DIT v. Ericsson A.B

343 ITR 470High Court2012#327 most cited

What is DIT v. Ericsson A.B authority for?

Payments for the use of copyrighted software or reimbursement of data processing costs do not constitute 'royalty' under Section 9(1)(vi) of the Income-tax Act or Article 12(3) of a DTAA where there is no transfer of copyright or rendering of services that "make available" technical knowledge. This position was later upheld by the Supreme Court.

256

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2013 to 2025.

Also referred to as

DIT v Ericsson AB · 343 ITR 470 · Section 9(1)(vi) royalty · DTAA royalty Article 12 · software payments · copyrighted article royalty · reimbursement data processing costs · make available clause · Engineering Analysis Centre of Excellence · TDS Section 195

Also reported as

16 Taxmann.com 371204 Taxmann 192

Sections most often in play

Section 9(1)(vi)Section 195Section 143(3)Section 234BSection 144C(13)Section 234ASection 201(1)(A)Section 9(1)(vii)

Issues it is cited on

section 44bbbsection 9(1)(v)dependent agent pesection 9(2)section 44bbmake available clausesection 44bagency pesection 195(1)section 9(1)(vi)copyrighted articlesection 90(2)

Judgments citing DIT v. Ericsson A.B

Tibco Software B.V., Pune vs. Deputy Commissioner of Income Tax, (It), Circle - 2, Pune

Appeal is allowed for statistical purposes

ITA 2979/PUN/2017[2014-15]Status: DisposedITAT Pune29 Mar 2022AY 2014-15

Bench: Shri R.S.Syal & Sonjoy Sarma,Jm Assessment Year : 2014-15 Tibco Software B.V. ...... Appellant C/O Tibco Software India P.Ltd. 3 Floor, Binnarius,Deepak Complex, National Games Road, Shastri Nagar, Yerwada, Pune – 411 006. Pan : Aaect3252G V/S. Dcit(It),Circle-2, Pune ……Respondent

For Appellant: Shri Somil AgarwalFor Respondent: Shri Rajiv Kumar
Section 144C(13)Section 274

…e case of CIT Vs. Infrasoft Ltd. (2014) 264 CTR 329 (Del), the decision of PCIT-6 Vs. MTech India P. Ltd. (ITA No. 890/2015), Motorola Inc Vs. DCIT (2005) 95 ITD 269 (Del) (SB), DCIT Vs. Nokia Networks (2013) 212 Taxman 68 (Del), DCIT Vs. Ericsson A.B. (2012) 343 ITR 470 (Del), Tata Consultancy Services State of Andhra Pradesh (2004)271 ITR 401 (SC), Dassault Systems KK, In Re (2010) 229 CTR 105 (AAR), Geoquast Systems BV, Inre (2010) 327 ITR 1 (AAR), DDIT Vs. Reliane Industries Ltd. (2011) 43 SOT 506 (Mumbai), ITAT. 8. On the receipt of the above draft assessment order, the appellant filed its objection before…

M/S.Nds Limited, Bangalore vs. Asst. Commissioner of Income Tax, Bangalore

In the result, the appeal filed by assessee stands allowed

ITA 364/BANG/2017[2007-2008]Status: DisposedITAT Bangalore28 Dec 2021AY 2007-2008

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(It)A No. 364/Bang/2017 Assessment Year : 2007-08 M/S. Synamedia Ltd. [Formerly Known As ‘Nds Limited’], The Assistant C/O. M/S. Synamedia India Pvt. Commissioner Of Ltd., Income Tax, Block 9A & 9B, Pritech Park, International Survey No. 51-64/4, Taxation, Sarjapur Outer Ring Road, Vs. Circle – 1(2), Bellandur Village, Bangalore. Bangalore – 560 103. Pan: Aabcn2524L Appellant Respondent Assessee By : Shri Sharath Rao, Advocate : Shri Dilip, Standing Revenue By Counsel For Dept. Date Of Hearing : 16-12-2021 Date Of Pronouncement : 28-12-2021

