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 366,005 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 Cen Cir 20, Mumbai vs. Purnandu Jain (HUF), Mumbai

In the result, this appeal by the assessee stands allowed

ITA 927/MUM/2012[2006-07]Status: DisposedITAT Mumbai08 Jan 2018AY 2006-07

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./I.T.A. Nos. 926 & 927/Bang/2012 ("नधा"रण वष" / Assessment Year: 2009-10 & 2010-11) M/S. Shell India Markets Private Ito (International Taxations), Limited Ward 2(1), Bangalore बनाम/ Trent House, First Floor, G Block, (Now Transferred To Ito (Tds)- Vs. Plot No. C-60, Bandra Kurla Complex, Ltu, Mumbai)) Bandra (E), Mumbai-400 051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaics1404 P (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Madhur Agarwal & Shri Dinesh Patil ""यथ" क" ओर से/Respondent By : Shri M. V. Rajguru

For Appellant: Shri Madhur Agarwal &For Respondent: Shri M. V. Rajguru
Section 14Section 195Section 201Section 201(1)

…eing no liability to income-tax in India, there is no withholding tax liability on such payments.” 8. Various decisions relied upon by the Ld. Counsel of the assessee are as under: (a) DIT vs Infrasoft Ltd. (264 CTR 329) (Del He) (b) DIT vs Nokia Networks QY (358 ITR 259) (Del He) (c) DIT vs Ericsson A. B. (343 ITR 470) (Del He) (d) CIT vs Halliburton Export Inc (ITA No 363 of 2016) (Del He) (e) DDIT vs Reliance Industries Ltd (159 ITO 208) (Mum ITAT) (f) Capgimini Business Services (India) Ltd Vs ACIT (158 ITD 1) (MUM ITAT) (g) ADIT vs. Baan Global BV (ITA No 7048/Mum/2010) (Mum ITAT) (h) Galatea Limited vs CIT…

Shell Information Technology International Bv, Mumbai vs. DCIT (It) 4(1)(2), Mumbai

In the result, both the appeals of assessee are allowed

ITA 1203/MUM/2015[2010-11]Status: DisposedITAT Mumbai16 Nov 2017AY 2010-11

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

For Appellant: Niraj Sheth, ARFor Respondent: Samuel Darse, DR
Section 143(3)Section 90

…(supra) and again in the decisions of Alacatel Lucent, Canada, reported [2015] 372 ITR 476 , wherein Hon’ble Delhi High Court relying upon its earlier two decisions in the case of DIT vs 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 M/s Sh e ll In fo rm a tio n Te c h n o lo g y In te rn a t i o n a l BV , A .Ys . 9 -1 0 &1 0 -1 1 ) property cannot be regarded as payment by way of royalty. The relevant observatio…

Shell Information Technology International Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, both the appeals of assessee are allowed

ITA 2204/MUM/2014[2009-10]Status: DisposedITAT Mumbai16 Nov 2017AY 2009-10

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

For Appellant: Niraj Sheth, ARFor Respondent: Samuel Darse, DR
Section 143(3)Section 90

…(supra) and again in the decisions of Alacatel Lucent, Canada, reported [2015] 372 ITR 476 , wherein Hon’ble Delhi High Court relying upon its earlier two decisions in the case of DIT vs 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 M/s Sh e ll In fo rm a tio n Te c h n o lo g y In te rn a t i o n a l BV , A .Ys . 9 -1 0 &1 0 -1 1 ) property cannot be regarded as payment by way of royalty. The relevant observatio…

DCIT (It) -4(2)(1), Mumbai vs. Safegate International Ab, Mumbai

In the result, appeal is dismissed

ITA 1599/MUM/2015[2011-12]Status: DisposedITAT Mumbai08 Nov 2017AY 2011-12

Bench: Shri Saktijit Dey & Shri G. Manjunatha

For Appellant: Shri Madhur Agarwal a/wFor Respondent: Shri Samuel Darse

…Representative relied upon the following decisions:– i) DIT(IT) v/s Siemens Aktiengesellschaft, ITA no.1033 of 2011 (Bom.), dated 20.11.2012; ii) DIT(IT) v/s Toyo Engineering Corporation, ITA no.663 of 2011, dated 23.01.2013; iii) DIT v/s Nokia Networks OY, 358 ITR 259 (Del.); iv) Linde AG, Linde Engineering Division v/s DDIT, 365 ITR 1 (Del.); v) DIT(IT) v/s Xelo Pty Ltd., 203 taxman 475 (Bom.); and vi) ILJIN Electric Co. Ltd. v/s DCIT, ITA no.1023 and 5642/ Mum./2015, dated 14.10.2016. 7. We have patiently and carefully heard the rival submissions and perused the material on record. We have also applied our m…

