What is DIT v. Nokia Networks O.Y authority for?

Consideration for software licenses is generally not royalty under the Income-tax Act, 1961, unless it involves the transfer of copyright.

How many judgments cite DIT v. Nokia Networks O.Y?

23 judgments on BharatTax cite DIT v. Nokia Networks O.Y (322 ITR 125), spanning 2013 to 2023.

DIT v. Nokia Networks O.Y (322 ITR 125)

DCIT, Circle-4(2), New Delhi vs. Campus Eai India Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 355/DEL/2021[2017-18]Status: DisposedITAT Delhi20 Oct 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR

Section 143(2)Section 143(3)Section 40

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2017-18 DCIT, Circle-4(2), Vs. Campus Eai India Pvt. Ltd. New Delhi. E-2A, Neb Sarai, Neb Valley, Sainik Farm, Khanpur, South Delhi, New Delhi – 110 062 PAN AACCC5852H (Appellant) (Respondent) Assessee by: Shri Ajay Wadhwa, Advocate Ms. Ragini Handa, CA Department by: Shri Sanjay Kumar, Sr. DR Date of Hearing: 04.08.2023 Date of 20.10.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM 1. The appeal by the Revenue is directed against the order dated 15.09.20…

Outotec (Finland) Oy (Now Merged With "Metso Minerals Oy" and the Merged Entity Has Been Renamed to Metso Outotec Finland Oy), Haryana vs. ACIT(International Taxation), Circle-2(1), Kolkata

In the result,both the appeals of the assessee are partly allowed

ITA 351/KOL/2022[2019-2020]Status: DisposedITAT Kolkata28 Feb 2023AY 2019-2020

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri K. M. Gupta, ARFor Respondent: Shri G. HukughaSema, CIT, DR

Section 143(3)Section 144C(13)Section 144C(5)Section 270ASection 271A

…thority to use the license (on non-exclusive and non-transferable basis), thecopyright imbedded in the software remains with the owner intact." 35. The principle of license and copyright was also discussed by the AAR in thecase of Dassault Systems K.K. In re. 322 ITR 125 (AAR), on page no 144 of thereport, held that"Passing on a right to use and facilitating the use of a product for which the ownerhas a copyright is not the same thing as transferring or assigning rights in relationto the copyright. The enjoyment of some or all the rights which the copyrightowner has, in necessary to trigger the royalty definition…

Outotec(Finland) Oy (Now Merged With "Metso Minerals Oy" and the Merged Entity Has Been Renamed to Metso Outotec Finland Oy), Gurugram vs. DCIT(International Taxation), Circle-2(1), Kolkata

In the result,both the appeals of the assessee are partly allowed

ITA 350/KOL/2022[2018-2019]Status: DisposedITAT Kolkata28 Feb 2023AY 2018-2019

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri K. M. Gupta, ARFor Respondent: Shri G. HukughaSema, CIT, DR

Section 143(3)Section 144C(13)Section 144C(5)Section 270ASection 271A

…thority to use the license (on non-exclusive and non-transferable basis), thecopyright imbedded in the software remains with the owner intact." 35. The principle of license and copyright was also discussed by the AAR in thecase of Dassault Systems K.K. In re. 322 ITR 125 (AAR), on page no 144 of thereport, held that"Passing on a right to use and facilitating the use of a product for which the ownerhas a copyright is not the same thing as transferring or assigning rights in relationto the copyright. The enjoyment of some or all the rights which the copyrightowner has, in necessary to trigger the royalty definition…

DCIT, Circle - 2 (1), Interntional Taxation, Chennai vs. M/S. Petrofac Engineering Services India Pvt. Ltd, Chennai