For Appellant: Shri
Section 143(3)Section 147Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 364/Bang/2017 Assessment Year : 2007-08 M/s. Synamedia Ltd. [formerly known as ‘NDS Limited’], The Assistant C/o. M/s. Synamedia India Pvt. Commissioner of Ltd., Income Tax, Block 9A & 9B, Pritech Park, International Survey No. 51-64/4, Taxation, Sarjapur Outer Ring Road, Vs. Circle – 1(2), Bellandur Village, Bangalore. Bangalore – 560 103. PAN: AABCN2524L APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, Advocate : Shri Dilip, Standing Revenue by Counsel f…

DCIT, Circle - 2 (1), Interntional Taxation, Chennai vs. M/S. Petrofac Engineering Services India Pvt. Ltd, Chennai

In the result, appeals filed by the revenue for both

ITA 657/CHNY/2020[2012-13]Status: DisposedITAT Chennai22 Dec 2021AY 2012-13

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/S. Petrofac Engineering The Deputy Commissioner Of Income Tax, Services Pvt.Ltd. 7Th Floor, Block 9A Circle-2(1), International Taxation, Chennai. Dlf Infocity Sez 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. Pan: Aaecp 1211H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Ashik Shah, C.A ""For Respondent: 08.12.2021
Section 195Section 201(1)Section 9

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/s. Petrofac Engineering The Deputy Commissioner of Income Tax, Services Pvt.Ltd. 7th floor, Block 9A Circle-2(1), International Taxation, Chennai. DLF Infocity SEZ 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. PAN: AAECP 1211H (अपीलाथ"/Appellant) (""यथ"/Res…

DCIT, Circle - 2 (1), International Taxation, Chennai vs. M/S. Petrofac Engineering Services India Pvt. Ltd., Chennai

In the result, appeals filed by the revenue for both

ITA 656/CHNY/2020[2011-12]Status: DisposedITAT Chennai22 Dec 2021AY 2011-12

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/S. Petrofac Engineering The Deputy Commissioner Of Income Tax, Services Pvt.Ltd. 7Th Floor, Block 9A Circle-2(1), International Taxation, Chennai. Dlf Infocity Sez 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. Pan: Aaecp 1211H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Ashik Shah, C.A ""For Respondent: 08.12.2021
Section 195Section 201(1)Section 9

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/s. Petrofac Engineering The Deputy Commissioner of Income Tax, Services Pvt.Ltd. 7th floor, Block 9A Circle-2(1), International Taxation, Chennai. DLF Infocity SEZ 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. PAN: AAECP 1211H (अपीलाथ"/Appellant) (""यथ"/Res…

Nokia Solutions and Networks Oy., Gurgaon vs. DCIT, International Taxation, Circle-2(2)(2), New Delhi

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

ITA 5121/DEL/2019[2015-16]Status: DisposedITAT Delhi07 Dec 2021AY 2015-16

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1000/Del/2015 : Asstt. Year : 2010-11 M/S Nokia Solutions & Networks Oy, Vs Addl. Cit, Fi-02610, Karaporti-3, Espoo, International Taxation Finland-2058530-6 Range-2(2) & New Delhi C/O Srbc & Associates, Llp, Golf View, Corporate Tower-B Sector-42, Gurgaon (Appellant) (Respondent) Pan No. Aadcn2300E Ita No. 1116/Del/2017 : Asstt. Year : 2008-09 Ita No. 1117/Del/2017 : Asstt. Year : 2009-10 Ita No. 6704/Del/2017 : Asstt. Year : 2013-14 Ita No. 7419/Del/2018 : Asstt. Year : 2014-15 M/S Nokia Solutions & Networks Oy, Vs Dcit, Fi-02610, Karaporti-3, Espoo, International Taxation Finland-2058530-6 Range-2(2)(2) & New Delhi C/O Srbc & Associates, Llp, Golf View, Corporate Tower-B Sector-42, Gurgaon-122011 (Appellant) (Respondent) Pan No. Aadcn2300E

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. Sunil Kumar, CIT DR
Section 142(1)Section 143(2)Section 143(3)

…in the invoice. The Assessing Officer has held the amount charged for the software to be "Royalty" which is chargeable to tax in India. 38. This issue is covered in favour of the Appellant by the Judgment of the Delhi High Court in the case of Ericssion AB (343 ITR 470).The Supreme Court of India in the case of Engineering Analysis Centre of Excellence Private Limited( LL 2021 SC 124) settled the long-running contentious issue over how payments made by Indian customers to non-resident suppliers for the use or resale of computer software should be characterised, providing much-needed tax certainty on the issue.…

