DIT v. Infrasoft Ltd.

39 Taxmann.com 88High Court2013#299 most cited

What is DIT v. Infrasoft Ltd. authority for?

Payments for the use of copyrighted software, without the transfer of any rights in the underlying copyright itself, do not constitute 'royalty' under the Income-tax Act or tax treaties. Such payments are often treated as business income, taxable only if a permanent establishment exists.

269

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

DIT v. Infrasoft Ltd. · computer software royalty · Section 9(1)(vi) · copyrighted article · fees for included services · fees for technical services · tax treaty · non-resident income · business income · DTAA

Also reported as

220 Taxmann 273264 CTR 329332 ITR 222

Sections most often in play

Section 9(1)(vi)Section 143(3)Section 270ASection 115ASection 234CSection 9(1)(vi)(c)Section 9(1)(vii)Section 144C(13)

Issues it is cited on

copyrighted articlesection 9(1)(vi)fees for included servicesroyalty incomecomputer softwaresection 9(1)(vii)section 9(1)tax treatyfees for technical servicessection 195liable to taxnon-resident

Judgments citing DIT v. Infrasoft Ltd.

Comptel Oyj, Finland vs. DCIT (International Taxation), New Delhi

Appeal are allowed

ITA 1686/DEL/2016[2012-13]Status: DisposedITAT Delhi03 Oct 2016AY 2012-13

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavacomptel Oyj Vs Dcit Post Box No. 1000, 00181 Circle 1(2)(1), Helsinki, Finland. International Taxation Aadcc5974F New Delhi. Comptel Oyj Vs Dcit (International Taxation) Post Box No. 1000, 00181 Circle 1(2)(1), Helsinki, Finland. International Taxation Aadcc5974F New Delhi.

Section 143(3)Section 144CSection 9(1)(vi)

…ncome. 2. That on the facts and circumstances of the case and in law, the Ld. AO/DRP erred in not appreciating the fact that the case of the Appellant is squarely covered by the judgment of the jurisdictional High Court in the case of Infrasoft Ltd. vs. ADIT [264 CTR 329 (Del)] wherein the Hon’ble High Court while interpreting a similar agreement held that the payment made for the supply of software to be used by the asessee in its own business would not amount to royalty. 3. That on the facts and circumstances of the case and in law, the Ld. AO/DRP erred in holding that the receipts in thehands of the Appellant…

Comptel Oyj, Finland vs. DCIT, New Delhi

Appeal are allowed

ITA 726/DEL/2015[2011-12]Status: DisposedITAT Delhi03 Oct 2016AY 2011-12

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavacomptel Oyj Vs Dcit Post Box No. 1000, 00181 Circle 1(2)(1), Helsinki, Finland. International Taxation Aadcc5974F New Delhi. Comptel Oyj Vs Dcit (International Taxation) Post Box No. 1000, 00181 Circle 1(2)(1), Helsinki, Finland. International Taxation Aadcc5974F New Delhi.

Section 143(3)Section 144CSection 9(1)(vi)

…ncome. 2. That on the facts and circumstances of the case and in law, the Ld. AO/DRP erred in not appreciating the fact that the case of the Appellant is squarely covered by the judgment of the jurisdictional High Court in the case of Infrasoft Ltd. vs. ADIT [264 CTR 329 (Del)] wherein the Hon’ble High Court while interpreting a similar agreement held that the payment made for the supply of software to be used by the asessee in its own business would not amount to royalty. 3. That on the facts and circumstances of the case and in law, the Ld. AO/DRP erred in holding that the receipts in thehands of the Appellant…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

Appeals of the assessee are dismissed

ITA 4534/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Sept 2016AY 2010-11

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri Farrok V. IraniFor Respondent: Shri Jasbir Chouhan
Section 144C(3)Section 148Section 9(1)(vi)

