DIT v. Nokia Networks OY

358 ITR 259High Court2013#287 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 366,314 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

DCIT, Faridabad vs. M/S. Spaze Tower Pvt. Ltd., Gurgaon

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

ITA 2558/DEL/2012[2008-09]Status: DisposedITAT Delhi20 Nov 2018AY 2008-09

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

For Appellant: 1. the Learned CIT(A) has erred in law & facts of the case in sustaining the pen
Section 132Section 132(4)Section 139Section 153ASection 271(1)(c)Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTNAT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.2044 & 2045/Del/2014 Assessment Years: 2006-07 & 2007-08 M/s. Spaze Towers Pvt. Ltd., Vs. DCIT, Spazedge, Sector -47, Sohna Central Circle-II, Faridabad Road, Gurgaon PAN :AACCK8088R (Appellant) (Respondent) And Assessment Year: 2008-09 DCIT, Vs. M/s. Spaze Towers Pvt. Ltd., Central Circle-II, Faridabad Spazedge, Sector -47, Sohna Road, Gurgaon PAN :AACCK8088R (Appellant) (Respondent) Assessee by Shri Rakesh Arora, CA Department by Shri S.S. Rana, CIT(DR) Date o…

DDIT, Dehradun vs. M/S. Ongc As Representative Assessee of M/S. Computer Modeling Group Ltd., Dehradun

ITA 1965/DEL/2014[2010-11]Status: DisposedITAT Delhi12 Nov 2018AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 115ASection 143(3)Section 234BSection 44BSection 9(1)(vi)

…entire consideration received during the year cannot be taxed as royalty. In support, reliance was placed on various decisions of the Tribunal as also the Hon'ble Delhi High Court. Some of them are as under:- i) DIT vs. Nokia Networks OY, 253 CTR 417 (Del)/358 ITR 259 (Delhi); ii) DIT vs. Infrasoft Ltd., 20 Taxman 273 (Del) iii) CIT vs. Dynamic Vertical Software India (P) Ltd., 332 ITR 222 (Del); iv) PCIT vs. M. Tech India P. Ltd., 381 ITR 31 (Del); v) CIT vs. ZTE Corporation (2017) 392 ITR 80 (Del); vi) CIT vs. Vinzaz Solutions India (P) Ltd. (2017) 245 Taxman 289 (Mad. HC); and vii) Dassault Systems K.K, 322…

M/S. Ongc As Representative Assessee of Computer Modeling Group Ltd., Dehradun vs. ADIT, Dehradun

ITA 1892/DEL/2014[2010-11]Status: DisposedITAT Delhi12 Nov 2018AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 115ASection 143(3)Section 234BSection 44BSection 9(1)(vi)

…entire consideration received during the year cannot be taxed as royalty. In support, reliance was placed on various decisions of the Tribunal as also the Hon'ble Delhi High Court. Some of them are as under:- i) DIT vs. Nokia Networks OY, 253 CTR 417 (Del)/358 ITR 259 (Delhi); ii) DIT vs. Infrasoft Ltd., 20 Taxman 273 (Del) iii) CIT vs. Dynamic Vertical Software India (P) Ltd., 332 ITR 222 (Del); iv) PCIT vs. M. Tech India P. Ltd., 381 ITR 31 (Del); v) CIT vs. ZTE Corporation (2017) 392 ITR 80 (Del); vi) CIT vs. Vinzaz Solutions India (P) Ltd. (2017) 245 Taxman 289 (Mad. HC); and vii) Dassault Systems K.K, 322…

M/S. Ongc As Representative A/O Computer Modelling Group Ltd., Dehradun vs. ITO, Dehradun

ITA 6170/DEL/2012[2009-10]Status: DisposedITAT Delhi12 Nov 2018AY 2009-10

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 115ASection 143(3)Section 234BSection 44BSection 9(1)(vi)

…entire consideration received during the year cannot be taxed as royalty. In support, reliance was placed on various decisions of the Tribunal as also the Hon'ble Delhi High Court. Some of them are as under:- i) DIT vs. Nokia Networks OY, 253 CTR 417 (Del)/358 ITR 259 (Delhi); ii) DIT vs. Infrasoft Ltd., 20 Taxman 273 (Del) iii) CIT vs. Dynamic Vertical Software India (P) Ltd., 332 ITR 222 (Del); iv) PCIT vs. M. Tech India P. Ltd., 381 ITR 31 (Del); v) CIT vs. ZTE Corporation (2017) 392 ITR 80 (Del); vi) CIT vs. Vinzaz Solutions India (P) Ltd. (2017) 245 Taxman 289 (Mad. HC); and vii) Dassault Systems K.K, 322…

