DIT v. Nokia Networks

71 Taxmann.com 213Income Tax Appellate Tribunal2016#5590 most cited

What is DIT v. Nokia Networks authority for?

The Delhi High Court's decision in DIT vs. Nokia Networks confirms that the definition of 'royalty' under Double Taxation Avoidance Agreements (DTAA) is to be interpreted as per the agreement's specific clauses, influencing its application in subsequent cases.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2022.

Also referred to as

DIT v Nokia Networks · royalty definition DTAA · Double Taxation Avoidance Agreement · income tax · international taxation · tax treaty interpretation · DTAA royalty clause · taxability of royalty

Also reported as

385 ITR 259

Judgments citing DIT v. Nokia Networks

Springer Nature Customer Services Centre Gmbh, New Delhi vs. JCIT, Internationalo Taxation, Circle-3(1)(2), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 2534/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Oct 2022AY 2013-14

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2013-14] Springer Nature Customer Services Vs Jcit Centre Gmbh (Earlier Known As (International Taxation), Springer Customer Centre Gmbh), Circle-3(1)(2), 7Th Floor, Vijaya Building, New Delhi. 17-Barakhamba Road, New Delhi-110001. Pan-Aascs1092B Appellant Respondent Appellant By S/Shri Himanshu Sinha, Bhuwan Dhooper & Vibhu Gupta, Advocates Respondent By Ms. Rashmita Jha, Cit Dr Date Of Hearing 20.09.2022 Date Of Pronouncement 14.10.2022

Section 143(3)Section 234ASection 234BSection 271Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “D” BENCH: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2013-14] Springer Nature Customer Services vs JCIT Centre GmbH (earlier known as (International Taxation), Springer Customer Centre GmbH), Circle-3(1)(2), 7th Floor, Vijaya Building, New Delhi. 17-Barakhamba Road, New Delhi-110001. PAN-AASCS1092B APPELLANT RESPONDENT Appellant by S/Shri Himanshu Sinha, Bhuwan Dhooper & Vibhu Gupta, Advocates Respondent by Ms. Rashmita Jha, CIT DR Date of Hearing 20.09.2022 Date of Pronouncement 14.10.2022 ORDER PER KUL…

Digite Inc. Usa, Pune vs. DCIT (International Taxation), New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 382/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Nov 2019AY 2012-13

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Digite Inc., Usa, Pune vs. ADIT, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 772/DEL/2014[2010-11]Status: DisposedITAT Delhi19 Nov 2019AY 2010-11

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

M/S Digite Inc. Usa, Usa vs. ADIT, Intl. Taxation, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 2415/DEL/2013[2009-10]Status: DisposedITAT Delhi19 Nov 2019AY 2009-10

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Digite Inc., Califorina vs. ADIT, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 4918/DEL/2012[2007-08]Status: DisposedITAT Delhi19 Nov 2019AY 2007-08

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

DCIT (International Taxation), New Delhi vs. M/S Alcatel Lucent France, New Delhi

In the result, all the appeals of the Revenue are dismissed and the Cross Objections by the assessee are allowed

ITA 1854/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Sept 2019AY 2010-11

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri G.K. Dhall, CIT-DR (Intl.)For Respondent: S/Shri Shashi Mathews
Section 143(3)Section 195Section 234BSection 9Section 9(1)(vi)

…of ‘royalty’ under the DTAA. Thus, he decided the issue in favour of the assessee. 6. We find that now this issue stands decided by the Hon’ble Delhi High Court. Following the judgment of Hon’ble Delhi High Court in the case of DIT vs. Nokia Networks, (2013) 385 ITR 259 and also DIT vs. Ericsson AB, (2012) 343 ITR 470. Accordingly, consistent with the view taken in the earlier years by the Hon’ble Jurisdictional High Court in the case of the assessee itself, we decide this issue in favour of the assessee. Accordingly, ground raised by the Revenue is dismissed. 7. Similarly, the issue on charging of interest u/s…

DCIT (International Taxation), New Delhi vs. M/S Alcatel Lucent Enterprises, New Delhi

In the result, all the appeals of the Revenue are dismissed and the Cross Objections by the assessee are allowed