…ore the Hon’ble Karnataka High Court and it was a case where the issue related to the nature of payments made by M/s. Wipro Ltd. as a customer of the assessee-company; and secondly, that subsequently the Hon’ble Delhi High Court in the case of Infrasoft Ltd., 39 Taxmann.com 88 (Delhi) has examined payment of a similar nature and found it to be not in the nature of royalty after 6 M/s. Gartner Ireland Ltd. ITA Nos. 2619 to 2622 & 4534/Mum/2014 specifically dissenting from the view of the Hon’ble Karnataka High Court. It has been canvassed that the aforesaid development has taken place after the decision of Trib…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

Appeals of the assessee are dismissed

ITA 2622/MUM/2014[2009-10]Status: DisposedITAT Mumbai21 Sept 2016AY 2009-10

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri Farrok V. IraniFor Respondent: Shri Jasbir Chouhan
Section 144C(3)Section 148Section 9(1)(vi)

…ore the Hon’ble Karnataka High Court and it was a case where the issue related to the nature of payments made by M/s. Wipro Ltd. as a customer of the assessee-company; and secondly, that subsequently the Hon’ble Delhi High Court in the case of Infrasoft Ltd., 39 Taxmann.com 88 (Delhi) has examined payment of a similar nature and found it to be not in the nature of royalty after 6 M/s. Gartner Ireland Ltd. ITA Nos. 2619 to 2622 & 4534/Mum/2014 specifically dissenting from the view of the Hon’ble Karnataka High Court. It has been canvassed that the aforesaid development has taken place after the decision of Trib…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

Appeals of the assessee are dismissed

ITA 2621/MUM/2014[2008-09]Status: DisposedITAT Mumbai21 Sept 2016AY 2008-09

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri Farrok V. IraniFor Respondent: Shri Jasbir Chouhan
Section 144C(3)Section 148Section 9(1)(vi)

…ore the Hon’ble Karnataka High Court and it was a case where the issue related to the nature of payments made by M/s. Wipro Ltd. as a customer of the assessee-company; and secondly, that subsequently the Hon’ble Delhi High Court in the case of Infrasoft Ltd., 39 Taxmann.com 88 (Delhi) has examined payment of a similar nature and found it to be not in the nature of royalty after 6 M/s. Gartner Ireland Ltd. ITA Nos. 2619 to 2622 & 4534/Mum/2014 specifically dissenting from the view of the Hon’ble Karnataka High Court. It has been canvassed that the aforesaid development has taken place after the decision of Trib…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

Appeals of the assessee are dismissed

ITA 2620/MUM/2014[2005-06]Status: DisposedITAT Mumbai21 Sept 2016AY 2005-06

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri Farrok V. IraniFor Respondent: Shri Jasbir Chouhan
Section 144C(3)Section 148Section 9(1)(vi)

…ore the Hon’ble Karnataka High Court and it was a case where the issue related to the nature of payments made by M/s. Wipro Ltd. as a customer of the assessee-company; and secondly, that subsequently the Hon’ble Delhi High Court in the case of Infrasoft Ltd., 39 Taxmann.com 88 (Delhi) has examined payment of a similar nature and found it to be not in the nature of royalty after 6 M/s. Gartner Ireland Ltd. ITA Nos. 2619 to 2622 & 4534/Mum/2014 specifically dissenting from the view of the Hon’ble Karnataka High Court. It has been canvassed that the aforesaid development has taken place after the decision of Trib…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

Appeals of the assessee are dismissed

ITA 2619/MUM/2014[2003-04]Status: DisposedITAT Mumbai21 Sept 2016AY 2003-04

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri Farrok V. IraniFor Respondent: Shri Jasbir Chouhan
Section 144C(3)Section 148Section 9(1)(vi)

…ore the Hon’ble Karnataka High Court and it was a case where the issue related to the nature of payments made by M/s. Wipro Ltd. as a customer of the assessee-company; and secondly, that subsequently the Hon’ble Delhi High Court in the case of Infrasoft Ltd., 39 Taxmann.com 88 (Delhi) has examined payment of a similar nature and found it to be not in the nature of royalty after 6 M/s. Gartner Ireland Ltd. ITA Nos. 2619 to 2622 & 4534/Mum/2014 specifically dissenting from the view of the Hon’ble Karnataka High Court. It has been canvassed that the aforesaid development has taken place after the decision of Trib…

