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

DCIT (International Taxation), New Delhi vs. M/S Alcatel Lucent France, New Delhi

In the result, the appeal of the Revenue is dismissed and the Cross Objection of the assessee is allowed

ITA 1852/DEL/2016[2009-10]Status: DisposedITAT Delhi09 Dec 2019AY 2009-10

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri S.K. Dhall, CIT-DRFor Respondent: S/Shri Shashi Matthews & Abhishek
Section 143(3)Section 195Section 234BSection 9Section 9(1)(vi)

…he earlier order for the Assessment Year 2006-07, wherein the Tribunal vide order dated 04.04.2014 in ITA No.4866/Del/2006 has confirmed the order of the Ld. CIT (A), following the judgment of Hon’ble Delhi High Court in the case of DIT vs. Ericsson AB (2012) 343 ITR 470. Further, the said order of the Tribunal has also been confirmed by the Hon’ble Delhi High Court vide order dated 27.02.2015. It is an undisputed fact that the facts are 4 I.T.As. No.1852/DEL/2016 & CO No.214/DEL/2016 similar to those in Assessment Year 2006-07 in assessee’s own case. 5. In so far as taxability of software is concern, wherein…

M/S. Siemens Mobile Communication Spa, New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee, viz

ITA 3149/DEL/2009[2001-02]Status: DisposedITAT Delhi30 Sept 2019AY 2001-02

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri G.K. Dhall, CIT- DR [Intll.]
Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 2810/DEL/2003 [A.Y 1998-1999] ITA No. 3147/DEL/2003 [A.Y 1999-2000] ITA No. 3148/DEL/2009 [A.Y 2000-2001] ITA No. 3149/DEL/2009 [A.Y 2001-2002] ITA No. 3150/DEL/2009 [A.Y 2002-2003] M/s Siemens Mobile Communications SPA Vs. The Dy.C.I.T [Formerly Siemens Information and [Now D.D.I.T] Communication Networks SPA] Intll. Taxation [Formerly ITALTEL SPA] New Delhi PAN : ITA No. 3012/DEL/2003 [A.Y 1998-1999] The Dy.C.I.T Vs. M/s Siemens Mobile Commu…

M/S. Siemens Mobile Communication Spa, New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee, viz

ITA 3150/DEL/2009[2002-03]Status: DisposedITAT Delhi30 Sept 2019AY 2002-03

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri G.K. Dhall, CIT- DR [Intll.]
Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 2810/DEL/2003 [A.Y 1998-1999] ITA No. 3147/DEL/2003 [A.Y 1999-2000] ITA No. 3148/DEL/2009 [A.Y 2000-2001] ITA No. 3149/DEL/2009 [A.Y 2001-2002] ITA No. 3150/DEL/2009 [A.Y 2002-2003] M/s Siemens Mobile Communications SPA Vs. The Dy.C.I.T [Formerly Siemens Information and [Now D.D.I.T] Communication Networks SPA] Intll. Taxation [Formerly ITALTEL SPA] New Delhi PAN : ITA No. 3012/DEL/2003 [A.Y 1998-1999] The Dy.C.I.T Vs. M/s Siemens Mobile Commu…

M/S. Siemens Mobile Communication Spa, New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee, viz

ITA 3148/DEL/2009[2000-01]Status: DisposedITAT Delhi30 Sept 2019AY 2000-01

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri G.K. Dhall, CIT- DR [Intll.]
Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 2810/DEL/2003 [A.Y 1998-1999] ITA No. 3147/DEL/2003 [A.Y 1999-2000] ITA No. 3148/DEL/2009 [A.Y 2000-2001] ITA No. 3149/DEL/2009 [A.Y 2001-2002] ITA No. 3150/DEL/2009 [A.Y 2002-2003] M/s Siemens Mobile Communications SPA Vs. The Dy.C.I.T [Formerly Siemens Information and [Now D.D.I.T] Communication Networks SPA] Intll. Taxation [Formerly ITALTEL SPA] New Delhi PAN : ITA No. 3012/DEL/2003 [A.Y 1998-1999] The Dy.C.I.T Vs. M/s Siemens Mobile Commu…

M/S. Siemens Mobile Communication Spa, New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee, viz

