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

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

…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

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

…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

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

…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

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

…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

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

…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

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

…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

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

…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

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

…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

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

…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

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

…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

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

…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

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

…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

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

…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

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

…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

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

…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

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

…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

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

…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…