In the result, appeals filed by the revenue for both

ITA 657/CHNY/2020[2012-13]Status: DisposedITAT Chennai22 Dec 2021AY 2012-13

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/S. Petrofac Engineering The Deputy Commissioner Of Income Tax, Services Pvt.Ltd. 7Th Floor, Block 9A Circle-2(1), International Taxation, Chennai. Dlf Infocity Sez 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. Pan: Aaecp 1211H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Ashik Shah, C.A ""For Respondent: 08.12.2021

Section 195Section 201(1)Section 9

…053 (SC), the former amounting to parting with copyright and the latter, in the context of non-exclusive EULAs, not being so. [Para 117] • Consequently, the view contained in the determinations of the AAR in Dassault Systems, KK, In re [20210] 188 Taxman 223/322 ITR 125 (AAR —New Delhi) and Geoquest Systems B.V., In re [2010] 193 Taxnian 8 1/327 ITR 1 (AAR - New Delhi) and the judgments of the High Court of Delhi in DIT v. Ericsson A.B., [2011] 16 taxmann.com 371/[20l2] 204 Taxman 192/343 ITR 470, DIT v. Nokia Networks OY [2012] 25 taxmann.com 225/[2013] 212 Taxman 68/358 ITR 259 (Delhi) DIT v. Infrasoft Ltd. [2…

DCIT, Circle - 2 (1), International Taxation, Chennai vs. M/S. Petrofac Engineering Services India Pvt. Ltd., Chennai

In the result, appeals filed by the revenue for both

ITA 656/CHNY/2020[2011-12]Status: DisposedITAT Chennai22 Dec 2021AY 2011-12

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/S. Petrofac Engineering The Deputy Commissioner Of Income Tax, Services Pvt.Ltd. 7Th Floor, Block 9A Circle-2(1), International Taxation, Chennai. Dlf Infocity Sez 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. Pan: Aaecp 1211H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Ashik Shah, C.A ""For Respondent: 08.12.2021

Section 195Section 201(1)Section 9

…053 (SC), the former amounting to parting with copyright and the latter, in the context of non-exclusive EULAs, not being so. [Para 117] • Consequently, the view contained in the determinations of the AAR in Dassault Systems, KK, In re [20210] 188 Taxman 223/322 ITR 125 (AAR —New Delhi) and Geoquest Systems B.V., In re [2010] 193 Taxnian 8 1/327 ITR 1 (AAR - New Delhi) and the judgments of the High Court of Delhi in DIT v. Ericsson A.B., [2011] 16 taxmann.com 371/[20l2] 204 Taxman 192/343 ITR 470, DIT v. Nokia Networks OY [2012] 25 taxmann.com 225/[2013] 212 Taxman 68/358 ITR 259 (Delhi) DIT v. Infrasoft Ltd. [2…

Citrix Systems Asia Pacific Proprietary Ltd., Bangalore vs. ITO, Bangalore

In the result, both the appeals of the assessee are allowed

ITA 477/BANG/2015[2009-10]Status: DisposedITAT Bangalore22 Apr 2021AY 2009-10

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri P.C. Khincha, A.RFor Respondent: Smt. Vandana Sagar, D.R

Section 9(1)(vi)

…s reported as Citrix Systems Asia Pacific Ptyl Ltd (2012)(343 ITR 1)(AAR), wherein the AAR has taken the view that the impugned receipts are in the nature of “royalty”. However, the AAR had expressed a different view in the case of Dassault Systems, KK (2010)(322 ITR 125)(AAR), which is in the line expressed by Hon’ble Delhi High Court. 7. The Ld A.R submitted that the Hon’ble Supreme Court has consolidated all appeals arising from the orders passed by Hon’ble Karnataka High Court, Hon’ble Delhi High Court and the AAR. The Hon’ble Supreme Court has rendered its decision in the case of Engineering Analysis Centre…

Citrix Systems Asia Pacific Proprietary Ltd., Bangalore vs. ITO, Bangalore

In the result, both the appeals of the assessee are allowed

ITA 476/BANG/2015[2008-09]Status: DisposedITAT Bangalore22 Apr 2021AY 2008-09

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri P.C. Khincha, A.RFor Respondent: Smt. Vandana Sagar, D.R