M/S Nokia Solutions and Networks Oy vs. DCIT, International Taxation, New Delhi

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

ITA 1117/DEL/2017[2009-10]Status: DisposedITAT Delhi07 Dec 2021AY 2009-10

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1000/Del/2015 : Asstt. Year : 2010-11 M/S Nokia Solutions & Networks Oy, Vs Addl. Cit, Fi-02610, Karaporti-3, Espoo, International Taxation Finland-2058530-6 Range-2(2) & New Delhi C/O Srbc & Associates, Llp, Golf View, Corporate Tower-B Sector-42, Gurgaon (Appellant) (Respondent) Pan No. Aadcn2300E Ita No. 1116/Del/2017 : Asstt. Year : 2008-09 Ita No. 1117/Del/2017 : Asstt. Year : 2009-10 Ita No. 6704/Del/2017 : Asstt. Year : 2013-14 Ita No. 7419/Del/2018 : Asstt. Year : 2014-15 M/S Nokia Solutions & Networks Oy, Vs Dcit, Fi-02610, Karaporti-3, Espoo, International Taxation Finland-2058530-6 Range-2(2)(2) & New Delhi C/O Srbc & Associates, Llp, Golf View, Corporate Tower-B Sector-42, Gurgaon-122011 (Appellant) (Respondent) Pan No. Aadcn2300E

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. Sunil Kumar, CIT DR
Section 142(1)Section 143(2)Section 143(3)

…in the invoice. The Assessing Officer has held the amount charged for the software to be "Royalty" which is chargeable to tax in India. 38. This issue is covered in favour of the Appellant by the Judgment of the Delhi High Court in the case of Ericssion AB (343 ITR 470).The Supreme Court of India in the case of Engineering Analysis Centre of Excellence Private Limited( LL 2021 SC 124) settled the long-running contentious issue over how payments made by Indian customers to non-resident suppliers for the use or resale of computer software should be characterised, providing much-needed tax certainty on the issue.…

M/S Nokia Solutions and Networks Oy vs. DCIT, International Taxation, New Delhi

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

ITA 1116/DEL/2017[2008-09]Status: DisposedITAT Delhi07 Dec 2021AY 2008-09

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1000/Del/2015 : Asstt. Year : 2010-11 M/S Nokia Solutions & Networks Oy, Vs Addl. Cit, Fi-02610, Karaporti-3, Espoo, International Taxation Finland-2058530-6 Range-2(2) & New Delhi C/O Srbc & Associates, Llp, Golf View, Corporate Tower-B Sector-42, Gurgaon (Appellant) (Respondent) Pan No. Aadcn2300E Ita No. 1116/Del/2017 : Asstt. Year : 2008-09 Ita No. 1117/Del/2017 : Asstt. Year : 2009-10 Ita No. 6704/Del/2017 : Asstt. Year : 2013-14 Ita No. 7419/Del/2018 : Asstt. Year : 2014-15 M/S Nokia Solutions & Networks Oy, Vs Dcit, Fi-02610, Karaporti-3, Espoo, International Taxation Finland-2058530-6 Range-2(2)(2) & New Delhi C/O Srbc & Associates, Llp, Golf View, Corporate Tower-B Sector-42, Gurgaon-122011 (Appellant) (Respondent) Pan No. Aadcn2300E

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. Sunil Kumar, CIT DR
Section 142(1)Section 143(2)Section 143(3)

…in the invoice. The Assessing Officer has held the amount charged for the software to be "Royalty" which is chargeable to tax in India. 38. This issue is covered in favour of the Appellant by the Judgment of the Delhi High Court in the case of Ericssion AB (343 ITR 470).The Supreme Court of India in the case of Engineering Analysis Centre of Excellence Private Limited( LL 2021 SC 124) settled the long-running contentious issue over how payments made by Indian customers to non-resident suppliers for the use or resale of computer software should be characterised, providing much-needed tax certainty on the issue.…