ITA 1851/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Sept 2019AY 2010-11

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri G.K. Dhall, CIT-DR (Intl.)For Respondent: S/Shri Shashi Mathews
Section 143(3)Section 195Section 234BSection 9Section 9(1)(vi)

…of ‘royalty’ under the DTAA. Thus, he decided the issue in favour of the assessee. 6. We find that now this issue stands decided by the Hon’ble Delhi High Court. Following the judgment of Hon’ble Delhi High Court in the case of DIT vs. Nokia Networks, (2013) 385 ITR 259 and also DIT vs. Ericsson AB, (2012) 343 ITR 470. Accordingly, consistent with the view taken in the earlier years by the Hon’ble Jurisdictional High Court in the case of the assessee itself, we decide this issue in favour of the assessee. Accordingly, ground raised by the Revenue is dismissed. 7. Similarly, the issue on charging of interest u/s…

DCIT (International Taxation), New Delhi vs. M/S Alcatel Lucent Bell Nv, New Delhi

In the result, all the appeals of the Revenue are dismissed and the Cross Objections by the assessee are allowed

ITA 1853/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Sept 2019AY 2010-11

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri G.K. Dhall, CIT-DR (Intl.)For Respondent: S/Shri Shashi Mathews
Section 143(3)Section 195Section 234BSection 9Section 9(1)(vi)

…of ‘royalty’ under the DTAA. Thus, he decided the issue in favour of the assessee. 6. We find that now this issue stands decided by the Hon’ble Delhi High Court. Following the judgment of Hon’ble Delhi High Court in the case of DIT vs. Nokia Networks, (2013) 385 ITR 259 and also DIT vs. Ericsson AB, (2012) 343 ITR 470. Accordingly, consistent with the view taken in the earlier years by the Hon’ble Jurisdictional High Court in the case of the assessee itself, we decide this issue in favour of the assessee. Accordingly, ground raised by the Revenue is dismissed. 7. Similarly, the issue on charging of interest u/s…

Renaissance Services Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, both the appeal filed by assessee is allowed

ITA 5678/MUM/2016[2011-12]Status: DisposedITAT Mumbai09 Aug 2019AY 2011-12

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singh

For Appellant: Shri Paras Savla with Shri Pratik Poddar (AR)For Respondent: Shri Nishant Samaiya
Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 764/Mum/2017 (Assessment Year 2012-13) Renaissance Services BV, DDIT (International C/o MMR & Associates LLP, Taxation) -4(1) Vs. BMR House, 36B, Dr. R.K. Room No. 1712, 7th Floor, Air India Building, Shirodkar Marg, Parel, Mumbai-400012 Nariman Point, PAN: AAECR4995E Mumbai-400021 Appellant Respondent Appellant by : Shri Paras Savla with Shri Pratik Poddar (AR) Respondent by : Shri Nishant Samaiya (Sr. DR) Date of Hearing : 15.05.2019 Date of Pronouncement : 09.08.2019 O…

DCIT (It) 3(1)(2), Mumbai vs. Lucent Technologies Crl Llc, Mumbai

In the result, the appeal filed by the assessee is allowed and the appeal filed by the

ITA 678/MUM/2016[2012-13]Status: DisposedITAT Mumbai13 Aug 2018AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Respondent: Shri Madhur Agarwal
Section 144Section 144C(5)Section 234BSection 271

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAVISH SOOD, JM I.T.A. No. 678/Mum/2016 (Assessment Year: 2012-13) DCIT(IT)-3(1)(2), Room No.113, Lucent Technologies GRL LLC 1st Floor, Scindia House, C/o. Deloitte Haskins & Sells LLP, Ballard Estate, India Bulls Finance Centre, Tower 3, 28th Floor, Senapati Bapat Mumbai-400 0038 Vs. Marg, Elphinston West, Mumbai-400 013 PAN/GIR No. AABCL 3902 G (Revenue) : (Assessee) & Lucent Technologies GRL LLC DCIT(IT)-3(1)(2), Room No.113, 1st Floor, Scindia House, Alcatel Lucent India Limited 14th Floor, Tower C, DLF Cyber Green,…

