DIT v. Ericsson AB

58 ITR 259Reported decision#6694 most cited

What is DIT v. Ericsson AB authority for?

Receipts from the supply of software that are integrally connected to the supply of hardware cannot be taxed as royalty under the Income Tax Act.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2019.

Also referred to as

DIT v. Ericsson AB · DIT v. Nokia Networks OY · royalty income · software supply · hardware supply · international taxation · royalty definition · income from software

Judgments citing DIT v. Ericsson AB

Zte Corporation, Gurgaon vs. DCIT, Circle- Gurgaon, International Taxation, Gurgaon

In the result, the appeals of the assessee are partly allowed whereas appeals of the Revenue are dismissed

ITA 7471/DEL/2018[2015-16]Status: DisposedITAT Delhi15 Feb 2019AY 2015-16

Bench: Shri N. K. Billaiya & Smt. Beena A. Pillaisa No. 877/Del/2018 [A/O Ita No. 7471/Del/2018 [A.Y 2015-16]] &

For Appellant: Shri Harpreet Singh Ajmani, AdvFor Respondent: Shri G.K. Bhall, CIT-DR

…elevant findings given by the Tribunal read as under: “71. Ld. counsel for the assessee submitted that this issue stands settled by the Hon'ble Delhi High Court in the cases of DIT Vs. Ericsson AB 343 ITR 470 (Del.); DIT Vs. Nokia Networks OY 58 ITR 259 and 358 ITR 259. He submitted that receipts on account of supply of software were integrally connected to the ITA 5870/Del/12 & ors. - ZTE Corporation supply of hardware and, therefore, AO was not right in taxing such receipts as royalty. He submitted that ld. CIT(A) has rightly held that receipts from supply of software could not be taxed as royalty, relying on…

Zte Corporation, Gurgaon vs. DCIT, Circle- Gurgaon, International Taxation, New Delhi

In the result, the appeals of the assessee are partly allowed whereas appeals of the Revenue are dismissed

ITA 7076/DEL/2017[2014-15]Status: DisposedITAT Delhi15 Feb 2019AY 2014-15

Bench: Shri N. K. Billaiya & Smt. Beena A. Pillaisa No. 877/Del/2018 [A/O Ita No. 7471/Del/2018 [A.Y 2015-16]] &

For Appellant: Shri Harpreet Singh Ajmani, AdvFor Respondent: Shri G.K. Bhall, CIT-DR

…elevant findings given by the Tribunal read as under: “71. Ld. counsel for the assessee submitted that this issue stands settled by the Hon'ble Delhi High Court in the cases of DIT Vs. Ericsson AB 343 ITR 470 (Del.); DIT Vs. Nokia Networks OY 58 ITR 259 and 358 ITR 259. He submitted that receipts on account of supply of software were integrally connected to the ITA 5870/Del/12 & ors. - ZTE Corporation supply of hardware and, therefore, AO was not right in taxing such receipts as royalty. He submitted that ld. CIT(A) has rightly held that receipts from supply of software could not be taxed as royalty, relying on…

M/S. Zte Corporation, Gurgaon vs. DCIT (International Taxation), New Delhi

In the result, the appeals of the assessee are partly allowed whereas appeals of the Revenue are dismissed

ITA 1555/DEL/2017[2013-14]Status: DisposedITAT Delhi15 Feb 2019AY 2013-14

Bench: Shri N. K. Billaiya & Smt. Beena A. Pillaisa No. 877/Del/2018 [A/O Ita No. 7471/Del/2018 [A.Y 2015-16]] &

For Appellant: Shri Harpreet Singh Ajmani, AdvFor Respondent: Shri G.K. Bhall, CIT-DR

…elevant findings given by the Tribunal read as under: “71. Ld. counsel for the assessee submitted that this issue stands settled by the Hon'ble Delhi High Court in the cases of DIT Vs. Ericsson AB 343 ITR 470 (Del.); DIT Vs. Nokia Networks OY 58 ITR 259 and 358 ITR 259. He submitted that receipts on account of supply of software were integrally connected to the ITA 5870/Del/12 & ors. - ZTE Corporation supply of hardware and, therefore, AO was not right in taxing such receipts as royalty. He submitted that ld. CIT(A) has rightly held that receipts from supply of software could not be taxed as royalty, relying on…

M/S. Zte Corporation, Gurgaon vs. DCIT (International Taxation), New Delhi

In the result, the appeals of the assessee are partly allowed whereas appeals of the Revenue are dismissed

