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.

How many judgments cite DIT v. Ericsson A.B?

256 judgments on BharatTax cite DIT v. Ericsson A.B (343 ITR 470), spanning 2013 to 2025.

Which sections of the Income Tax Act does DIT v. Ericsson A.B come up under?

It is most often cited in judgments turning on Section 9(1)(vi), Section 195, Section 143(3), Section 234B, Section 144C(13), Section 234A.

DIT v. Ericsson A.B (343 ITR 470)

DDIT, New Delhi vs. M/S Shin Satellite Public Co. Ltd., New Delhi

ITA 3593/DEL/2011[2005-06]Status: DisposedITAT Delhi16 Oct 2017AY 2005-06

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Shri F V Irani, AdvFor Respondent: Shri TS Shivkumar, CIT DR

Section 143(3)Section 144C(1)Section 234BSection 9Section 9(1)

…ers from the amended section 9 of the Act. It is categorically held in CIT v. Sie mens Aktiongesellschaft [2009] 310 ITR 320 (Bom) that the amend ments cannot be read into the treaty. On the wording of the treaty, we have already held in Ericsson A. B. [2012] 343 ITR 470 (Delhi) that a copyrighted article does not fall within the purview of royalty. Therefore, we decide question of law Nos. 1 and 2 in favour of the assessee and against the Revenue." 52. Thus, an interpretive exercise by Parliament cannot be taken so far as to control the meaning of a word expressly defined in a treaty. Parliament, supreme as it m…

DCIT, Cir-2(1), Kolkata vs. M/S Outotec Gmbh, Kolkata

In the result, the appeal filed by the Revenue ( in ITA No

ITA 193/KOL/2016[2012-2013]Status: DisposedITAT Kolkata08 Sept 2017AY 2012-2013

Bench: Shri N. C. Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.160/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 Outotec Gmbh Vs. D.C.I.T., International C/O Outotec India Private Ltd., Taxation-2(1), Kolkata 12Th Floor, South City Pinnacle, Plot- Aayakar Bhawan Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. Poorva,110 Shanti Pally, Kolkata-700107 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Assessee) .. (Respondent/Department) आयकर अपील सं./Ita No.193/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 D.C.I.T., International Vs. Outotec Gmbh Taxation-2(1), Kolkata Aayakar Bhawan Poorva,110 C/O Outotec India Private Ltd., Shanti Pally, Kolkata-700107 12Th Floor, South City Pinnacle, Plot-Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Department) .. (Respondent/Assessee) Department By : Shri G. Mallikarjuna, Cit Dr. Assessee By : Subhabrata Mukherjee, Ar & Soumyadip Roy Choudhury, Ar सुनवाई क" तारीख / Date Of Hearing : 10/07/2017 घोषणा क" तारीख/Date Of Pronouncement : 08/09/2017

For Appellant: Subhabrata Mukherjee, AR &For Respondent: Shri G. Mallikarjuna, CIT DR

Section 143(2)Section 143(3)Section 144CSection 209Section 234ASection 234B

…nt proceedings, the assessee also placed reliance upon various Judicial Pronouncements, namely Ishikawajma-Harima Heavy industries Ltd us DIT [288 lTR 408], CIT and Anr. Vs Hyundai Heavy Industries Co. Ltd. (SC) 291 ITR 482}, DIT Vs. Ericsson A.B., New Delhi (343 ITR 470 and Director of Income Tax vs M/s Nokia Networks Oy (253 CTR 417), DIT Vs. LG Cable Ltd. (Del HC) [237 CTR 438] etc. The assessee had contended that the title / property in equipment was transferred outside India and hence sale has taken place outside India. However, the AO had rejected the contentions of the assessee and held that a profit perce…

Outotec Gmbh, Kolkata vs. The DCIT, It - 2(1), Kolkata

In the result, the appeal filed by the Revenue ( in ITA No

ITA 160/KOL/2016[2012-2013]Status: DisposedITAT Kolkata08 Sept 2017AY 2012-2013

Bench: Shri N. C. Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.160/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 Outotec Gmbh Vs. D.C.I.T., International C/O Outotec India Private Ltd., Taxation-2(1), Kolkata 12Th Floor, South City Pinnacle, Plot- Aayakar Bhawan Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. Poorva,110 Shanti Pally, Kolkata-700107 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Assessee) .. (Respondent/Department) आयकर अपील सं./Ita No.193/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 D.C.I.T., International Vs. Outotec Gmbh Taxation-2(1), Kolkata Aayakar Bhawan Poorva,110 C/O Outotec India Private Ltd., Shanti Pally, Kolkata-700107 12Th Floor, South City Pinnacle, Plot-Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Department) .. (Respondent/Assessee) Department By : Shri G. Mallikarjuna, Cit Dr. Assessee By : Subhabrata Mukherjee, Ar & Soumyadip Roy Choudhury, Ar सुनवाई क" तारीख / Date Of Hearing : 10/07/2017 घोषणा क" तारीख/Date Of Pronouncement : 08/09/2017

For Appellant: Subhabrata Mukherjee, AR &For Respondent: Shri G. Mallikarjuna, CIT DR

Section 143(2)Section 143(3)Section 144CSection 209Section 234ASection 234B

…nt proceedings, the assessee also placed reliance upon various Judicial Pronouncements, namely Ishikawajma-Harima Heavy industries Ltd us DIT [288 lTR 408], CIT and Anr. Vs Hyundai Heavy Industries Co. Ltd. (SC) 291 ITR 482}, DIT Vs. Ericsson A.B., New Delhi (343 ITR 470 and Director of Income Tax vs M/s Nokia Networks Oy (253 CTR 417), DIT Vs. LG Cable Ltd. (Del HC) [237 CTR 438] etc. The assessee had contended that the title / property in equipment was transferred outside India and hence sale has taken place outside India. However, the AO had rejected the contentions of the assessee and held that a profit perce…