DIT v. Nokia Networks OY

358 ITR 259High Court2013#284 most cited

What is DIT v. Nokia Networks OY authority for?

Payments for the supply of software along with telecom equipment are not in the nature of royalty if they are for the use of a copyrighted article, not the copyright itself. Such payments are not taxable in India in the absence of a Permanent Establishment (PE).

276

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

DIT v. Nokia Networks OY · Nokia Networks OY · Section 9(1)(vi) · Section 195 · software payments · royalty income · fees for technical services · copyrighted article vs copyright · Permanent Establishment · DTAA · make available clause

Also reported as

212 Taxmann 6825 Taxmann.com 225253 CTR 417

Sections most often in play

Section 1961Section 143(3)Section 9(1)(vi)Section 144C(13)Section 234BSection 195Section 9(1)(vii)Section 270A

Issues it is cited on

section 9(1)(v)section 9(2)make available clausecopyrighted articlesection 44bbsection 44bsection 90(2)fees for included servicessection 9(1)(vi)fees for technical servicescomputer softwaresection 9(1)(vii)

Judgments citing DIT v. Nokia Networks OY

M/S ESTIN TIE UP PVT. LTD.,KOLKATA vs. A.C.I.T., CENTRAL CIRCLE-1(2), KOLKATA

In the result, the two cross appeals filed by the assessee as well as the Revenue are partly allowed for statistical purposes

ITA 32/KOL/2020[2013-14]Status: DisposedITAT Kolkata20 Nov 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri Rakesh Mishra

Section 143(3)Section 50C(1)Section 55A

…any tax on the income earned and zero tax was paid on the transfer. The Ld. AR countered this by stating that capital gains were paid on the basis of the proportion of the land. Reliance was placed upon the decision of the Hon'ble Supreme Court in the case of 358 ITR 259 (SC) that if the assessee has paid the tax in one year, it was a futile exercise of the Department to determine the year of taxability. Reliance was also placed upon the decision of Special Bench reported in 306 ITR 1 that the DR cannot go beyond the assessment order to the detriment of the assessee and the DR is to be restricted to support the v…

A.C.I.T.,CENTRAL CIRCLE-1(2), KOLKATA vs. M/S ESTIN TIE UP PVT. LTD., KOLKATA

In the result, the two cross appeals filed by the assessee as well as the Revenue are partly allowed for statistical purposes

ITA 141/KOL/2020[2013-14]Status: DisposedITAT Kolkata20 Nov 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri Rakesh Mishra

Section 143(3)Section 50C(1)Section 55A

…any tax on the income earned and zero tax was paid on the transfer. The Ld. AR countered this by stating that capital gains were paid on the basis of the proportion of the land. Reliance was placed upon the decision of the Hon'ble Supreme Court in the case of 358 ITR 259 (SC) that if the assessee has paid the tax in one year, it was a futile exercise of the Department to determine the year of taxability. Reliance was also placed upon the decision of Special Bench reported in 306 ITR 1 that the DR cannot go beyond the assessment order to the detriment of the assessee and the DR is to be restricted to support the v…

JOHN WILEY & SONS, INC.,UNITED STATES OF AMERICA vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE 2(1)(2), NEW DELHI, CIVIC CENTRE, MINTO ROAD, NEW DELHI

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

ITA 2029/DEL/2025[2022-23]Status: DisposedITAT Delhi10 Nov 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2022-23]

Section 143(3)Section 144C(13)Section 153Section 270ASection 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2022-23] John Wiley and Sons, Inc. The Assistant Commissioner of C/o- Deloitte Haskins & Sells Income Tax, LLP, Tower-B, 7th Floor, Vs International Taxation, Building 10 DLF Cyber City Circle-2(1)(2), Complex, Phase-II, Gurugram New Delhi Haryana-122002 PAN-AACCJ5564B Assessee Revenue Assessee by Shri Vihsal Kalra, Adv. and Ms. Reema Grewal, CA Revenue by Shri M.S. Nethrapal, CIT-DR Date of Hearing 13.08.2025 Date of Pronouncement 10.11…