ITA 1554/DEL/2017[2012-13]Status: DisposedITAT Delhi15 Feb 2019AY 2012-13

Bench: Shri N. K. Billaiya & Smt. Beena A. Pillaisa No. 877/Del/2018 [A/O Ita No. 7471/Del/2018 [A.Y 2015-16]] &

For Appellant: Shri Harpreet Singh Ajmani, AdvFor Respondent: Shri G.K. Bhall, CIT-DR

…elevant findings given by the Tribunal read as under: “71. Ld. counsel for the assessee submitted that this issue stands settled by the Hon'ble Delhi High Court in the cases of DIT Vs. Ericsson AB 343 ITR 470 (Del.); DIT Vs. Nokia Networks OY 58 ITR 259 and 358 ITR 259. He submitted that receipts on account of supply of software were integrally connected to the ITA 5870/Del/12 & ors. - ZTE Corporation supply of hardware and, therefore, AO was not right in taxing such receipts as royalty. He submitted that ld. CIT(A) has rightly held that receipts from supply of software could not be taxed as royalty, relying on…

DCIT (International Taxation), New Delhi vs. M/S. Zte Corporation

In the result, the appeals of the assessee are partly allowed whereas appeals of the Revenue are dismissed

ITA 5197/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Feb 2019AY 2011-12

Bench: Shri N. K. Billaiya & Smt. Beena A. Pillaisa No. 877/Del/2018 [A/O Ita No. 7471/Del/2018 [A.Y 2015-16]] &

For Appellant: Shri Harpreet Singh Ajmani, AdvFor Respondent: Shri G.K. Bhall, CIT-DR

…elevant findings given by the Tribunal read as under: “71. Ld. counsel for the assessee submitted that this issue stands settled by the Hon'ble Delhi High Court in the cases of DIT Vs. Ericsson AB 343 ITR 470 (Del.); DIT Vs. Nokia Networks OY 58 ITR 259 and 358 ITR 259. He submitted that receipts on account of supply of software were integrally connected to the ITA 5870/Del/12 & ors. - ZTE Corporation supply of hardware and, therefore, AO was not right in taxing such receipts as royalty. He submitted that ld. CIT(A) has rightly held that receipts from supply of software could not be taxed as royalty, relying on…

Zte Corporation, Gurgaon vs. DCIT (International Taxation), Gurgaon

In the result, the appeals of the assessee are partly allowed whereas appeals of the Revenue are dismissed

ITA 4940/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Feb 2019AY 2011-12

Bench: Shri N. K. Billaiya & Smt. Beena A. Pillaisa No. 877/Del/2018 [A/O Ita No. 7471/Del/2018 [A.Y 2015-16]] &

For Appellant: Shri Harpreet Singh Ajmani, AdvFor Respondent: Shri G.K. Bhall, CIT-DR

…elevant findings given by the Tribunal read as under: “71. Ld. counsel for the assessee submitted that this issue stands settled by the Hon'ble Delhi High Court in the cases of DIT Vs. Ericsson AB 343 ITR 470 (Del.); DIT Vs. Nokia Networks OY 58 ITR 259 and 358 ITR 259. He submitted that receipts on account of supply of software were integrally connected to the ITA 5870/Del/12 & ors. - ZTE Corporation supply of hardware and, therefore, AO was not right in taxing such receipts as royalty. He submitted that ld. CIT(A) has rightly held that receipts from supply of software could not be taxed as royalty, relying on…

JCIT (OSD) (International Taxation), Gurgaon vs. M/S. Zte Corporation, Gurgaon

In the result, the appeals of the assessee are partly allowed whereas appeals of the Revenue are dismissed

ITA 3628/DEL/2016[2010-11]Status: DisposedITAT Delhi15 Feb 2019AY 2010-11

Bench: Shri N. K. Billaiya & Smt. Beena A. Pillaisa No. 877/Del/2018 [A/O Ita No. 7471/Del/2018 [A.Y 2015-16]] &

For Appellant: Shri Harpreet Singh Ajmani, AdvFor Respondent: Shri G.K. Bhall, CIT-DR

…elevant findings given by the Tribunal read as under: “71. Ld. counsel for the assessee submitted that this issue stands settled by the Hon'ble Delhi High Court in the cases of DIT Vs. Ericsson AB 343 ITR 470 (Del.); DIT Vs. Nokia Networks OY 58 ITR 259 and 358 ITR 259. He submitted that receipts on account of supply of software were integrally connected to the ITA 5870/Del/12 & ors. - ZTE Corporation supply of hardware and, therefore, AO was not right in taxing such receipts as royalty. He submitted that ld. CIT(A) has rightly held that receipts from supply of software could not be taxed as royalty, relying on…