Lucent Technologies Grl Llc, Mumbai vs. Jdit (It) RG 4, Mumbai

In the result, these appeals by the assessee stands allowed

ITA 7704/MUM/2012[2009-10]Status: DisposedITAT Mumbai13 Aug 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Samuel Darse
Section 115Section 115ASection 144C(1)Section 144C(5)Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAVISH SOOD, JM I.T.A. Nos. 7704/Mum/2012 & 8709/Mum/2011 (Assessment Years: 2009-10 & 2008-09) Lucent Technologies GRL LLC The Joint Director of Income-tax Alcatel Lucent India Limited (International Taxation), 14th Floor, Tower C, DLF Cyber Green, Vs. Range-4, Scindia House, DLF City, Phase-III, Ballard Pier, Mumbai-400 038 Gurgaon – 122 002 PAN/GIR No. AABCL 3902 G (Appellant) : (Respondent) Appellant by : Shri Madhur Agarwal Respondent by : Shri Samuel Darse Date of Hearing : 21.05.2018 Date of Pronouncement : 13.08.2…

Lucent Technolgies Grl Llc, Mumbai vs. DDIT (It) 4(1), Mumbai

In the result, the appeal of the Revenue is dismissed and that of the assessee is allowed

ITA 1934/MUM/2014[2010-11]Status: DisposedITAT Mumbai16 Jul 2018AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: Shri PJ PardiwalaFor Respondent: Shri Samuel Darse, DR
Section 143(3)Section 144C(1)Section 9(1)(vi)

…आयकर अपीलीय अधिकरण “L” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री जी. मंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 504/Mum/2010 (inaQa-arNa baYa- / Assessment Year 2006-07) The Dy. Director of Income- Lucent Technologies GRL Tax (international Taxation) - LLC, 4(1), Scindia House, Ballard C/o, M/s Pricewaterhouse Pier, Mumbai-400 038 Coopers Pvt. Ltd., PwC Vs. House, Plot 18A, Guru Nanak Road (Station Road), Bandra (W), Mumbai-400 050 .. (ApIlaaqaI- / Appellant) (p`%yaqaaI…

DCIT (It) 1(1)(2), Mumbai vs. A.P. Moller Maersk A/S, Mumbai

Appeal stands dismissed

ITA 1743/MUM/2016[2012-13]Status: DisposedITAT Mumbai07 Feb 2018AY 2012-13

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.1743/Mum/2016 (िनधा"रण वष" / Assessment Year: 2012-13) Deputy Commissioner Of Income Tax A.P.Moller Maersk A/S (International Taxation) 1(1)(2) C/O Maersk Line India Pvt. Ltd. Room No.117,1St Floor बनाम/ 12Th Floor, Urmi Estate Scindia House, N.M.Road Vs. G.K.Marg,Lower Parel Ballard Estate Mumbai-400 013 Mumbai-400 038 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaeca-4801-C (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Porus Kaka & DiveshFor Respondent: Samuel Darse,Ld.CIT(DR)
Section 44B

…is a software and the payments to be royalty under the retrospectively amendment of the Act. Various Judicial precedents decided this issue by Hon'ble Delhi High Court in case of DIT vs Nokia Networks 253 CTR 417, Mumbai Tribunal in case of ADIT vs Baan Corp 71 Taxmann.com 213 and WNS Global Services (UK) Ltd. vs ADIT 52 SOT 121 wherein it has been held that any amendment is carried out under domestic law, same cannot be read into the treaty. Accordingly, we are of the view that The FACT cost represent merely allocation of cost incurred and hence in the nature of reimbursement of expenses not having any element…

DDIT (It)-2(1), Mumbai vs. M/S. Reliance Infocomm Ltd., Mumbai

ITA 837/MUM/2007[]Status: DisposedITAT Mumbai02 Feb 2018

Bench: S/Sh. Rajendra & Ravish Sood

For Appellant: S/Shri J.D. Mistry/Deepak JainFor Respondent: S/Shri Parag Vyas- DR
Section 195Section 195(2)Section 254(1)Section 40Section 9