HUAWEI INTERNATIONAL PTE LTD,SINGAPORE vs. ACIT-CIRCLE 2(1)(1), INTL. TAX, NEW DELHI

In the result, the appeal of the assessee is allowed and stay application of 7

ITA 2648/DEL/2025[2014-15]Status: DisposedITAT Delhi08 Oct 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri M. Balaganesh & Sa 298/Del/2025 (Assessment Year: 2014-15) Huawei International Pte. Ltd, Vs. Acit, 51, Change Business Park, Circle-2(1)(1), Central-2, #07-08, The International Signature, Singapore Taxation, New Delhi (Appellant) (Respondent) Pan: Aacch3694N Assessee By : Ms. Kavita Jha, Sr. Adv Shri Himanshu Aggarwal, Adv Shri Yash Nagar, Adv Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 01/10/2025 Date Of Pronouncement 08/10/2025

For Appellant: Ms. Kavita Jha, Sr. AdvFor Respondent: Shri M. s. Nethrapal, CIT DR
Section 144CSection 147Section 148Section 148ASection 149

…e telecom equipment is not in the nature of royalty. In the absence of the Assessee constituting a PE in India, the same cannot be per se held to be liable to taxation in India. In this regard, reliance is also placed on following rulings: -Nokia Networks ΟΥ (253 CTR 417) -Ericsson A.B. (19 ITR (Trib) 341) -Infrasoft Ltd. (ITA No. 1034/2009) In this regard, the contentions of the assessee are not acceptable for the reason that in case of the assessee, the information was provided to the assessee. which was suggestive that amount/remittance so received by the assessee from M/s Vodafone Digilink Limited has escaped…

SHELL INTERNATIONAL PETROLEUM COMPANY LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION -4(2)(1),, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 4712/MUM/2023[2021-22]Status: DisposedITAT Mumbai30 Sept 2025AY 2021-22

Bench: Smt. Beena Pillai & Smt. Renu Jauhrishell International Dy. Commissioner Of Petroleum Company Income –Tax (International Limited Taxation) 4(2)(1), Mumbai C/O B S R & Co. Llp, 2Nd 17Th Floor, Room No. 1708, Air Vs. Floor, Lodha Excelus, India Building, Nariman Point, Apollo Mills Compound, Mumbai N.M. Joshi Marg, Mahalakshmi, Mumbai 400011 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaics0357B (Appellant) (Respondent) निर्ााररतीकीओरसे/ Assessee By: Shri. Madhur Agrawal/ Ms. Reema Grewal /Revenue By: Shri Satya Pal Kumar Cit (Dr) Date Of Hearing 06.08.2025 Date Of Pronouncement 30.09.2025 आदेश/O R D E R Per Renu Jauhri [A.M]: This Appeal Is Filed By The Assessee Against The Order Of Dy. Cit (It), Mumbai Dated 27.09.2023 Passed As Per The Directions Of The Dispute Resolution Panel (Drp) U/S. 144C(5) Of The Income Tax Act, 1961 [Hereinafter Referred To As "Act"] For Assessment Year [A.Y.] 2021-22. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri. Madhur Agrawal/For Respondent: Shri Satya Pal Kumar CIT (DR)
Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 2(24)Section 9(1)(vi)

…alia in the case of DIT v. P a g e | 16 ITA No. 4712/Mum/2023 Ay 2021-22 Shell International Petroleum company Limited Ericsson AB [2011] 16 taxman.com 371/[2012] 204 Taxman 192/343 ITR 470 and DIT v. Nokia Networks OY [2012] 25 taxmann.com 225/212 Taxman 68/358 ITR 259 (Delhi) The Delhi High Court however took a view contrary to the view taken by the High Court of Karnataka. The Supreme Court examined the issues as arising from the decisions of both the High Courts in the case of Engineering Analysis Centre of Excellence (P) Ltd (supra). The Supreme Court in its decision rendered in the said case upheld the vie…