Zte Corporation, Gurgaon vs. DDIT (International Taxation), New Delhi

In the result, the appeals of the assessee are partly allowed whereas appeals of the Revenue are dismissed

ITA 2805/DEL/2016[2010-11]Status: DisposedITAT Delhi15 Feb 2019AY 2010-11

Bench: Shri N. K. Billaiya & Smt. Beena A. Pillaisa No. 877/Del/2018 [A/O Ita No. 7471/Del/2018 [A.Y 2015-16]] &

For Appellant: Shri Harpreet Singh Ajmani, AdvFor Respondent: Shri G.K. Bhall, CIT-DR

…elevant findings given by the Tribunal read as under: “71. Ld. counsel for the assessee submitted that this issue stands settled by the Hon'ble Delhi High Court in the cases of DIT Vs. Ericsson AB 343 ITR 470 (Del.); DIT Vs. Nokia Networks OY 58 ITR 259 and 358 ITR 259. He submitted that receipts on account of supply of software were integrally connected to the ITA 5870/Del/12 & ors. - ZTE Corporation supply of hardware and, therefore, AO was not right in taxing such receipts as royalty. He submitted that ld. CIT(A) has rightly held that receipts from supply of software could not be taxed as royalty, relying on…

The Commissioner of Income Tax International Taxation-2 vs. Zte Corporation

ITA/908/2016HC Delhi24 Jan 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 133ASection 14Section 148Section 234BSection 9Section 9(1)

…ITA-904-909/2016 Page 1 of 21 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON: 16.01.2017 % PRONOUNCED ON: 24.01.2017 + ITA 904/2016, ITA 905/2016, CM APPL.46510/2016 ITA 906/2016, CM APPL.46511/2016 ITA 907/2016, CM APPL.46512/2016 ITA 908/2016, CM APPL.46513/2016 ITA 909/2016, CM APPL.46515/2016 THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-2 ..... Appellant versus ZTE CORPORATION ..... Respondent Appearance: Mr. Ruchir Bhatia, Sr. Standing Counsel with Mr. P…

The Commissioner of Income Tax International Taxation-2 vs. Zte Corporation

ITA/905/2016HC Delhi24 Jan 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 133ASection 14Section 148Section 234BSection 9Section 9(1)

…ITA-904-909/2016 Page 1 of 21 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON: 16.01.2017 % PRONOUNCED ON: 24.01.2017 + ITA 904/2016, ITA 905/2016, CM APPL.46510/2016 ITA 906/2016, CM APPL.46511/2016 ITA 907/2016, CM APPL.46512/2016 ITA 908/2016, CM APPL.46513/2016 ITA 909/2016, CM APPL.46515/2016 THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-2 ..... Appellant versus ZTE CORPORATION ..... Respondent Appearance: Mr. Ruchir Bhatia, Sr. Standing Counsel with Mr. P…

The Commissioner of Income Tax International Taxation-2 vs. Zte Corporation

ITA/909/2016HC Delhi24 Jan 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 133ASection 14Section 148Section 234BSection 9Section 9(1)

…ITA-904-909/2016 Page 1 of 21 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON: 16.01.2017 % PRONOUNCED ON: 24.01.2017 + ITA 904/2016, ITA 905/2016, CM APPL.46510/2016 ITA 906/2016, CM APPL.46511/2016 ITA 907/2016, CM APPL.46512/2016 ITA 908/2016, CM APPL.46513/2016 ITA 909/2016, CM APPL.46515/2016 THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-2 ..... Appellant versus ZTE CORPORATION ..... Respondent Appearance: Mr. Ruchir Bhatia, Sr. Standing Counsel with Mr. P…

The Commissioner of Income Tax International Taxation-2 vs. Zte Corporation

ITA/907/2016HC Delhi24 Jan 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 133ASection 14Section 148Section 234BSection 9Section 9(1)

…ITA-904-909/2016 Page 1 of 21 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON: 16.01.2017 % PRONOUNCED ON: 24.01.2017 + ITA 904/2016, ITA 905/2016, CM APPL.46510/2016 ITA 906/2016, CM APPL.46511/2016 ITA 907/2016, CM APPL.46512/2016 ITA 908/2016, CM APPL.46513/2016 ITA 909/2016, CM APPL.46515/2016 THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-2 ..... Appellant versus ZTE CORPORATION ..... Respondent Appearance: Mr. Ruchir Bhatia, Sr. Standing Counsel with Mr. P…