Bharat Bijlee Ltd, Mumbai vs. Asst DIT (It) 3(2), Mumbai

ITA 5329/MUM/2014[]Status: DisposedITAT Mumbai03 Nov 2017

Bench: S/Shri Rajendra, A.M. & Sandeep Gosain,J.M. आयकर अपील सं आयकर अपील सं././././Ita No. 5326-5329/Mum/2014, आयकर अपील सं आयकर अपील सं िनधा" िनधा"रण वष" िनधा" िनधा" रण वष" रण वष" /Assessment Year: Not Applicable रण वष" Bharat Bijlee Ltd. Asstt. Director Income Tax-(Intl. 6Th Floor Eectric Mansion, Taxation)-3(2) Appasaheb Marathe Marg, Prabhadevi Vs. 1St Floor, Room No.132, Scindia House Mumbai-400 025. N.M. Marg, Ballard Pier Mumbai-400 038. Pan: Aaacb 2900 K (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Rajguru M.V. Assessee By: S/Shri Ronak Doshi/Hardik Nirmal सुनवाई क" तारीख / Date Of Hearing: 20/09/2017 घोषणा क" तारीख / Date Of Pronouncement: 03.11.2017 आयकर आयकर अिधिनयम आयकर आयकर अिधिनयम अिधिनयम,1961 क" अिधिनयम क" क" धारा क" धारा धारा 254(1)के अ"तग"त आदेश धारा के अ"तग"त आदेश के अ"तग"त आदेश के अ"तग"त आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य लेखा सद"य,राजे"" के अनुसार लेखा सद"य लेखा सद"य राजे"" के अनुसार राजे"" के अनुसार /Per Rajendra,Am: राजे"" के अनुसार Challenging The Orders,Dated 21/2/2014 Of The Cit(A)-10,Mumbai,The Assessee Has Filed The Above Mentioned Appeals.As The Issue Involved In These Appeals Is Identical,So, We Are Adjudi -Cating Them Together.Assessee, A Public Limited Company, Is Engaged In Manufacturing Of Electric Motors,Transformers, Gearless Machines For Elevators & Marketing Of Drives & Maintenance Products.

For Appellant: S/Shri Ronak Doshi/Hardik NirmalFor Respondent: Shri Rajguru M.V
Section 195Section 195(2)Section 254(1)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “एल मुंबई एल एल” ” ” ” खंडपीठ एल खंडपीठ खंडपीठ खंडपीठ IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI सव"ी राजे"", लेखा सद"य एवं संदीप गोसांई ,"याियक सद"य Before S/Shri Rajendra, A.M. and Sandeep Gosain,J.M. आयकर अपील सं आयकर अपील सं././././ITA No. 5326-5329/Mum/2014, आयकर अपील सं आयकर अपील सं िनधा" िनधा"रण वष" िनधा" िनधा" रण वष" रण वष" /Assessment Year: Not applicable रण वष" Bharat Bijlee Ltd. Asstt. Director Income tax-(Intl. 6th Floor Eectric Mansion, Taxation)-3(2) Appasaheb Marathe Marg, Prabhadevi Vs. 1st Fl…

DDIT, New Delhi vs. M/S Shin Satellite Public Co. Ltd., New Delhi

ITA 3593/DEL/2011[2005-06]Status: DisposedITAT Delhi16 Oct 2017AY 2005-06

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Shri F V Irani, AdvFor Respondent: Shri TS Shivkumar, CIT DR
Section 143(3)Section 144C(1)Section 234BSection 9Section 9(1)

…France could do so by reference to its tax code. As a consequence, the purpose of entering into a treaty with a view to avoiding double taxation of cross-border transactions would be frus trated." 51. Pertinently, this court in DIT v. Nokia Networks OY [2013] 358 ITR 259 (Delhi) specifically dealt with the question of the effect of amendments to domestic law and the manner of their operation on parallel treaties. The court delivered its judgment in the context of the very amendments that are in question today ; the Explanations to section 9(1)(vi) vis a vis the interpretation of a double taxation avoidance agreem…