Ongc As Representative Assessee of Computer Modelling Group Ltd., Dehradun vs. ADIT, Dehradun

ITA 440/DEL/2012[2008-09]Status: DisposedITAT Delhi12 Nov 2018AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 115ASection 143(3)Section 234BSection 44BSection 9(1)(vi)

…entire consideration received during the year cannot be taxed as royalty. In support, reliance was placed on various decisions of the Tribunal as also the Hon'ble Delhi High Court. Some of them are as under:- i) DIT vs. Nokia Networks OY, 253 CTR 417 (Del)/358 ITR 259 (Delhi); ii) DIT vs. Infrasoft Ltd., 20 Taxman 273 (Del) iii) CIT vs. Dynamic Vertical Software India (P) Ltd., 332 ITR 222 (Del); iv) PCIT vs. M. Tech India P. Ltd., 381 ITR 31 (Del); v) CIT vs. ZTE Corporation (2017) 392 ITR 80 (Del); vi) CIT vs. Vinzaz Solutions India (P) Ltd. (2017) 245 Taxman 289 (Mad. HC); and vii) Dassault Systems K.K, 322…

Ongc As Representative Assessee of Computer Modelling Group Ltd., Dehradun vs. DDIT, Dehradun

ITA 3908/DEL/2011[2007-08]Status: DisposedITAT Delhi12 Nov 2018AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 115ASection 143(3)Section 234BSection 44BSection 9(1)(vi)

…entire consideration received during the year cannot be taxed as royalty. In support, reliance was placed on various decisions of the Tribunal as also the Hon'ble Delhi High Court. Some of them are as under:- i) DIT vs. Nokia Networks OY, 253 CTR 417 (Del)/358 ITR 259 (Delhi); ii) DIT vs. Infrasoft Ltd., 20 Taxman 273 (Del) iii) CIT vs. Dynamic Vertical Software India (P) Ltd., 332 ITR 222 (Del); iv) PCIT vs. M. Tech India P. Ltd., 381 ITR 31 (Del); v) CIT vs. ZTE Corporation (2017) 392 ITR 80 (Del); vi) CIT vs. Vinzaz Solutions India (P) Ltd. (2017) 245 Taxman 289 (Mad. HC); and vii) Dassault Systems K.K, 322…

DCIT, New Delhi vs. M/S. Alcatel Lucent Portugal Sa, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3410/DEL/2015[2003-04]Status: DisposedITAT Delhi31 Aug 2018AY 2003-04

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Surender Pal, Sr.D.RFor Respondent: Shri Shagun Mahajan, CA
Section 147Section 148

…cquiring such property cannot be regarded as a payment by way of royalty." 8 I.T.A. No.3410/DEL/2015 6. This Court also noticed that the ITAT had in addition relied upon other judgment of this Court i.e. Director of Income Tax V. M/s. Nokia Networks, (2013) 358 ITR 259 (Delhi). 7. In view of this settled position, this court is of the opinion that no substantial question of law arises. The appeal is accordingly dismissed.” 7. Thus, respectfully following the aforesaid judgment of the Hon'ble High Court, we are deciding this issue in favour of the assessee and consequently the ground raised by the Revenue is d…

Ciena India Pvt. Ltd., Gurgaon vs. ITO, New Delhi

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

ITA 984/DEL/2011[2008-09]Status: DisposedITAT Delhi29 Jun 2018AY 2008-09

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Ms. Reetika Garg (CA) &For Respondent: Sh. Surender Pal (Sr. DR)
Section 195Section 201Section 201(1)

…T) 336 (ITAT Mum) 134-135 Following the decision of Delhi HC in the case of Ericsson and Delhi ITAT in the case of Motorola, the Mumbai ITAT held that software supplied along with hardware is not taxable as royalty. Nokia Networks OY vs ADIT Page no. [2012] 253 CTR 417 (Delhi HC) 146-148 para 25-30 The payment received for supply of software as an integral part of supply of equipment was not roylalty either u/s 9(1)(vi) or under the DTAA relying upon the delhi HC in the case of Ericsson A.B. Relaince infocom Ltd vs DDIT Page no. [2013] ITA no. 5468/M/08 & 212 and Others (ITAT Mum) 213- para no. 27 The Tribunal…

Ciena India Pvt. Ltd., Gurgaon vs. ITO, New Delhi

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

ITA 959/DEL/2011[2007-08 (F.Y. 2006-07)]Status: DisposedITAT Delhi29 Jun 2018

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Ms. Reetika Garg (CA) &For Respondent: Sh. Surender Pal (Sr. DR)
Section 195Section 201Section 201(1)