The Commissioner of Income Tax International Taxation-2 vs. Zte Corporation

ITA/906/2016HC Delhi24 Jan 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 133ASection 14Section 148Section 234BSection 9Section 9(1)

…ITA-904-909/2016 Page 1 of 21 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON: 16.01.2017 % PRONOUNCED ON: 24.01.2017 + ITA 904/2016, ITA 905/2016, CM APPL.46510/2016 ITA 906/2016, CM APPL.46511/2016 ITA 907/2016, CM APPL.46512/2016 ITA 908/2016, CM APPL.46513/2016 ITA 909/2016, CM APPL.46515/2016 THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-2 ..... Appellant versus ZTE CORPORATION ..... Respondent Appearance: Mr. Ruchir Bhatia, Sr. Standing Counsel with Mr. P…

M/S. Zte Corporation, Gurgaon vs. ADIT, New Delhi

In the result, this ground is

ITA 1109/DEL/2014[2009-10]Status: DisposedITAT Delhi30 May 2016AY 2009-10

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

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)

Section 133ASection 139Section 148

…d no. 3 also, he relied on the written submissions reproduced above. 71. Ld. counsel for the assessee submitted that this issue stands settled by the Hon’ble Delhi High Court in the cases of DIT Vs. Ericsson AB 343 ITR 470 (Del.); DIT Vs. Nokia Networks OY 58 ITR 259 and 358 ITR 259. He submitted that receipts on account of supply of software were integrally connected to the 71 ITA 5870/Del/12 & ors. – ZTE Corporation supply of hardware and, therefore, AO was not right in taxing such receipts as royalty. He submitted that ld. CIT(A) has rightly held that receipts from supply of software could not be taxed as…

DDIT, New Delhi vs. M/S Zte Corporation

In the result, this ground is

ITA 5974/DEL/2012[2004-05]Status: DisposedITAT Delhi30 May 2016AY 2004-05

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

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)

Section 133ASection 139Section 148

…d no. 3 also, he relied on the written submissions reproduced above. 71. Ld. counsel for the assessee submitted that this issue stands settled by the Hon’ble Delhi High Court in the cases of DIT Vs. Ericsson AB 343 ITR 470 (Del.); DIT Vs. Nokia Networks OY 58 ITR 259 and 358 ITR 259. He submitted that receipts on account of supply of software were integrally connected to the 71 ITA 5870/Del/12 & ors. – ZTE Corporation supply of hardware and, therefore, AO was not right in taxing such receipts as royalty. He submitted that ld. CIT(A) has rightly held that receipts from supply of software could not be taxed as…

Zte Corporation vs. ADIT, New Delhi

In the result, this ground is

ITA 5871/DEL/2012[2005-06]Status: DisposedITAT Delhi30 May 2016AY 2005-06

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

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)

Section 133ASection 139Section 148

…d no. 3 also, he relied on the written submissions reproduced above. 71. Ld. counsel for the assessee submitted that this issue stands settled by the Hon’ble Delhi High Court in the cases of DIT Vs. Ericsson AB 343 ITR 470 (Del.); DIT Vs. Nokia Networks OY 58 ITR 259 and 358 ITR 259. He submitted that receipts on account of supply of software were integrally connected to the 71 ITA 5870/Del/12 & ors. – ZTE Corporation supply of hardware and, therefore, AO was not right in taxing such receipts as royalty. He submitted that ld. CIT(A) has rightly held that receipts from supply of software could not be taxed as…

Zte Corporation vs. ADIT, New Delhi

In the result, this ground is

ITA 5870/DEL/2012[2004-05]Status: DisposedITAT Delhi30 May 2016AY 2004-05

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

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)

Section 133ASection 139Section 148

…d no. 3 also, he relied on the written submissions reproduced above. 71. Ld. counsel for the assessee submitted that this issue stands settled by the Hon’ble Delhi High Court in the cases of DIT Vs. Ericsson AB 343 ITR 470 (Del.); DIT Vs. Nokia Networks OY 58 ITR 259 and 358 ITR 259. He submitted that receipts on account of supply of software were integrally connected to the 71 ITA 5870/Del/12 & ors. – ZTE Corporation supply of hardware and, therefore, AO was not right in taxing such receipts as royalty. He submitted that ld. CIT(A) has rightly held that receipts from supply of software could not be taxed as…