Asst CIT (It) 4(2)(2), Mumbai vs. Societe Generale, Mumbai

The appeal of the revenue is partly allowed

ITA 4542/MUM/2015[2009-10]Status: DisposedITAT Mumbai11 Sept 2017AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No. 4542 & 1671/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10 & 2010-11) Dy. Cit(It)-4(2)(2), M/S. Societe Generale 1St Floor, R. No. 120, 19Th Floor, Tower ‘A’ बिधम/ Scindia House, Ballard Estate Peninsula Business Park, Vs. N.M. Road, Mumbai-400 038 Ganpatrao Kadam Marg Lower Parel, Mumbai 400013 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabcs7484C (अपीलाथी/Revenue ) (प्रत्यथी /Assessee) :

For Appellant: Shri Brijmohan P. Agarwal, A.RFor Respondent: Shri M.V. Rajguru, Sr. D.R
Section 143Section 143(3)Section 40Section 9(1)

…P a g e | 1 ITA No. 4542 & 1671/Mum/2015 DCIT vs. M/s. Societe Generale IN THE INCOME TAX APPELLATE TRIBUNAL ‘L’ BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAVISH SOOD, JM आयकर अपील सं./ I.T.A. No. 4542 & 1671/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10 & 2010-11) Dy. CIT(IT)-4(2)(2), M/s. Societe Generale 1st Floor, R. No. 120, 19th Floor, Tower ‘A’ बिधम/ Scindia House, Ballard Estate Peninsula Business Park, Vs. N.M. Road, Mumbai-400 038 Ganpatrao Kadam Marg Lower Parel, Mumbai 400013 स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AABCS7484C (अपीलाथी/Revenue ) (प्रत्यथी /Assessee) : अपीलाथी की ओर से/Re…

DCIT, (It)- 4(2)(2), Mumbai vs. Societe Generale, Mumbai

The appeal of the revenue is partly allowed

ITA 1671/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 Sept 2017AY 2010-11

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No. 4542 & 1671/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10 & 2010-11) Dy. Cit(It)-4(2)(2), M/S. Societe Generale 1St Floor, R. No. 120, 19Th Floor, Tower ‘A’ बिधम/ Scindia House, Ballard Estate Peninsula Business Park, Vs. N.M. Road, Mumbai-400 038 Ganpatrao Kadam Marg Lower Parel, Mumbai 400013 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabcs7484C (अपीलाथी/Revenue ) (प्रत्यथी /Assessee) :

For Appellant: Shri Brijmohan P. Agarwal, A.RFor Respondent: Shri M.V. Rajguru, Sr. D.R
Section 143Section 143(3)Section 40Section 9(1)

…P a g e | 1 ITA No. 4542 & 1671/Mum/2015 DCIT vs. M/s. Societe Generale IN THE INCOME TAX APPELLATE TRIBUNAL ‘L’ BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAVISH SOOD, JM आयकर अपील सं./ I.T.A. No. 4542 & 1671/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10 & 2010-11) Dy. CIT(IT)-4(2)(2), M/s. Societe Generale 1st Floor, R. No. 120, 19th Floor, Tower ‘A’ बिधम/ Scindia House, Ballard Estate Peninsula Business Park, Vs. N.M. Road, Mumbai-400 038 Ganpatrao Kadam Marg Lower Parel, Mumbai 400013 स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AABCS7484C (अपीलाथी/Revenue ) (प्रत्यथी /Assessee) : अपीलाथी की ओर से/Re…

DCIT, Cir-2(1), Kolkata vs. M/S Outotec Gmbh, Kolkata

In the result, the appeal filed by the Revenue ( in ITA No

ITA 193/KOL/2016[2012-2013]Status: DisposedITAT Kolkata08 Sept 2017AY 2012-2013

Bench: Shri N. C. Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.160/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 Outotec Gmbh Vs. D.C.I.T., International C/O Outotec India Private Ltd., Taxation-2(1), Kolkata 12Th Floor, South City Pinnacle, Plot- Aayakar Bhawan Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. Poorva,110 Shanti Pally, Kolkata-700107 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Assessee) .. (Respondent/Department) आयकर अपील सं./Ita No.193/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 D.C.I.T., International Vs. Outotec Gmbh Taxation-2(1), Kolkata Aayakar Bhawan Poorva,110 C/O Outotec India Private Ltd., Shanti Pally, Kolkata-700107 12Th Floor, South City Pinnacle, Plot-Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Department) .. (Respondent/Assessee) Department By : Shri G. Mallikarjuna, Cit Dr. Assessee By : Subhabrata Mukherjee, Ar & Soumyadip Roy Choudhury, Ar सुनवाई क" तारीख / Date Of Hearing : 10/07/2017 घोषणा क" तारीख/Date Of Pronouncement : 08/09/2017