…T) 336 (ITAT Mum) 134-135 Following the decision of Delhi HC in the case of Ericsson and Delhi ITAT in the case of Motorola, the Mumbai ITAT held that software supplied along with hardware is not taxable as royalty. Nokia Networks OY vs ADIT Page no. [2012] 253 CTR 417 (Delhi HC) 146-148 para 25-30 The payment received for supply of software as an integral part of supply of equipment was not roylalty either u/s 9(1)(vi) or under the DTAA relying upon the delhi HC in the case of Ericsson A.B. Relaince infocom Ltd vs DDIT Page no. [2013] ITA no. 5468/M/08 & 212 and Others (ITAT Mum) 213- para no. 27 The Tribunal…

Nokia Net Works Nokia Group Finland vs. JCIT, New Delhi

In the result, all the issues which have been remanded back by the Hon'ble High Court to this Tribunal stands decided in favour of the assessee and against the Revenue

ITA 1964/DEL/2001[1998-1999]Status: DisposedITAT Delhi05 Jun 2018AY 1998-1999

Bench: Shri N.K. Saini, Shri Pramod Kumar & Shri Amit Shukla

For Appellant: Shri Deepak Chopra, Amit SrivastavaFor Respondent: Shri T.M. Shiv Kumar, CIT-DR
Section 142(1)Section 3

…tional 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 any of the debtors nor assessee had claimed any entitlement on such an interest. Accordingly, this issue is also decided in favour of the assessee. 131 I.T.As. No.1963 & 1964/DEL/2001 62. The aforesaid…

Nokia Net Works Nokia Gruop Finland vs. DCIT, New Delhi

In the result, all the issues which have been remanded back by the Hon'ble High Court to this Tribunal stands decided in favour of the assessee and against the Revenue

ITA 1963/DEL/2001[1997-1998]Status: DisposedITAT Delhi05 Jun 2018AY 1997-1998

Bench: Shri N.K. Saini, Shri Pramod Kumar & Shri Amit Shukla

For Appellant: Shri Deepak Chopra, Amit SrivastavaFor Respondent: Shri T.M. Shiv Kumar, CIT-DR
Section 142(1)Section 3

…tional 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 any of the debtors nor assessee had claimed any entitlement on such an interest. Accordingly, this issue is also decided in favour of the assessee. 131 I.T.As. No.1963 & 1964/DEL/2001 62. The aforesaid…

Shell Information Technology International Bv, Mumbai vs. Asst. Commissioner of Income Tax(International Taxation)-4(2)(1), Mumbai

In the result, appeal filed by the assessee for assessment year 2011-12 is partly allowed

ITA 2058/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 May 2018AY 2011-12

Bench: Shri Rajendra, Am & Shri Ram Lal Negi, Jm आिकर अपील सं./Ita No. 2058/Mum/2016 (धििाारण वर्ा / Assessment Year: 2011-12) M/S Shell Information Technology Vs. The Assistant Commissioner Of International Bv, Income Tax (International C/O B S R & Co. Llp, Taxation)-4(2)(1), 1St Floor, Lodha Excelus, Scindia House, Ballard Estate, Apollo Mills Compound, N.M. Road, Mumbai - 400038 N.M. Joshi Marg, Mahalaxmi, Mumbai - 400011 स्थािी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaics9091A (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) राजस्व की ओर से / Assessee By : Shri Madhuragrawal (Ar) यनर्ावररती की ओर से /Revenue By : Shri Samuel Darse (Cit Dr) सुनर्ाई की तारीख / Date Of Hearing : 27/02/2018 घोषणा की तारीख/Date Of Pronouncement: 28/05/2018

For Appellant: Shri MadhurAgrawal (AR)For Respondent: Shri Samuel Darse (CIT DR)
Section 143(3)Section 144C(13)Section 2(24)Section 234ASection 234BSection 271(1)(c)Section 9(1)(vi)

…sions of Alacatel Lucent, Canada, reported [2015] 372 ITR 476, wherein 11 Assessment Year: 2011-12 Hon'ble Delhi High Court relying upon its earlier two decisions in the case of DIT us Ericson, [2012] 343 ITR 470 and DIT vs M/s Nokia Networks, reported in 358 ITR 259 (Del) concluded that, when assessee supplies the software which is incorporated on CD, it has applied only a tangible property and payment made for acquiring such a property cannot be regarded as payment by way of royalty. The relevant observation of the High Court in Alcatel Lucent (supra) in this regard reads as under: “ We have noticed, at th…

DCIT Ltu-1, Chennai vs. Cognizant Technology Solutions India Pvt. Ltd., Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 2743/CHNY/2017[2009-10]Status: DisposedITAT Chennai27 Apr 2018AY 2009-10

