in India which we do not find to be so. QUESTION OF LAW NO. 3 & 5 25. This aspect has already been discussed in detail by us in DIT Vs. Ericsson, 343 ITR 370 which reasoning equally applies to these cases. The relevant portion of the said judgment is reproduced below: “55. Once we proceed on the basis of aforesaid factual findings, it is difficult to hold that payment made to the assessee was in the nature of royalty either under the Income- Tax Act or under the DTAA. We have to keep in mind w…

DIRECTOR OF INCOME TAX vs. UOP LIC, NEW DELHI

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…traight. Otherwise, in this question we are only concerned with LO as business connection as well as PE in India which we do not find to be so. QUESTION OF LAW NO. 3 & 5 25. This aspect has already been discussed in detail by us in DIT Vs. Ericsson, 343 ITR 370 which reasoning equally applies to these cases. The relevant portion of the said judgment is reproduced below: “55. Once we proceed on the basis of aforesaid factual findings, it is difficult to hold that payment made to the assessee was in the nature of royalty either under the Income- Tax Act or under the DTAA. We have to keep in mind w…