DIT v. Ericsson

343 ITR 370High Court#4681 most cited

What is DIT v. Ericsson authority for?

A copyrighted article does not fall within the purview of 'Royalty' under the wording of a tax treaty. Amendments cannot be read into the treaty to change this interpretation.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2012 to 2024.

Also referred to as

DIT v. Ericsson · copyrighted article · royalty · tax treaty interpretation · Article 12 · double taxation avoidance agreement · source state taxation · resident state taxation · amendments to treaty

Issues it is cited on

section 9(l)(vii)section 206asection 206aainstallation peuse of equipmentsection 44bbsection 100section 44bsection 9(l)section 9(l)(vi)section 195(2)copyrighted article

Judgments citing DIT v. Ericsson

Icec India P.Ltd vs. Commissioner of Income Tax

ITA/359/2005HC Delhi07 Sept 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…traight. Otherwise, in this question we are only concerned with LO as business connection as well as PE in India which we do not find to be so. QUESTION OF LAW NO. 3 & 5 25. This aspect has already been discussed in detail by us in DIT Vs. Ericsson, 343 ITR 370 which reasoning equally applies to these cases. The relevant portion of the said judgment is reproduced below: “55. Once we proceed on the basis of aforesaid factual findings, it is difficult to hold that payment made to the assessee was in the nature of royalty either under the Income- Tax Act or under the DTAA. We have to keep in mind w…

Director of Income Tax vs. C.I.T Alcatel

ITA - 30 / 2008HC Delhi07 Sept 2012

…traight. Otherwise, in this question we are only concerned with LO as business connection as well as PE in India which we do not find to be so. QUESTION OF LAW NO. 3 & 5 25. This aspect has already been discussed in detail by us in DIT Vs. Ericsson, 343 ITR 370 which reasoning equally applies to these cases. The relevant portion of the said judgment is reproduced below: “55. Once we proceed on the basis of aforesaid factual findings, it is difficult to hold that payment made to the assessee was in the nature of royalty either under the Income- Tax Act or under the DTAA. We have to keep in mind w…

Director of Income Tax vs. Uop Lic, New Delhi

ITA - 1324 / 2007HC Delhi07 Sept 2012

…traight. Otherwise, in this question we are only concerned with LO as business connection as well as PE in India which we do not find to be so. QUESTION OF LAW NO. 3 & 5 25. This aspect has already been discussed in detail by us in DIT Vs. Ericsson, 343 ITR 370 which reasoning equally applies to these cases. The relevant portion of the said judgment is reproduced below: “55. Once we proceed on the basis of aforesaid factual findings, it is difficult to hold that payment made to the assessee was in the nature of royalty either under the Income- Tax Act or under the DTAA. We have to keep in mind w…

Dte of Income Tax vs. Nokia Network Oy

ITA - 505 / 2007HC Delhi07 Sept 2012

…traight. Otherwise, in this question we are only concerned with LO as business connection as well as PE in India which we do not find to be so. QUESTION OF LAW NO. 3 & 5 25. This aspect has already been discussed in detail by us in DIT Vs. Ericsson, 343 ITR 370 which reasoning equally applies to these cases. The relevant portion of the said judgment is reproduced below: “55. Once we proceed on the basis of aforesaid factual findings, it is difficult to hold that payment made to the assessee was in the nature of royalty either under the Income- Tax Act or under the DTAA. We have to keep in mind w…

Director of Income Tax vs. M/S Nokia Networks Oy

ITA/512/2007HC Delhi07 Sept 2012

…traight. Otherwise, in this question we are only concerned with LO as business connection as well as PE in India which we do not find to be so. QUESTION OF LAW NO. 3 & 5 25. This aspect has already been discussed in detail by us in DIT Vs. Ericsson, 343 ITR 370 which reasoning equally applies to these cases. The relevant portion of the said judgment is reproduced below: “55. Once we proceed on the basis of aforesaid factual findings, it is difficult to hold that payment made to the assessee was in the nature of royalty either under the Income- Tax Act or under the DTAA. We have to keep in mind w…