M/S. Nokia Solutions and Networks Oy, Gurgaon vs. Addl. CIT, New Delhi

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

ITA 1000/DEL/2015[2010-11]Status: DisposedITAT Delhi07 Dec 2021AY 2010-11

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1000/Del/2015 : Asstt. Year : 2010-11 M/S Nokia Solutions & Networks Oy, Vs Addl. Cit, Fi-02610, Karaporti-3, Espoo, International Taxation Finland-2058530-6 Range-2(2) & New Delhi C/O Srbc & Associates, Llp, Golf View, Corporate Tower-B Sector-42, Gurgaon (Appellant) (Respondent) Pan No. Aadcn2300E Ita No. 1116/Del/2017 : Asstt. Year : 2008-09 Ita No. 1117/Del/2017 : Asstt. Year : 2009-10 Ita No. 6704/Del/2017 : Asstt. Year : 2013-14 Ita No. 7419/Del/2018 : Asstt. Year : 2014-15 M/S Nokia Solutions & Networks Oy, Vs Dcit, Fi-02610, Karaporti-3, Espoo, International Taxation Finland-2058530-6 Range-2(2)(2) & New Delhi C/O Srbc & Associates, Llp, Golf View, Corporate Tower-B Sector-42, Gurgaon-122011 (Appellant) (Respondent) Pan No. Aadcn2300E

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. Sunil Kumar, CIT DR
Section 142(1)Section 143(2)Section 143(3)

…in the invoice. The Assessing Officer has held the amount charged for the software to be "Royalty" which is chargeable to tax in India. 38. This issue is covered in favour of the Appellant by the Judgment of the Delhi High Court in the case of Ericssion AB (343 ITR 470).The Supreme Court of India in the case of Engineering Analysis Centre of Excellence Private Limited( LL 2021 SC 124) settled the long-running contentious issue over how payments made by Indian customers to non-resident suppliers for the use or resale of computer software should be characterised, providing much-needed tax certainty on the issue.…

Itochu Corporation, Japan vs. ACIT (International Taxation), Circle-2(1)(1), New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 7615/DEL/2018[2015-16]Status: DisposedITAT Delhi24 Nov 2021AY 2015-16

Bench: Shri R. K. Pandaa N D Ms. Suchitra Kamblei.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (Through Video Conferencing) Itochu Corporation, Acit, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, Japan. New Delhi. Pan: Aabci5567L (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. Adv &For Respondent: Shri Satpal Gulati [CIT]–DR

…Inc. Vs. CIT (International Taxation) (2019) 411 ITR 243 (Del.); 9. Daikin Industries Ltd. Vs. ACIT (International Taxation) 10 Ishikawajima-Harima Heavy Industries Ltd. 288 ITR 408 (SC); 11 Hyundai Heavy Industries Co. Ltd. 291 ITR 482 (SC); 12 Ericsson A.B. 343 ITR 470 (Del); 23 AND ITA No. 7615/Del/2018 13 LG Cable 237 CTR 438 (Del); 14 LS Cable Vs. DIT (2011) 197 Taxman 100 (Del.); 15 DIT Vs. Nokia Networks (2012) 253 CTR 417 (Del); 16 DIT Vs. Morgan Stanley 292 ITR 416 (SC); 17 DIT Vs. Honda Motors Co. Ltd. 265 Taxman 542 (SC); 18 ESS Advertising (Mauritius) S.N.C. et Compagnie (ITA. Nos. 3760 & 4542/Del/2…

Itochu Corporation, Japan vs. DCIT (International Taxation), New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 360/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Nov 2021AY 2013-14

Bench: Shri R. K. Pandaa N D Ms. Suchitra Kamblei.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (Through Video Conferencing) Itochu Corporation, Acit, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, Japan. New Delhi. Pan: Aabci5567L (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. Adv &For Respondent: Shri Satpal Gulati [CIT]–DR