…आयकर अपीलीय अिधकरण, मुंबई “एल ” खंडपीठ Income-tax Appellate Tribunal “L”Bench Mumbai सव"ी राजे"", लेखा सद"य एवं रिवश सूद, "याियक सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील सं./I.T.A.s/837/Mum/2007; 3431/Mum/2008; 3432/Mum/2008;3433/Mum/2008;3434/Mum/2008;3435/Mum/2008; 3436/Mum/ 2008; 3437/Mum/2008; 3440/Mum/2008; 3441/Mum/ 2008; 3442/Mum/ 2008; 3443/ Mum/ 2008;3444/Mum/2008; 4245/Mum/2008;4247/Mum/2008;4249/Mum/2008;4250/Mum/2008;4251/Mum/2008;42 52/Mum/2008;4253/Mum/2008;4261/Mum/2008;4278/Mum/2008;4279/Mum/2008; 4284/Mum/ 2008; ;4285/Mum/2008; 4286/Mum/2008;4287/M…

The DDIT (It)-2(1), Mumbai vs. M/S. Reliance Communicatioins Ltd. ( Formerly Known As M/S. Reliance Infocomm Ltd), Navi Mumbai

ITA 4877/MUM/2007[]Status: DisposedITAT Mumbai02 Feb 2018

Bench: S/Sh. Rajendra & Ravish Sood

For Appellant: S/Shri J.D. Mistry/Deepak JainFor Respondent: S/Shri Parag Vyas- DR
Section 195Section 195(2)Section 254(1)Section 40Section 9

…आयकर अपीलीय अिधकरण, मुंबई “एल ” खंडपीठ Income-tax Appellate Tribunal “L”Bench Mumbai सव"ी राजे"", लेखा सद"य एवं रिवश सूद, "याियक सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील सं./I.T.A.s/837/Mum/2007; 3431/Mum/2008; 3432/Mum/2008;3433/Mum/2008;3434/Mum/2008;3435/Mum/2008; 3436/Mum/ 2008; 3437/Mum/2008; 3440/Mum/2008; 3441/Mum/ 2008; 3442/Mum/ 2008; 3443/ Mum/ 2008;3444/Mum/2008; 4245/Mum/2008;4247/Mum/2008;4249/Mum/2008;4250/Mum/2008;4251/Mum/2008;42 52/Mum/2008;4253/Mum/2008;4261/Mum/2008;4278/Mum/2008;4279/Mum/2008; 4284/Mum/ 2008; ;4285/Mum/2008; 4286/Mum/2008;4287/M…

Kotak Mahindra Old Mutual Life Insurance Ltd, Mumbai vs. Jdit (It) RG 3, Mumbai

In the result, this appeal filed by the assessee stands allowed

ITA 3821/MUM/2014[2004-05]Status: DisposedITAT Mumbai24 May 2017AY 2004-05

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: S/Shri Farookh Irani & Chetan KakaFor Respondent: Shri Jasbir Chauhan (CIT-DR)
Section 14Section 195(1)Section 9

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘L’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri Shamim Yahya, AM & Shri Ravish Sood, JM ITA Nos.3819, 3820 & 3821/Mum/2014 Asst.Year 2004-2005 M/s.Kotak Mahindra Old Mutual The Jt.Commissioner of Income-tax Insurance Limited बनाम/ (International Taxation) 7th Floor, Kotak Infiniti, Building No.21 Range – 3 Vs. Infinity Park, Off WE Highway Mumbai. General AK Vaidya Marg, Malad (E) Mumbi – 400 097. PAN : AAACO3983B. (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से /Appellant by : S/Shri Farookh Irani & Chetan Kaka ""यथ" क" ओर से /Re…

Kotak Mahindra Old Mutual Life Insurance Ltd, Mumbai vs. Jdit (It) RG 3, Mumbai

In the result, this appeal filed by the assessee stands allowed

ITA 3820/MUM/2014[2004-05]Status: DisposedITAT Mumbai24 May 2017AY 2004-05

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: S/Shri Farookh Irani & Chetan KakaFor Respondent: Shri Jasbir Chauhan (CIT-DR)
Section 14Section 195(1)Section 9