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.2743/Chny/2017 "नधा"रण वष"/Assessment Year:2009-10 The Deputy Commissioner Of M/S. Cognizant Technology Solutions Income Tax, Ltu-1, Aayakar Bhawan, Vs. India Pvt Ltd., St. Mary’S Road, 121, Mahatma Gandhi Road, Chennai 600 086. Chennai 600 034. [Pan:Aaacd3312M] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri N. Madhavan, Addl. Cit ""यथ" क" ओर से/Respondent By : Shri N.V. Balaji, Advocate सुनवाई क" तार"ख/ Date Of Hearing : 05.04.2018 घोषणा क" तार"ख /Date Of Pronouncement : 27.04.2018 आदेश /O R D E R Per Duvvuru Rl Reddy:

For Appellant: Shri N. Madhavan, Addl. CITFor Respondent: Shri N.V. Balaji, Advocate
Section 195Section 201(1)Section 40Section 9(1)Section 9(1)(i)Section 9(1)(vi)

…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 OY (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…

M/S. Tata Technologies Ltd., Pune vs. Deputy Director of Income-Tax

In the result, appeal of assessee is partly allowed

ITA 1433/PUN/2014[2007-08]Status: DisposedITAT Pune05 Apr 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1433/Pun/2014 यििाारण वषा / Assessment Year : 2007-08 M/S. Tata Technologies Limited, Plot No.25, Rajiv Gandhi Infotech Park, अऩीऱाथी/Appellant Hingewadi, Pune – 411057 …. Pan: Aaact3092N Vs. The Dy. Director Of Income Tax …. प्रत्यथी / Respondent (International Taxation)-Ii, Pune

For Appellant: S/Shri Dhanesh Bafna and Arpitha ChoudaryFor Respondent: S/Shri Vivek Aggarwal and Mukesh Jha
Section 115ASection 195Section 201Section 201(1)Section 9(1)(vi)Section 90(2)

…320 (Bom) and the Hon‟ble High Court of Andhra Pradesh in Sanofi Pasteur Holding SA Vs. Dept. of Revenue and Others (2013) 354 ITR 316 (AP). Reliance was also placed on the ratio laid down by the Hon‟ble High Court of Delhi in DIT Vs. Nokia Networks OY (2013) 358 ITR 259 (Del), wherein the context was the efficacy of interpretation given to Statute i.e. Explanation inserted to section 9(1)(vi) of the Act vis-à-vis DTAA. The Hon‟ble High Court had rejected that any amendment could change the situation and render the service or activity taxable. The Hon‟ble High Court thereafter took note of various decisions on th…

DCIT 2(3)(1), Mumbai vs. Western Outdoor Interactive P.Ltd, Mumbai

In the result, both the appeals are dismissed

ITA 247/MUM/2016[2012-13]Status: DisposedITAT Mumbai26 Feb 2018AY 2012-13

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

Section 143(3)Section 195Section 40Section 9Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM ITA No.247/Mum/2016 & ITA No.248/Mum/2016 (Assessment Year :2012-13 & 2011-12) DCIT 2(3)(1) Vs. M/s. Western Outdoor R.No.552, 5th Floor Interactive Pvt. Ltd., 7th Floor, Aayakar Bhavan M.K.Road, Nanavati Mahalaya, Mumbai – 400 020 18, Homi Mody Street, Fort, Mumbai- 400 020 PAN/GIR No. AAACW0584A Appellant) Respondent) .. Revenue by Shri V. Vidhyadhar Assessee by Shri Shekhar Gupta Date of Hearing 03/01/2018 Date of Pronouncement 26/02/2018 आदेश / O R D E R PER R.C.SHARMA (A.M): These are the appeals…

Commissioner of Income Tax International Taxation-1 vs. Alcatel Lucent Canada

ITA/227/2018HC Delhi23 Feb 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 9(1)(vi)

…$~8, 9, 11 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 224/2018 and CM APPLS. 7023-7025/2018 COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION -1 ..... Appellant versus ALCATEL LUCENT ENTERPRISE ..... Respondent ITA 225/2018 and CM APPL. 7026-7028/2018 COMMISSIONER OF INCOME TAX-1 ..... Appellant versus ALCATEL LUCENT CANADA ..... Respondent ITA 227/2018 and CM APPLS. 7030-7032/2018 COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION -1 ..... Appellant versus ALCATEL LUCENT CANADA ..... Respondent Present : Mr. Sanjay Kuma…

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

…ing the year. Further, the DRP held the facilities/systems 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 n…