…Inc. Vs. CIT (International Taxation) (2019) 411 ITR 243 (Del.); 9. Daikin Industries Ltd. Vs. ACIT (International Taxation) 10 Ishikawajima-Harima Heavy Industries Ltd. 288 ITR 408 (SC); 11 Hyundai Heavy Industries Co. Ltd. 291 ITR 482 (SC); 12 Ericsson A.B. 343 ITR 470 (Del); 23 AND ITA No. 7615/Del/2018 13 LG Cable 237 CTR 438 (Del); 14 LS Cable Vs. DIT (2011) 197 Taxman 100 (Del.); 15 DIT Vs. Nokia Networks (2012) 253 CTR 417 (Del); 16 DIT Vs. Morgan Stanley 292 ITR 416 (SC); 17 DIT Vs. Honda Motors Co. Ltd. 265 Taxman 542 (SC); 18 ESS Advertising (Mauritius) S.N.C. et Compagnie (ITA. Nos. 3760 & 4542/Del/2…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 505/BANG/2017[2013-14]Status: DisposedITAT Bangalore12 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…with an identical sale of hardware with embedded software has dealt with the same as follows: “110.A series of judgments by the High Court of Delhi have dealt with the same question that now lies before us. In Director of Income Tax v. Ericsson A.B., (2012) 343 ITR 470 [“Ericsson A.B.”], which happens to be impugned in C.A. Nos. 6386-6387/2016 before us, the assessee was a company incorporated in Sweden which entered into an agreement with Indian cellular operators, pursuant to which the IT(IT)A Nos.363, 504,505/Bang/2017 No.255/Bang/20214 Page 15 of 47 assessee supplied various equipment (hardware) embedded w…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 504/BANG/2017[2012-13]Status: DisposedITAT Bangalore12 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…with an identical sale of hardware with embedded software has dealt with the same as follows: “110.A series of judgments by the High Court of Delhi have dealt with the same question that now lies before us. In Director of Income Tax v. Ericsson A.B., (2012) 343 ITR 470 [“Ericsson A.B.”], which happens to be impugned in C.A. Nos. 6386-6387/2016 before us, the assessee was a company incorporated in Sweden which entered into an agreement with Indian cellular operators, pursuant to which the IT(IT)A Nos.363, 504,505/Bang/2017 No.255/Bang/20214 Page 15 of 47 assessee supplied various equipment (hardware) embedded w…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 363/BANG/2017[2006-07]Status: DisposedITAT Bangalore12 Nov 2021AY 2006-07

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…with an identical sale of hardware with embedded software has dealt with the same as follows: “110.A series of judgments by the High Court of Delhi have dealt with the same question that now lies before us. In Director of Income Tax v. Ericsson A.B., (2012) 343 ITR 470 [“Ericsson A.B.”], which happens to be impugned in C.A. Nos. 6386-6387/2016 before us, the assessee was a company incorporated in Sweden which entered into an agreement with Indian cellular operators, pursuant to which the IT(IT)A Nos.363, 504,505/Bang/2017 No.255/Bang/20214 Page 15 of 47 assessee supplied various equipment (hardware) embedded w…

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)

…Assessee being a resident of Republic of China the transactions were governed by the Indo-China DTAA containing identical clauses as the Indo-US 9 Aspect Software Inc. DTAA. Relying on the decision of this Court in Director of Income Tax v. Ericsson AB (2012) 343 ITR 470, this Court in ZTE Corporation (supra) held in para 22 as under: “22. In the present case, the facts are closely similar to Ericson. The supplies made (of the software) enabled the use of the hardware sold. It was not disputed that without the software, hardware use was not possible. The mere fact that separate invoicing was done for purchase an…

Mi Overseas Ltd., Mumbai vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5584/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…me of the supply of material is not taxable in India. He referred to the decision of the honourable Supreme Court in case of Ishikawajima Harima heavy industries Ltd 288 ITR 408 (SC), CIT versus Hyundai heavy industries 291 ITR 482 (SC) DIT versus Ericsson AB 343 ITR 470 (Delhi), DIT versus Nokia networks OY 358 ITR 259 (Delhi), DIT versus LG Cable Ltd ITA 703 of 2009 dated 24/12/2010 (Delhi), DIT versus Xelo Pty Ltd 203 taxman 475 (Bombay), LS cable Ltd 331 ITR 35 (AR), Deepak Cable India Ltd 337 ITR 127, ION Geophysical Corporation versus DCIT 72 taxmann.com 298 and National petroleum construction Co versus ACI…