INMARSAT SOLUTIONS BV,NETHERLANDS vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTL. TAX. 2(1)(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 1729/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumarinmarsat Solutions B. V., Vs. Acit, 14Th Floor, The Ruby, 29, International Taxation, Senapati Bapat Marg, Dadar Circle-2(1)(1), Delhi (West), Mumbai (Appellant) (Respondent) Pan: Aacci9974L Assessee By : Shri Hiten Thakkar, Adv Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri Hiten Thakkar, AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 142(2)Section 143(2)Section 143(3)Section 144C(5)Section 9(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Inmarsat Solutions B. V., Vs. ACIT, 14th Floor, The Ruby, 29, International Taxation, Senapati Bapat Marg, Dadar Circle-2(1)(1), Delhi (West), Mumbai (Appellant) (Respondent) PAN: AACCI9974L Assessee by : Shri Hiten Thakkar, Adv Revenue by: Shri M. S. Nethrapal, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 30/09/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The Assessee Inmarsat Solutions B.V. (hereinafter referred to as „assessee) by filing the present appeal sough…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. AMAZON WEB SERVICES, INC

ITA/150/2025HC Delhi29 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

For Appellant: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSCFor Respondent: Mr. Porus Kaka, Sr. Advocate with Mr. Rohit Jain
Section 144C(13)Section 147Section 148Section 195Section 201Section 260ASection 9

…graphs No.111 to 119 are very clear in that respect. The Supreme Court has referred to the judgments of the Delhi High Court in the case of Director of Income Tax -Vs.- Ericsson A.B. [(2012) 343 ITR 470], Director of Income Tax -Vs.- Nokia Networks OY [(2013) 358 ITR 259]. Similarly, a reference is also made to the judgments of the Delhi High Court in the case of Director of Income Tax -Vs.-Infrasoft Ltd. [(2014) 264 CTR 329] and CIT -Vs.-ZTE Corporation [(2017) 392 ITR 80] to hold in paragraphs No.119 and 120 as under: “119. Fourthly, the High Court is not correct in referring to Section 9(1)(vi) of the Income T…

COURSERA INC.,CALIFORNIA vs. ACIT,CIRCLE INTL TAX-1(2)(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 1958/DEL/2025[2022-23]Status: HeardITAT Delhi29 May 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Naveen Chandracoursera Inc. Vs. Acit, Circle-1(2)(1) 381, East Evelyn Avenue International Taxation, Mountain View, Civic Centre, Minto Road California United States New Delhi – 110002 Of America - 94040 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaicc4141K Appellant .. Respondent

For Appellant: Sh. Sachit Jolly, Sr. Adv, &For Respondent: Dr. Vedanshu Tripathi, CIT, DR
Section 139(1)Section 143Section 144C(5)Section 153Section 234BSection 270A

…for the use of copyrighted material rather than for the use of copyright. The distinction between the copyright and copyrighted article has been very well pointed out by the decisions of Hon'ble Delhi High Court in the case of DIT v. Nokia Networks ΟΥ [2013] 358 ITR 259/212 Taxman 68/25 taxmann.com 225. In this case all that the assessee gets right is to access the copyrighted material and there is no dispute about. As a matter of fact, the AO righty noted that 'royalty' has been defined as "payment of any kind received as a consideration for the use of, or right to use of, any copyright of literary, artistic or…

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED, CHENNAI

ITA 1262/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. R. Raghunatha, Hon'Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Cognizant Technology Solutions Vs The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai - 600 096. (प्रत्यर्थी/Respondent) Pan: Aaacd 3312M (अपीलार्थी/Appellant) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) The Asst. Commissioner Of Vs Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai - 600 096. Pan: Aaacd 3312M (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निधारिती की ओर से/Assessee By राजस्व की ओर से /Revenue By : Shri N.V. Balaji, Advocate : Shri R. Clement Ramesh Kumar, Cit & Ms. Anitha, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 11.03.2025 घोषणा की तारीख/Date Of Pronouncement : 16.05.2025 - 2 -

