DIT v. Nokia Networks O.Y

322 ITR 125Reported decision2010#5033 most cited

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.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2013 to 2023.

Also referred to as

DIT v. Nokia Networks O.Y. · royalty · copyright · software license · income tax · international taxation · AAR · Delhi High Court

Judgments citing DIT v. Nokia Networks O.Y

Dassault Systemes Solidworks Corporation, Chennai vs. DDIT (It) 1(2), Mumbai

In the result, the appeal is allowed

ITA 7790/MUM/2012[2009-10]Status: DisposedITAT Mumbai31 Mar 2016AY 2009-10
Section 9(1)(vi)

…I.T.A. No. 7790/Mum/2012 Assessment year: 2009-10 Page 1 of 20 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI L BENCH, MUMBAI [Coram: Pramod Kumar AM and Pawan Singh JM] I.T.A. No. 7790/Mum/2012 Assessment year: 2009-10 Dassault Systems Solid Works Corporation ………….…….Appellant C/o. BMR Associates LLP 31, Sudha Centre, 2nd floor Dr Radhakrishnan Salai, Mylapore Chennai 600 004 [PAN: AAFCS8787E] Vs. …..……….…Respondent Deputy Director of Income Tax (Int’l Taxation) Range 1(2), Mumbai Appearances by: Ajit Kumar Jain, and Pranith Golecha for the appellant Jasbir Chauhan for the respondent Date of concluding the hearing…

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

In the result, appeal may be treated as partly allowed for statistical purposes

ITA 749/MUM/2015[2011-12]Status: DisposedITAT Mumbai24 Feb 2016AY 2011-12

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

For Appellant: Shri Bomi Daruwala a/wFor Respondent: Shri Jasbir Chauhan, CIT-DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 234BSection 271(1)(c)Section 9(1)(vi)

…the scope of the term “Royalty”. In support of his proposition, he relied upon the following judgments:– i) CIT v/s Dynamic Vertical Software India Pvt. Ltd., 332 ITR 222 (Del.); ii) DIT v/s Nokia Networks O.Y. 358 ITR 259; iii) Dassault Systems v/s DICT, 322 ITR 125 (AAR); iv) Geoquest Systems B.V. v/s DIT, 327 ITR 001 (AAR); v) Motorola Inc. v/s DCIT, 95 ITD 269 (Del.) (SB); vi) TII Team Telecom International, 140 TTJ 649 (Mum); vii) DIT v/s Infrasoft Ltd. 39 Taxmann.com 88 (Del.); 10 Galatea Limited viii) Financial Software and Systems Pvt. Ltd. v/s DCIT, 47 Taxmann.com 410 (Chhenai); ix) DDIT v/s S…

Director of Income Tax vs. Infrasoft Ltd

ITA/1034/2009HC Delhi22 Nov 2013
Section 143(3)Section 260ASection 4Section 9(1)(vi)

…Page 122 of 174 Explanation would arise only when payment is to be treated as "royalty" within the meaning of clause (vi) or "fee for technical services" as provided in clause (vii) of the Act. 73. In the case of DASSAULT SYSTEMS K. K., IN RE (2010) 322 ITR 125 (AAR) the Authority on Advance Ruling has held as under: Passing on a right to use and facilitating the use of a product for which the owner has a copyright is not the same thing as transferring or assigning rights in relation to the copyright. The enjoyment of some or all the rights which the copyright owner has, is necessary to trigger…