M/S. T - 3 Energy Services India Pvt. Ltd., Pune vs. Joint Commissioner of Income-Tax

In the result, appeal of assessee is allowed

ITA 826/PUN/2015[2010-11]Status: DisposedITAT Pune02 Feb 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.826/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 M/S. T-3 Energy Services India Pvt. Ltd., D-Ii/65-1, Midc, Telco Road, अऩीऱाथी/Appellant Chinchwad, Pune – 411019 …. Pan: Aacct9805F Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range – 10, Pune

For Appellant: S/Shri Arijit Chakravarty and Shraddha SwarupFor Respondent: Shri Vivek Aggarwal
Section 143(3)Section 195Section 40Section 9(1)(vi)Section 9(1)(vii)Section 92C

…320 (Bom) and the Hon’ble High Court of Andhra Pradesh in Sanofi Pasteur Holding SA Vs. Dept. of Revenue and Others (2013) 354 ITR 316 (AP). Reliance was also placed on the ratio laid down by the Hon’ble High Court of Delhi in DIT Vs. Nokia Networks OY (2013) 358 ITR 259 (Del), wherein the context was the efficacy of interpretation given to Statute i.e. Explanation inserted to section 9(1)(vi) of the Act vis-à-vis DTAA. The Hon’ble High Court had rejected that any amendment could change the situation and render the service or activity taxable. The Hon’ble High Court thereafter took note of various decisions on th…

Landmark Graphics Corporation, New Delhi vs. Assistant Director of Income Tax, Dehradun

In the result appeal filed by the assessee stands allowed for statistical purposes

ITA 5285/DEL/2010[2007-08]Status: DisposedITAT Delhi18 Jan 2018AY 2007-08

Bench: Shri R.K.Panda & Smt. Beena A Pillaia.Y. 2007-08 Landmark Graphics Adit Corporation Vs. International C/O Nangia & Company, Ca Taxation Suite 4 A, Plaza M 6 Subhash Road Jasola Dehradun 248 001 New Delhi 110 025 Pan: Aabcl1012F (Appellant) (Respondent) Appellant By Shri Amit Arora & Sh. Vishal Misra, Cas Respondent By Sh. Gk Dhall, Cit,Dr Date Of Hearing 11.01.2018 Date Of Pronouncement 18.01.18 Order Per Beena A Pillai

Section 143(3)Section 209(1)(d)Section 234BSection 44Section 9(1)(vi)

…he issue is squarely covered as supply of software is not royalty as per Article 12 of the DTAA and also the decision of Special Bench in case of Motorola Inc Vs. DCIT (2005) 95 ITD 269 which was subsequently affirmed in cases of DIT Vs. Nokia Networks (2013) 358 ITR 259 (Delhi), DIT Vs. Ericsson AB, New Delhi (2012) 343 ITR 470, DIT Vs. Infrasoft Ltd. (2014) 220 Taxman 273, Data mine International Vs. Addl DIT (2016) 48 ITR (Trib.) 229. The 5 A.Y.2007-08 Landmark Graphics Corporation vs. ADIT issue that of contract for training is covered by decision of the Hon'ble Supreme Court in case of ONGC Ltd. Vs, CIT (201…

Intech Billing Ireland, Mumbai vs. DDIT (It) RG 3(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1535/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Jan 2018AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manjunatha, Hon'Bleintec Billing Ireland V. The Assistant Director Of Income –Tax C/O S.R.B.C & Associates Llp (International Taxation), 14Th Floor, The Ruby, Range 3(1), Scindia House, 29 Senapati Bapat Marg, Mumbai - 400 038 Dadar (West) Mumbai – 400 028 Pan No: Aadca 7890 E (Appellant) (Respondent) Assessee By : Shri M.P. Lohia Shri Nikhil Tiwari Department By : Shri Samuel Darse

For Appellant: Shri M.P. LohiaFor Respondent: Shri Samuel Darse
Section 234BSection 271(1)(c)Section 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANJUNATHA, HON'BLE ACCOUNTANT MEMBER Intec Billing Ireland v. The Assistant Director of Income –Tax C/o S.R.B.C & Associates LLP (International Taxation), 14th Floor, The Ruby, Range 3(1), Scindia House, 29 Senapati Bapat Marg, Mumbai - 400 038 Dadar (West) Mumbai – 400 028 PAN No: AADCA 7890 E (Appellant) (Respondent) Assessee by : Shri M.P. Lohia Shri Nikhil Tiwari Department by : Shri Samuel Darse Date of Hearing : 10.10.2017 Date of Pronouncement : 08.01.2018 O R D E R PER C.N. PRASAD (J…