For Respondent: Shri N.V. Balaji, Advocate
Section 10ASection 14ASection 40Section 9(1)

…mendment to definition of 'royalty' in the relevant DTAA, the payment for 'copyrighted article' shall not be considered as 'royalty'. For this proposition, CIT (A) relied on the judgment of the Hon'ble Delhi High Court in the case of DIT vs. Nokia Network OΥ (358 ITR 259). Aggrieved with the above, Revenue raised the Ground no.6 with its sub-grounds and argued that the said Delhi High Court judgment in the case of Nokia Network OY (supra) will not be accepted by the Revenue as the same is in appeal before the Apex Court. It is the requirement of the Revenue that the issue should be raised before the Tribunal to k…

SHELL INTERNATIONAL PETROLEUM COMPANY LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INT TAXATION)_4(2)(1), MUMBAI

Accordingly we hold that the treatment of IT services is not in the nature of FTS and cannot be taxed in India. Ground No.25 to 27 are allowed and Ground No

ITA 3317/MUM/2023[2020-21]Status: DisposedITAT Mumbai21 Apr 2025AY 2020-21

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Respondent: Shri Vivek Perampurna, CIT-DR
Section 143(3)

…s also required to be noted that similar issues had arisen before the Delhi High Court interalia in the case of DIT v. Ericsson A.B [2011] 16 taxman.com 371/[2012] 204 Taxman 192/343 ITR 470 and DIT v. Nokia Networks OY [2012] 25 taxmann.com 225/212 Taxman 68/358 ITR 259 (Delhi) The Delhi High Court however took a view contrary to the view taken by the High Court of Karnataka. The Supreme Court examined the issues as arising from the decisions of both the High Courts in the case of Engineering Analysis Centre of Excellence (P) Ltd (supra). The Supreme Court in its decision rendered in the said case upheld the vie…

SHELL INTERNATIONAL PETROLEUM COMPANY LIMITEDIUM,MUMBAI vs. DY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-4(2)(1), MUMBAI

Accordingly we hold that the treatment of IT services is not in the nature of FTS and cannot be taxed in India. Ground No.25 to 27 are allowed and Ground No

ITA 995/MUM/2022[2018-19]Status: DisposedITAT Mumbai21 Apr 2025AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Respondent: Shri Vivek Perampurna, CIT-DR
Section 143(3)

…s also required to be noted that similar issues had arisen before the Delhi High Court interalia in the case of DIT v. Ericsson A.B [2011] 16 taxman.com 371/[2012] 204 Taxman 192/343 ITR 470 and DIT v. Nokia Networks OY [2012] 25 taxmann.com 225/212 Taxman 68/358 ITR 259 (Delhi) The Delhi High Court however took a view contrary to the view taken by the High Court of Karnataka. The Supreme Court examined the issues as arising from the decisions of both the High Courts in the case of Engineering Analysis Centre of Excellence (P) Ltd (supra). The Supreme Court in its decision rendered in the said case upheld the vie…

SHELL INTERNATIONAL PETROLEUM COMPANY LTD.,MUMBAI vs. DCIT (IT) 4(2)(1), MUMBAI

Accordingly we hold that the treatment of IT services is not in the nature of FTS and cannot be taxed in India. Ground No.25 to 27 are allowed and Ground No

ITA 2307/MUM/2022[2019-20]Status: DisposedITAT Mumbai21 Apr 2025AY 2019-20

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Respondent: Shri Vivek Perampurna, CIT-DR
Section 143(3)