CIT-2 vs. Halliburton Exports Inc

The appeals are dismissed

ITA/365/2016HC Delhi11 Jul 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 9(1)

…/ r \ $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 3 + ITA 363/2016 COMMISSIONER OF INCOME TAX-2 Appellant Through: Mr. Rahul Chaudhary, Senior standing counsel. versus HALLIBURTON EXPORT INC Respondent Through: Mr. Piyush Kaushik, Advocate. And 5^ ITA 365/2016 COMMISSIONER OF INCOME TAX-2 Appellant Through: Mr. Rahul Chaudhary, Senior standing counsel. versus HALLIBURTON EXPORT INC Respondent Through: Mr. Piyush Kaushik, Advocate. CORAM: JUSTICE S. MURALIDHAR JUSTICE NAJMI WAZmi ORDER % 11.07.2016 CM No. 23807/2016 (Exemption) in ITA 365/2016 1. Exemption allowed subject to all just exemptions. ITA Nos.…

Shinhan Bank, Mumbai vs. DDIT (It) RG 2(1), Mumbai

ITA 1936/MUM/2014[2009-10]Status: DisposedITAT Mumbai04 Jul 2016AY 2009-10

Bench: S/Shri G.S.Pannu (Am) & Amit Shukla, (Jm) आमकय अऩीर सं./I.T.A. No.1936//Mum/2014 (ननधधायण वषा / Assessment Year :2009-10) Shinhan Bank, बनाम/ Dy. Director Of Income Tax Wockhardt Towers, (International Taxation)-2(1), Vs. 5Th Floor, West Wing, 133, 1St Floor, Scindia House, Bandra-Kurala-Complex, Ballard Pier, Bandra (E), Mumbai-400038 Mumbai-400051 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 144C(13)Section 40Section 9Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “एल” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE S/SHRI G.S.PANNU (AM) AND AMIT SHUKLA, (JM) आमकय अऩीर सं./I.T.A. No.1936//Mum/2014 (ननधधायण वषा / Assessment Year :2009-10) Shinhan Bank, बनाम/ Dy. Director of Income Tax Wockhardt Towers, (International Taxation)-2(1), Vs. 5th floor, West Wing, 133, 1st Floor, Scindia House, Bandra-Kurala-Complex, Ballard Pier, Bandra (E), Mumbai-400038 Mumbai-400051 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./PAN/GIR No. :AAACC2144A अऩीरधथी ओय से / Appellant by Shri Dhanesh Bafna and Ms.…

Galatea Ltd, Mumbai vs. DCIT (It) RG 2(3)(2), Mumbai

In the result, the assessee’s appeal for A

ITA 5434/MUM/2015[2012-13]Status: DisposedITAT Mumbai29 Jun 2016AY 2012-13

Bench: Shri Jason P. Boaz & Shri Saktijit Daym/S. Galatea Ltd. Dcit (International Taxation) P.O. 1156, Industrial Vs. Range 2(3)(2) Area, Dalton, Israel Mumbai Pan - Aadcg8396D Appellant Respondent

For Appellant: Shri Bomi Daruwala &For Respondent: Shri Jasbir Chouhan
Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 144C(5)Section 9(1)(vi)Section 90(2)

…made in the provisions of the Act cannot be automatically read into the articles of the treaty, unless of course, corresponding amendment is made in the treaty also. For this proposition, he has relied upon the following judgments:– i) DIT v/s Infrasoft Ltd., 39 Taxmann.com 88 (Del.); ii) CIT v/s Siemens Aklcongesllschaft, 177 Taxmann 81 (Bom.); iii) DIT v/s Nokia Networks O.Y., 358 ITR 259; iv) B4U International Holdings Ltd. v/s DCIT, 148 TTJ 237 (Mum.); and v) WNS North America Inc., v/s ADIT, ITA no.8621/ Mum./2010 (Mum.). 8. The third argument made by the Ld. Counsel for the assessee is that in any case, the…