ITA 3147/DEL/2009[1999-00]Status: DisposedITAT Delhi30 Sept 2019AY 1999-00

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri G.K. Dhall, CIT- DR [Intll.]
Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 2810/DEL/2003 [A.Y 1998-1999] ITA No. 3147/DEL/2003 [A.Y 1999-2000] ITA No. 3148/DEL/2009 [A.Y 2000-2001] ITA No. 3149/DEL/2009 [A.Y 2001-2002] ITA No. 3150/DEL/2009 [A.Y 2002-2003] M/s Siemens Mobile Communications SPA Vs. The Dy.C.I.T [Formerly Siemens Information and [Now D.D.I.T] Communication Networks SPA] Intll. Taxation [Formerly ITALTEL SPA] New Delhi PAN : ITA No. 3012/DEL/2003 [A.Y 1998-1999] The Dy.C.I.T Vs. M/s Siemens Mobile Commu…

Siemens Communication Spa vs. DDIT, Circle-2(2)

In the result, all the appeals of the assessee, viz

ITA 2810/DEL/2003[1998-1999]Status: DisposedITAT Delhi30 Sept 2019AY 1998-1999

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri G.K. Dhall, CIT- DR [Intll.]
Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 2810/DEL/2003 [A.Y 1998-1999] ITA No. 3147/DEL/2003 [A.Y 1999-2000] ITA No. 3148/DEL/2009 [A.Y 2000-2001] ITA No. 3149/DEL/2009 [A.Y 2001-2002] ITA No. 3150/DEL/2009 [A.Y 2002-2003] M/s Siemens Mobile Communications SPA Vs. The Dy.C.I.T [Formerly Siemens Information and [Now D.D.I.T] Communication Networks SPA] Intll. Taxation [Formerly ITALTEL SPA] New Delhi PAN : ITA No. 3012/DEL/2003 [A.Y 1998-1999] The Dy.C.I.T Vs. M/s Siemens Mobile Commu…

DCIT (International Taxation), New Delhi vs. M/S Alcatel Lucent France, New Delhi

In the result, all the appeals of the Revenue are dismissed and the Cross Objections by the assessee are allowed

ITA 1854/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Sept 2019AY 2010-11

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri G.K. Dhall, CIT-DR (Intl.)For Respondent: S/Shri Shashi Mathews
Section 143(3)Section 195Section 234BSection 9Section 9(1)(vi)

…issue in favour of the assessee. 6. We find that now this issue stands decided by the Hon’ble Delhi High Court. Following the judgment of Hon’ble Delhi High Court in the case of DIT vs. Nokia Networks, (2013) 385 ITR 259 and also DIT vs. Ericsson AB, (2012) 343 ITR 470. Accordingly, consistent with the view taken in the earlier years by the Hon’ble Jurisdictional High Court in the case of the assessee itself, we decide this issue in favour of the assessee. Accordingly, ground raised by the Revenue is dismissed. 7. Similarly, the issue on charging of interest u/s.234B has also been decided in favour of the asse…

DCIT (International Taxation), New Delhi vs. M/S Alcatel Lucent Enterprises, New Delhi

In the result, all the appeals of the Revenue are dismissed and the Cross Objections by the assessee are allowed

ITA 1851/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Sept 2019AY 2010-11

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri G.K. Dhall, CIT-DR (Intl.)For Respondent: S/Shri Shashi Mathews
Section 143(3)Section 195Section 234BSection 9Section 9(1)(vi)

…issue in favour of the assessee. 6. We find that now this issue stands decided by the Hon’ble Delhi High Court. Following the judgment of Hon’ble Delhi High Court in the case of DIT vs. Nokia Networks, (2013) 385 ITR 259 and also DIT vs. Ericsson AB, (2012) 343 ITR 470. Accordingly, consistent with the view taken in the earlier years by the Hon’ble Jurisdictional High Court in the case of the assessee itself, we decide this issue in favour of the assessee. Accordingly, ground raised by the Revenue is dismissed. 7. Similarly, the issue on charging of interest u/s.234B has also been decided in favour of the asse…

DCIT (International Taxation), New Delhi vs. M/S Alcatel Lucent Bell Nv, New Delhi

In the result, all the appeals of the Revenue are dismissed and the Cross Objections by the assessee are allowed

ITA 1853/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Sept 2019AY 2010-11

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri G.K. Dhall, CIT-DR (Intl.)For Respondent: S/Shri Shashi Mathews
Section 143(3)Section 195Section 234BSection 9Section 9(1)(vi)