…s also required to be noted that similar issues had arisen before the Delhi High Court interalia in the case of DIT v. Ericsson A.B [2011] 16 taxman.com 371/[2012] 204 Taxman 192/343 ITR 470 and DIT v. Nokia Networks OY [2012] 25 taxmann.com 225/212 Taxman 68/358 ITR 259 (Delhi) The Delhi High Court however took a view contrary to the view taken by the High Court of Karnataka. The Supreme Court examined the issues as arising from the decisions of both the High Courts in the case of Engineering Analysis Centre of Excellence (P) Ltd (supra). The Supreme Court in its decision rendered in the said case upheld the vie…

M/S. SHELL INTERATIONAL PETROLEUM CO. LTD.,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-4(2)(1), MUMBAI

Accordingly we hold that the treatment of IT services is\nnot in the nature of FTS and cannot be taxed in India. Ground No.25 to 27 are\nallowed and Ground No

ITA 1244/MUM/2021[2017-18]Status: DisposedITAT Mumbai21 Apr 2025AY 2017-18
Section 143(3)

…so required to be noted that\nsimilar issues had arisen before the Delhi High Court interalia in the case\nof DIT v. Ericsson A.B [2011] 16 taxman.com 371/[2012] 204 Taxman\n192/343 ITR 470 and DIT v. Nokia Networks OY [2012] 25 taxmann.com\n225/212 Taxman 68/358 ITR 259 (Delhi) The Delhi High Court however\ntook a view contrary to the view taken by the High Court of Karnataka. The\nSupreme Court examined the issues as arising from the decisions of both\nthe High Courts in the case of Engineering Analysis Centre of Excellence\n(P) Ltd (supra). The Supreme Court in its decision rendered in the said case\nupheld th…

M/S SHELL INTERNATIONAL PETROLEUM COMPANY LTD.,MUMBAI vs. DY CIT (IT)- 4 (2)(1), MUMBAI

Accordingly we hold that the treatment of IT services is\nnot in the nature of FTS and cannot be taxed in India. Ground No.25 to 27 are\nallowed and Ground No

ITA 7499/MUM/2019[2016-17]Status: DisposedITAT Mumbai21 Apr 2025AY 2016-17
Section 143(3)

…so required to be noted that\nsimilar issues had arisen before the Delhi High Court interalia in the case\nof DIT v. Ericsson A.B [2011] 16 taxman.com 371/[2012] 204 Taxman\n192/343 ITR 470 and DIT v. Nokia Networks OY [2012] 25 taxmann.com\n225/212 Taxman 68/358 ITR 259 (Delhi) The Delhi High Court however\ntook a view contrary to the view taken by the High Court of Karnataka. The\nSupreme Court examined the issues as arising from the decisions of both\nthe High Courts in the case of Engineering Analysis Centre of Excellence\n(P) Ltd (supra). The Supreme Court in its decision rendered in the said case\nupheld th…

SMS CONCAST AG,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

Appeal is allowed

ITA 5414/DEL/2016[2013-14]Status: DisposedITAT Delhi21 Mar 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Ms. Richa Agarwal, CAFor Respondent: Sh. Vijay B. Basanta, CIT-DR
Section 143(3)Section 234B

…6 taxmann.com 16 (Delhi High Court)  Linde AG, Linde Engineering Division Vs. Deputy Director of Income Tax [2014] 44 Taxmann.com 244 (Delhi High Court)  CIT Vs. Mitsui Engineering and Shipbuilding [174 CTR 66] (Delhi High Court  DIT Vs. Nokia Networks OY (25 Taxmann.com 225) (Delhi High Court)  CIT vs. Neyveli Lignite Corporation Ltd. (243 ITR 459) (Andhra Pradesh Court)  CIT vs. Klayman Porcelains Ltd. 96 Taxmann 221 (Andhra Pradesh High Court)'  DIT vs. Nisso Lwai Corporation [ITA No. 612 of 2013] (Andhra Pradesh High Court) 3. (a) That the order passed by the Ld. CIT(A) is erroneous to uphold the levy o…

SHELL INTERNATIONAL PETROEUM COMPANY LIMITED,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION)-4(2)(1), MUMBAI

ITA 5509/MUM/2017[2014-15]Status: DisposedITAT Mumbai27 Feb 2025AY 2014-15
Section 143(3)Section 234A