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘L’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri Shamim Yahya, AM & Shri Ravish Sood, JM ITA Nos.3819, 3820 & 3821/Mum/2014 Asst.Year 2004-2005 M/s.Kotak Mahindra Old Mutual The Jt.Commissioner of Income-tax Insurance Limited बनाम/ (International Taxation) 7th Floor, Kotak Infiniti, Building No.21 Range – 3 Vs. Infinity Park, Off WE Highway Mumbai. General AK Vaidya Marg, Malad (E) Mumbi – 400 097. PAN : AAACO3983B. (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से /Appellant by : S/Shri Farookh Irani & Chetan Kaka ""यथ" क" ओर से /Re…

Kotak Mahindra Old Mutual Life Insurance Ltd, Mumbai vs. Jdit (It) RG 3, Mumbai

In the result, this appeal filed by the assessee stands allowed

ITA 3819/MUM/2014[2004-05]Status: DisposedITAT Mumbai24 May 2017AY 2004-05

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: S/Shri Farookh Irani & Chetan KakaFor Respondent: Shri Jasbir Chauhan (CIT-DR)
Section 14Section 195(1)Section 9

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘L’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri Shamim Yahya, AM & Shri Ravish Sood, JM ITA Nos.3819, 3820 & 3821/Mum/2014 Asst.Year 2004-2005 M/s.Kotak Mahindra Old Mutual The Jt.Commissioner of Income-tax Insurance Limited बनाम/ (International Taxation) 7th Floor, Kotak Infiniti, Building No.21 Range – 3 Vs. Infinity Park, Off WE Highway Mumbai. General AK Vaidya Marg, Malad (E) Mumbi – 400 097. PAN : AAACO3983B. (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से /Appellant by : S/Shri Farookh Irani & Chetan Kaka ""यथ" क" ओर से /Re…

Addl CIT 2(3), Mumbai vs. M/S. Tata Consultancy Services Ltd., Mumbai

ITA 7513/MUM/2010[2005-06]Status: DisposedITAT Mumbai23 Mar 2017AY 2005-06

Bench: Shri C.N. Prasad () & Shri Ashwani Taneja ()

Section 195Section 40Section 9(1)(vi)

…1 IT7513/Mum/2010 IN THE INCOME TAX APPELLATE TRIBUNNAL MUMBAI BENCH ‘’K’’, MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI ASHWANI TANEJA (ACCOUNTANT MEMBER) I.T.A.No.7513/Mum/2010 ( Assessment Years : 2005-06) Dy.CIT-LTU, Centre-1, World V/s M/s Tata Consultancy Services Ltd Trade Centre, 28th Floor, Cuffe 9th Floor, Nirmal Bldg, Nariman Point Parade, Mumbai-5 Mumbai-21 PAN : AAACR4849R Appellant Respondent Appellant by Shri N.K. Chand, CIT-DR Respondent by Shri Dinesh Vyas, Sr.Counsel Date of hearing 15.03.2017 Date of order 23.03.2017 O R D E R Per Ashwani Taneja, AM:- The present appeal has be…

DCIT (It) 1(1)(2), Mumbai vs. A.P. Moller Maersk A/S, Mumbai

In the result this appeal filed by the revenue stands dismissed

ITA 1798/MUM/2015[2011-12]Status: DisposedITAT Mumbai15 Feb 2017AY 2011-12

Bench: Shri Shamim Yahya & Shri Ravish Sood

For Appellant: Shri. Jasbir chauhanFor Respondent: Shri. Porul Kaka
Section 144CSection 44BSection 9(1)(i)Section 9(1)(vi)

…is a software and the payments to be royalty under the retrospectively amendment of the Act. Various Judicial precedents decided this issue by Hon'ble Delhi High Court in case of DIT vs Nokia Networks 253 CTR 417, Mumbai Tribunal in case of ADIT vs Baan Corp 71 Taxmann.com 213 and WNS Global Services (UK) Ltd. vs ADIT 52 SOT 121 wherein it has been held that any amendment is carried out under domestic law, same cannot be read into the treaty. Accordingly, we are of the view that The FACT cost represent merely allocation of cost incurred and hence in the nature of reimbursement of expenses not having any element…