…issue in favour of the assessee. 6. We find that now this issue stands decided by the Hon’ble Delhi High Court. Following the judgment of Hon’ble Delhi High Court in the case of DIT vs. Nokia Networks, (2013) 385 ITR 259 and also DIT vs. Ericsson AB, (2012) 343 ITR 470. Accordingly, consistent with the view taken in the earlier years by the Hon’ble Jurisdictional High Court in the case of the assessee itself, we decide this issue in favour of the assessee. Accordingly, ground raised by the Revenue is dismissed. 7. Similarly, the issue on charging of interest u/s.234B has also been decided in favour of the asse…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- 2(2)(1), International Taxation, New Delhi

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 3327/DEL/2018[2013-14]Status: HeardITAT Delhi02 Sept 2019AY 2013-14

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…and consumables, finished goods and capital goods would not be liable to tax in India, in the hands of the Appellant, as held in the following judicial pronouncements: - Ishikawajima-Harima Heavy Industries Ltd. vs. DIT 288 ITR 408 [SC] - DIT vs. Ericsson AB 343 ITR 470 [Delhi High Court] - DIT vs. LG Cable Ltd. 237 CTR 438 [Delhi High Court] - DIT vs. Xelo Pty. Ltd. 203 Taxman 475 [Mumbai High Court] In light of the above, he submitted that income from offshore supply of goods made by the Appellant is not liable to be taxed in India. ii. Further, he submitted that since the transactions between the Appellant a…

M/S. Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT (International Taxation), Noida

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 1946/DEL/2017[2007-08]Status: HeardITAT Delhi02 Sept 2019AY 2007-08

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…and consumables, finished goods and capital goods would not be liable to tax in India, in the hands of the Appellant, as held in the following judicial pronouncements: - Ishikawajima-Harima Heavy Industries Ltd. vs. DIT 288 ITR 408 [SC] - DIT vs. Ericsson AB 343 ITR 470 [Delhi High Court] - DIT vs. LG Cable Ltd. 237 CTR 438 [Delhi High Court] - DIT vs. Xelo Pty. Ltd. 203 Taxman 475 [Mumbai High Court] In light of the above, he submitted that income from offshore supply of goods made by the Appellant is not liable to be taxed in India. ii. Further, he submitted that since the transactions between the Appellant a…

M/S Nokia Corporation, New Delhi vs. ADIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 5819/DEL/2010[2007-08]Status: DisposedITAT Delhi02 Sept 2019AY 2007-08

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…ia and hence no income from sale of hardware accrued to Nokia in India. The issue of royalty on the software has been held in favour of the assessee based on the order in ITA Nos. 1006 to 1008, 1236 49 to 1238 & 5819/Del/2010 Nokia Corporation the case of (343 ITR 470) DIT Vs Ericssion AB. It was held that these payments cannot be said to be in the nature of royalty either as per the Indian Income Tax Act or DTAA and hence cannot be held to be taxable. It was held that what was sold was a GSM which consisted both hardware as well as the software and hence they cannot be taxed under two different articles. For…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

In the result, appeals of the assessee on the grounds- a

ITA 1237/DEL/2010[2005-06]Status: DisposedITAT Delhi02 Sept 2019AY 2005-06

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…ia and hence no income from sale of hardware accrued to Nokia in India. The issue of royalty on the software has been held in favour of the assessee based on the order in ITA Nos. 1006 to 1008, 1236 49 to 1238 & 5819/Del/2010 Nokia Corporation the case of (343 ITR 470) DIT Vs Ericssion AB. It was held that these payments cannot be said to be in the nature of royalty either as per the Indian Income Tax Act or DTAA and hence cannot be held to be taxable. It was held that what was sold was a GSM which consisted both hardware as well as the software and hence they cannot be taxed under two different articles. For…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

In the result, appeals of the assessee on the grounds- a

ITA 1236/DEL/2010[2004-05]Status: DisposedITAT Delhi02 Sept 2019AY 2004-05

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…ia and hence no income from sale of hardware accrued to Nokia in India. The issue of royalty on the software has been held in favour of the assessee based on the order in ITA Nos. 1006 to 1008, 1236 49 to 1238 & 5819/Del/2010 Nokia Corporation the case of (343 ITR 470) DIT Vs Ericssion AB. It was held that these payments cannot be said to be in the nature of royalty either as per the Indian Income Tax Act or DTAA and hence cannot be held to be taxable. It was held that what was sold was a GSM which consisted both hardware as well as the software and hence they cannot be taxed under two different articles. For…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 1007/DEL/2010[2005-06]Status: DisposedITAT Delhi02 Sept 2019AY 2005-06