…so required to be noted that\nsimilar issues had arisen before the Delhi High Court interalia in the case\nof DIT v. Ericsson A.B [2011] 16 taxman.com 371/[2012] 204 Taxman\n192/343 ITR 470 and DIT v. Nokia Networks OY [2012] 25 taxmann.com\n225/212 Taxman 68/358 ITR 259 (Delhi) The Delhi High Court however\ntook a view contrary to the view taken by the High Court of Karnataka. The\nSupreme Court examined the issues as arising from the decisions of both\nthe High Courts in the case of Engineering Analysis Centre of Excellence\n(P) Ltd (supra). The Supreme Court in its decision rendered in the said case\nupheld th…

SHELL INTERNATIONAL PETROLEUM COMPANY LTD,MUMBAI vs. DCIT (IT) 4(2)(1), MUMBAI

ITA 3053/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Feb 2025AY 2012-13
Section 143(3)Section 234A

…so required to be noted that\nsimilar issues had arisen before the Delhi High Court interalia in the case\nof DIT v. Ericsson A.B [2011] 16 taxman.com 371/[2012] 204 Taxman\n192/343 ITR 470 and DIT v. Nokia Networks OY [2012] 25 taxmann.com\n225/212 Taxman 68/358 ITR 259 (Delhi) The Delhi High Court however\ntook a view contrary to the view taken by the High Court of Karnataka. The\nSupreme Court examined the issues as arising from the decisions of both\nthe High Courts in the case of Engineering Analysis Centre of Excellence\n(P) Ltd (supra). The Supreme Court in its decision rendered in the said case\nupheld th…

SHELL INTERNATIONAL PETROLEUM COMPANY LTD,MUMBAI vs. DCIT (IT) 4(2)(1), MUMBAI

ITA 3049/MUM/2017[2013-14]Status: DisposedITAT Mumbai27 Feb 2025AY 2013-14
Section 143(3)Section 234A

…so required to be noted that\nsimilar issues had arisen before the Delhi High Court interalia in the case\nof DIT v. Ericsson A.B [2011] 16 taxman.com 371/[2012] 204 Taxman\n192/343 ITR 470 and DIT v. Nokia Networks OY [2012] 25 taxmann.com\n225/212 Taxman 68/358 ITR 259 (Delhi) The Delhi High Court however\ntook a view contrary to the view taken by the High Court of Karnataka. The\nSupreme Court examined the issues as arising from the decisions of both\nthe High Courts in the case of Engineering Analysis Centre of Excellence\n(P) Ltd (supra). The Supreme Court in its decision rendered in the said case\nupheld th…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERLY KNOWN AS NOKIA NETWORK OY)

ITA/166/2020HC Delhi21 Feb 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…al charging of interest for each day elapsed from the due date to the actual payment cannot be held to be taxable to the assessee. This proposition has also been now well upheld by Hon'ble Supreme Court in the case of CIT vs. Excel Industries Ltd., (2013) 358 ITR 259 (SC). Hence, no income can be said to accrue to the assessee on account of delayed payments as neither there was any corresponding liability on such an interest. Accordingly, this issue is also decided in favour of the assessee.” 30. The Tribunal while ruling on this aspect has noted that no real income had in fact been generated. Accordi…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERELY KNOWN AS NOKIA NETWORK OY)

ITA/884/2019HC Delhi21 Feb 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…al charging of interest for each day elapsed from the due date to the actual payment cannot be held to be taxable to the assessee. This proposition has also been now well upheld by Hon'ble Supreme Court in the case of CIT vs. Excel Industries Ltd., (2013) 358 ITR 259 (SC). Hence, no income can be said to accrue to the assessee on account of delayed payments as neither there was any corresponding liability on such an interest. Accordingly, this issue is also decided in favour of the assessee.” 30. The Tribunal while ruling on this aspect has noted that no real income had in fact been generated. Accordi…

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