Section 9(1)(vi)

…s reported as Citrix Systems Asia Pacific Ptyl Ltd (2012)(343 ITR 1)(AAR), wherein the AAR has taken the view that the impugned receipts are in the nature of “royalty”. However, the AAR had expressed a different view in the case of Dassault Systems, KK (2010)(322 ITR 125)(AAR), which is in the line expressed by Hon’ble Delhi High Court. 7. The Ld A.R submitted that the Hon’ble Supreme Court has consolidated all appeals arising from the orders passed by Hon’ble Karnataka High Court, Hon’ble Delhi High Court and the AAR. The Hon’ble Supreme Court has rendered its decision in the case of Engineering Analysis Centre…

Engineering Analysis Centre of Excellence Private Limited vs. The Commissioner of Income Tax

C.A. No.-008733-008734 - 2018Supreme Court02 Mar 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

…n C.A. Nos. 8737-8941/2018, submitted that to comprehend the nature of a licence, one would have to refer to section 52 of the Indian Easements Act 1882. He stressed the fact that the ruling by the AAR in the case of Dassault Systems, K.K., In Re., (2010) 322 ITR 125 (AAR), as followed in Geoquest Systems B.V. Gevers Deynootweg, In Re., (2010) 327 ITR 1 (AAR), was not appealed against by the Revenue, and the exhaustive statement of law contained therein is something that he relied upon. According to him, if the position of the Revenue were correct, arbitrary results would ensue, inasmuch as his client, r…

Amadeus Global Travel Distribution Sa, Spain vs. ADIT, New Delhi

The appeal of the assessee is allowed with above direction

ITA 1494/DEL/2011[2006-07]Status: DisposedITAT Delhi18 Jul 2019AY 2006-07

Bench: Shri Kuldip Singh & Shri Prashant Maharishiamadeus Global Travel Vs. Adit, Distribution Sa Circle-1(1), (Now Known As Amadeus It International Taxation, Group Sa), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain Pan: Aafca9629P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR

Section 80HSection 9

…nt‘s income as arising in India. Unfortunately, the assessing officer did not appreciate the transaction in its proper perspective. Reference in this regard is made to the decision of the Authority for Advance Rulings (AAR) in the case of Dassault Systems KK: 322 ITR 125 (AAR), wherein the AAR held as under: ―25. We do not think that the contentions of the Revenue on the existence of an agency PE can be sustained. The business of VARs such as Tata Technologies Ltd. is not confined to the dealings only with the appellant and its products. They are appointed and known as distributors. It is not uncommon that a dist…

Mentor Graphics Ireland Ltd., New Delhi vs. ACIT (International Taxation), New Delhi

The appeal of the assessee is partly allowed

ITA 6693/DEL/2016[2013-14]Status: DisposedITAT Delhi23 Nov 2018AY 2013-14

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2013-14

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri G.K. Dhall, CIT DR

Section 144C(1)Section 9(1)(vi)Section 90

…Vs. Dynamic Vertical Software India (P) ltd. reported in 332 ITR 222 (Del) 3 Assessment year 2013-14 (iii) CIT vs M. Tech India P. Ltd. reported in 381 ITR 31(Del) (iv) CIT vs Ericsson A.B., reported in 343 ITR 470 (Del) (v) Dassault Systems K.K. reported in 322 ITR 125 (AAR) (vi) Novel Inc. vs. DDIT reported in 49 SOT 45 (Mum) (vii) M/s Capgemini Business Services (India) reported in 158 ITD 1(Mum) (viii) TII Team Telecom International Pvt. Ltd. reported in 47 SOT 76 (Mum) (URO) 2.1 The AO, however, was not convinced and in the proposed draft order of assessment he held that the assessee’s receipts on account…