Saic India Pvt. Ltd., Noida vs. DCIT, New Delhi

ITA 6464/DEL/2012[2008-09]Status: DisposedITAT Delhi27 Jun 2016AY 2008-09

Bench: Shri Kuldip Singh & Shri N.K. Saini

For Appellant: S/Shri S.D. Kapila, R.R. MauryaFor Respondent: Shri Piyush Jain, CIT DR
Section 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI N.K. SAINI, ACCOUNTANT MEMBER ITA No.6464/Del./2012 (ASSESSMENT YEAR : 2008-09) M/s. SAIC India Private Limited, vs. DCIT, (formerly known as Scicom Technologies Circle 7 (1), Private Limited), New Delhi. (Now known as Wipro Energy IT Services India Private Limited), C/o Wipro Energy IT Services India Private Limited, A – 67, Sector 57, NOIDA. (PAN : AAACI6192A) (APPELLANT) (RESPONDENT) ASSESSEE BY : S/Shri S.D. Kapila, R.R. Maurya, Sanjay Kumar, Advocates and Shri Pankaj, CA REVENUE BY : Sh…

Financial Software & Systems Private Limited, Chennai vs. ITO, Chennai

In the result, the appeals of the assessee in ITA Nos

ITA 822/CHNY/2016[2008-09]Status: DisposedITAT Chennai22 Jun 2016AY 2008-09

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. Sriram Seshadri, C.AFor Respondent: Shri. P. Radhakrishnan, IRS, JCIT
Section 195Section 201Section 201(1)Section 250(6)Section 40

…in the concept of Royalty either before or after the amendment. 54. Anyhow, even if the amendment brought in sec. 9(1)(vi) by Finance Act, 2012, is considered as a milestone, the judgment rendered by the Hon’ble Delhi High Court in the case of Infrasoft Ltd., 264 CTR 329, really supports the argument of the assessee. In the said decision, even after the amendment, the Hon’ble Delhi High Court has held that the amount received by the assesse from a non-resident company for granting license to use copyright software to its own business purposes could not be brought to tax as Royalty under Article 12(3) of Indo-US D…

Infor Global Solutions Barneveld) Bv ( Now Known As Infor (Barneveld) Bv), Hyderabad vs. DDIT (It) Cir 3(1), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 777/MUM/2013[2008-09]Status: DisposedITAT Mumbai13 Jun 2016AY 2008-09

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 7048/Mum/2010 (Assessment year: 2006-07) ADIT(IT)-3(2), Vs M/s Baan Global B V now known as Scindia House, Information Global Solution R. No.132, 1st Floor, (Barneveld) BV, N M Road, A 301/302, Citi Point, Andheri Mumbai -400 038 Kurla Road, J B Nagar, Andheri East, Mumbai 400 059 "थयी लेखा सं. PAN: AACCB 7688 Q अपीलाथ" (Appellant) ""यथ" (Respondent) Appella…

Infor Global Solutions Barneveld) Bv, Hyderabad vs. DDIT (It) Cir 3(1), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 776/MUM/2013[2007-08]Status: DisposedITAT Mumbai13 Jun 2016AY 2007-08

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 7048/Mum/2010 (Assessment year: 2006-07) ADIT(IT)-3(2), Vs M/s Baan Global B V now known as Scindia House, Information Global Solution R. No.132, 1st Floor, (Barneveld) BV, N M Road, A 301/302, Citi Point, Andheri Mumbai -400 038 Kurla Road, J B Nagar, Andheri East, Mumbai 400 059 "थयी लेखा सं. PAN: AACCB 7688 Q अपीलाथ" (Appellant) ""यथ" (Respondent) Appella…

ITO (It) TDS 3, Mumbai vs. Ssa Global Technologies (I) P.Ltd ( Formerly Knwona As Infor Global Solutions (I) P.Ltd), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 3049/MUM/2011[2007-08]Status: DisposedITAT Mumbai13 Jun 2016AY 2007-08