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…ia and hence no income from sale of hardware accrued to Nokia in India. The issue of royalty on the software has been held in favour of the assessee based on the order in ITA Nos. 1006 to 1008, 1236 49 to 1238 & 5819/Del/2010 Nokia Corporation the case of (343 ITR 470) DIT Vs Ericssion AB. It was held that these payments cannot be said to be in the nature of royalty either as per the Indian Income Tax Act or DTAA and hence cannot be held to be taxable. It was held that what was sold was a GSM which consisted both hardware as well as the software and hence they cannot be taxed under two different articles. For…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- Noida, International Taxation, Noida

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 6916/DEL/2017[2008-09]Status: HeardITAT Delhi02 Sept 2019AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…and consumables, finished goods and capital goods would not be liable to tax in India, in the hands of the Appellant, as held in the following judicial pronouncements: - Ishikawajima-Harima Heavy Industries Ltd. vs. DIT 288 ITR 408 [SC] - DIT vs. Ericsson AB 343 ITR 470 [Delhi High Court] - DIT vs. LG Cable Ltd. 237 CTR 438 [Delhi High Court] - DIT vs. Xelo Pty. Ltd. 203 Taxman 475 [Mumbai High Court] In light of the above, he submitted that income from offshore supply of goods made by the Appellant is not liable to be taxed in India. ii. Further, he submitted that since the transactions between the Appellant a…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

In the result, appeals of the assessee on the grounds- a

ITA 1238/DEL/2010[2006-07]Status: DisposedITAT Delhi02 Sept 2019AY 2006-07

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…ia and hence no income from sale of hardware accrued to Nokia in India. The issue of royalty on the software has been held in favour of the assessee based on the order in ITA Nos. 1006 to 1008, 1236 49 to 1238 & 5819/Del/2010 Nokia Corporation the case of (343 ITR 470) DIT Vs Ericssion AB. It was held that these payments cannot be said to be in the nature of royalty either as per the Indian Income Tax Act or DTAA and hence cannot be held to be taxable. It was held that what was sold was a GSM which consisted both hardware as well as the software and hence they cannot be taxed under two different articles. For…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 1008/DEL/2010[2006-07]Status: DisposedITAT Delhi02 Sept 2019AY 2006-07

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…ia and hence no income from sale of hardware accrued to Nokia in India. The issue of royalty on the software has been held in favour of the assessee based on the order in ITA Nos. 1006 to 1008, 1236 49 to 1238 & 5819/Del/2010 Nokia Corporation the case of (343 ITR 470) DIT Vs Ericssion AB. It was held that these payments cannot be said to be in the nature of royalty either as per the Indian Income Tax Act or DTAA and hence cannot be held to be taxable. It was held that what was sold was a GSM which consisted both hardware as well as the software and hence they cannot be taxed under two different articles. For…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 1006/DEL/2010[2004-05]Status: DisposedITAT Delhi02 Sept 2019AY 2004-05

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…ia and hence no income from sale of hardware accrued to Nokia in India. The issue of royalty on the software has been held in favour of the assessee based on the order in ITA Nos. 1006 to 1008, 1236 49 to 1238 & 5819/Del/2010 Nokia Corporation the case of (343 ITR 470) DIT Vs Ericssion AB. It was held that these payments cannot be said to be in the nature of royalty either as per the Indian Income Tax Act or DTAA and hence cannot be held to be taxable. It was held that what was sold was a GSM which consisted both hardware as well as the software and hence they cannot be taxed under two different articles. For…

Deputy Commssioner of Income-Tax, Pune vs. Igate Global Solutions Ltd., Pune

In the result, both the appeals are partly allowed

ITA 342/PUN/2014[2009-10]Status: DisposedITAT Pune26 Aug 2019AY 2009-10

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita. No.342/Pun/2014 िनधा"रण वष" / Assessment Year : 2009-10

Section 115JSection 195(2)Section 201(1)Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA. No.342/PUN/2014 िनधा"रण वष" / Assessment Year : 2009-10 DCIT, Circle-4, iGate Global Solutions Ltd., Pune Vs. 158-162(P), EPIP Phase-II, Whitefield, Bangalore – 560066 PAN : AABCM4573E (Appellant) (Respondent) आयकर अपील सं. / IT(TP) A. No.10/BANG/2014 िनधा"रण वष" / Assessment Year : 2009-10 Capgemini Technology ACIT, Range-11, Services India Limited Vs. Bangalore (earlier known as iGATE Global Solutions Ltd.), Plot No.14, Rajiv Gandhi Infotech…