Mi Overseas Ltd., Mumbai vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5583/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…me of the supply of material is not taxable in India. He referred to the decision of the honourable Supreme Court in case of Ishikawajima Harima heavy industries Ltd 288 ITR 408 (SC), CIT versus Hyundai heavy industries 291 ITR 482 (SC) DIT versus Ericsson AB 343 ITR 470 (Delhi), DIT versus Nokia networks OY 358 ITR 259 (Delhi), DIT versus LG Cable Ltd ITA 703 of 2009 dated 24/12/2010 (Delhi), DIT versus Xelo Pty Ltd 203 taxman 475 (Bombay), LS cable Ltd 331 ITR 35 (AR), Deepak Cable India Ltd 337 ITR 127, ION Geophysical Corporation versus DCIT 72 taxmann.com 298 and National petroleum construction Co versus ACI…

ADIT (International Taxation), Dehradun vs. M/S. M.I, Overseas Ltd., Mumbai

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5565/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…me of the supply of material is not taxable in India. He referred to the decision of the honourable Supreme Court in case of Ishikawajima Harima heavy industries Ltd 288 ITR 408 (SC), CIT versus Hyundai heavy industries 291 ITR 482 (SC) DIT versus Ericsson AB 343 ITR 470 (Delhi), DIT versus Nokia networks OY 358 ITR 259 (Delhi), DIT versus LG Cable Ltd ITA 703 of 2009 dated 24/12/2010 (Delhi), DIT versus Xelo Pty Ltd 203 taxman 475 (Bombay), LS cable Ltd 331 ITR 35 (AR), Deepak Cable India Ltd 337 ITR 127, ION Geophysical Corporation versus DCIT 72 taxmann.com 298 and National petroleum construction Co versus ACI…

ADIT (International Taxation), Dehradun vs. M/S. M.I, Overseas Ltd., Mumbai

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5564/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…me of the supply of material is not taxable in India. He referred to the decision of the honourable Supreme Court in case of Ishikawajima Harima heavy industries Ltd 288 ITR 408 (SC), CIT versus Hyundai heavy industries 291 ITR 482 (SC) DIT versus Ericsson AB 343 ITR 470 (Delhi), DIT versus Nokia networks OY 358 ITR 259 (Delhi), DIT versus LG Cable Ltd ITA 703 of 2009 dated 24/12/2010 (Delhi), DIT versus Xelo Pty Ltd 203 taxman 475 (Bombay), LS cable Ltd 331 ITR 35 (AR), Deepak Cable India Ltd 337 ITR 127, ION Geophysical Corporation versus DCIT 72 taxmann.com 298 and National petroleum construction Co versus ACI…

ADIT, Dehradun vs. M/S. M.I. Overseas Ltd., Noida

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3045/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…me of the supply of material is not taxable in India. He referred to the decision of the honourable Supreme Court in case of Ishikawajima Harima heavy industries Ltd 288 ITR 408 (SC), CIT versus Hyundai heavy industries 291 ITR 482 (SC) DIT versus Ericsson AB 343 ITR 470 (Delhi), DIT versus Nokia networks OY 358 ITR 259 (Delhi), DIT versus LG Cable Ltd ITA 703 of 2009 dated 24/12/2010 (Delhi), DIT versus Xelo Pty Ltd 203 taxman 475 (Bombay), LS cable Ltd 331 ITR 35 (AR), Deepak Cable India Ltd 337 ITR 127, ION Geophysical Corporation versus DCIT 72 taxmann.com 298 and National petroleum construction Co versus ACI…

Mi Overseas Ltd., Mumbai vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 2956/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…me of the supply of material is not taxable in India. He referred to the decision of the honourable Supreme Court in case of Ishikawajima Harima heavy industries Ltd 288 ITR 408 (SC), CIT versus Hyundai heavy industries 291 ITR 482 (SC) DIT versus Ericsson AB 343 ITR 470 (Delhi), DIT versus Nokia networks OY 358 ITR 259 (Delhi), DIT versus LG Cable Ltd ITA 703 of 2009 dated 24/12/2010 (Delhi), DIT versus Xelo Pty Ltd 203 taxman 475 (Bombay), LS cable Ltd 331 ITR 35 (AR), Deepak Cable India Ltd 337 ITR 127, ION Geophysical Corporation versus DCIT 72 taxmann.com 298 and National petroleum construction Co versus ACI…