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 7048/Mum/2010 (Assessment year: 2006-07) ADIT(IT)-3(2), Vs M/s Baan Global B V now known as Scindia House, Information Global Solution R. No.132, 1st Floor, (Barneveld) BV, N M Road, A 301/302, Citi Point, Andheri Mumbai -400 038 Kurla Road, J B Nagar, Andheri East, Mumbai 400 059 "थयी लेखा सं. PAN: AACCB 7688 Q अपीलाथ" (Appellant) ""यथ" (Respondent) Appella…

ADIT (It) 3(2), Mumbai vs. Baan Global B.V. Now Known As Information Global Solution ( Barneveld) Bv, Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 7048/MUM/2010[2006-07]Status: DisposedITAT Mumbai13 Jun 2016AY 2006-07

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 7048/Mum/2010 (Assessment year: 2006-07) ADIT(IT)-3(2), Vs M/s Baan Global B V now known as Scindia House, Information Global Solution R. No.132, 1st Floor, (Barneveld) BV, N M Road, A 301/302, Citi Point, Andheri Mumbai -400 038 Kurla Road, J B Nagar, Andheri East, Mumbai 400 059 "थयी लेखा सं. PAN: AACCB 7688 Q अपीलाथ" (Appellant) ""यथ" (Respondent) Appella…

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

…and the provision of Article 7 would be applicable and, therefore, the income from software is to be taxed as business income. 72. Ld. counsel relied upon following decisions: - DIT Vs. Ericsson AB (2012) 343 ITR 470 (Del.); - DIT Vs. Infrasoft Ltd. (2013) 39 Taxmann.com 88 (Del.) - Aspect Software Inc. Vs. ADIT (2015) 61 Taxmann.com 36 (Del.) 73. We have considered the submissions of both the parties and have perused the record of the case. We find that in the case of Alcatel Lucent, France Tribunal in para 12,13 & 14 it has been held as under: “12. We have carefully considered the arguments of both the s…

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

…and the provision of Article 7 would be applicable and, therefore, the income from software is to be taxed as business income. 72. Ld. counsel relied upon following decisions: - DIT Vs. Ericsson AB (2012) 343 ITR 470 (Del.); - DIT Vs. Infrasoft Ltd. (2013) 39 Taxmann.com 88 (Del.) - Aspect Software Inc. Vs. ADIT (2015) 61 Taxmann.com 36 (Del.) 73. We have considered the submissions of both the parties and have perused the record of the case. We find that in the case of Alcatel Lucent, France Tribunal in para 12,13 & 14 it has been held as under: “12. We have carefully considered the arguments of both the s…

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

…and the provision of Article 7 would be applicable and, therefore, the income from software is to be taxed as business income. 72. Ld. counsel relied upon following decisions: - DIT Vs. Ericsson AB (2012) 343 ITR 470 (Del.); - DIT Vs. Infrasoft Ltd. (2013) 39 Taxmann.com 88 (Del.) - Aspect Software Inc. Vs. ADIT (2015) 61 Taxmann.com 36 (Del.) 73. We have considered the submissions of both the parties and have perused the record of the case. We find that in the case of Alcatel Lucent, France Tribunal in para 12,13 & 14 it has been held as under: “12. We have carefully considered the arguments of both the s…

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

…and the provision of Article 7 would be applicable and, therefore, the income from software is to be taxed as business income. 72. Ld. counsel relied upon following decisions: - DIT Vs. Ericsson AB (2012) 343 ITR 470 (Del.); - DIT Vs. Infrasoft Ltd. (2013) 39 Taxmann.com 88 (Del.) - Aspect Software Inc. Vs. ADIT (2015) 61 Taxmann.com 36 (Del.) 73. We have considered the submissions of both the parties and have perused the record of the case. We find that in the case of Alcatel Lucent, France Tribunal in para 12,13 & 14 it has been held as under: “12. We have carefully considered the arguments of both the s…