For Appellant: Subhabrata Mukherjee, AR &For Respondent: Shri G. Mallikarjuna, CIT DR
Section 143(2)Section 143(3)Section 144CSection 209Section 234ASection 234B

…dicial Pronouncements, namely Ishikawajma-Harima Heavy industries Ltd us DIT [288 lTR 408], CIT and Anr. Vs Hyundai Heavy Industries Co. Ltd. (SC) 291 ITR 482}, DIT Vs. Ericsson A.B., New Delhi (343 ITR 470 and Director of Income Tax vs M/s Nokia Networks Oy (253 CTR 417), DIT Vs. LG Cable Ltd. (Del HC) [237 CTR 438] etc. The assessee had contended that the title / property in equipment was transferred outside India and hence sale has taken place outside India. However, the AO had rejected the contentions of the assessee and held that a profit percentage of 10%, would be a reasonable percentage, and hence, the to…

Outotec Gmbh, Kolkata vs. The DCIT, It - 2(1), Kolkata

In the result, the appeal filed by the Revenue ( in ITA No

ITA 160/KOL/2016[2012-2013]Status: DisposedITAT Kolkata08 Sept 2017AY 2012-2013

Bench: Shri N. C. Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.160/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 Outotec Gmbh Vs. D.C.I.T., International C/O Outotec India Private Ltd., Taxation-2(1), Kolkata 12Th Floor, South City Pinnacle, Plot- Aayakar Bhawan Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. Poorva,110 Shanti Pally, Kolkata-700107 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Assessee) .. (Respondent/Department) आयकर अपील सं./Ita No.193/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 D.C.I.T., International Vs. Outotec Gmbh Taxation-2(1), Kolkata Aayakar Bhawan Poorva,110 C/O Outotec India Private Ltd., Shanti Pally, Kolkata-700107 12Th Floor, South City Pinnacle, Plot-Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Department) .. (Respondent/Assessee) Department By : Shri G. Mallikarjuna, Cit Dr. Assessee By : Subhabrata Mukherjee, Ar & Soumyadip Roy Choudhury, Ar सुनवाई क" तारीख / Date Of Hearing : 10/07/2017 घोषणा क" तारीख/Date Of Pronouncement : 08/09/2017

For Appellant: Subhabrata Mukherjee, AR &For Respondent: Shri G. Mallikarjuna, CIT DR
Section 143(2)Section 143(3)Section 144CSection 209Section 234ASection 234B

…dicial Pronouncements, namely Ishikawajma-Harima Heavy industries Ltd us DIT [288 lTR 408], CIT and Anr. Vs Hyundai Heavy Industries Co. Ltd. (SC) 291 ITR 482}, DIT Vs. Ericsson A.B., New Delhi (343 ITR 470 and Director of Income Tax vs M/s Nokia Networks Oy (253 CTR 417), DIT Vs. LG Cable Ltd. (Del HC) [237 CTR 438] etc. The assessee had contended that the title / property in equipment was transferred outside India and hence sale has taken place outside India. However, the AO had rejected the contentions of the assessee and held that a profit percentage of 10%, would be a reasonable percentage, and hence, the to…

ADIT(Intl. Taxation), Dehradun vs. M/S. Landmarks Graphics Corporation, Usa, Dehradun

ITA 1180/DEL/2012[2006-07]Status: DisposedITAT Delhi12 Jul 2017AY 2006-07

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…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 issue that of contract for training is covered by decision of the Hon'ble Supreme Court in case of ONGC Ltd. Vs. CIT (2015) 376 ITR 306. In this particular case, the assessee…

ADIT(Intl. Taxation), Dehradun vs. M/S. Landmarks Graphics Corporation, Usa, Dehradun

ITA 1179/DEL/2012[2008-09]Status: DisposedITAT Delhi12 Jul 2017AY 2008-09

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…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 issue that of contract for training is covered by decision of the Hon'ble Supreme Court in case of ONGC Ltd. Vs. CIT (2015) 376 ITR 306. In this particular case, the assessee…

DDIT International Taxation vs. Landmarks Graphics Corporation

ITA 4615/DEL/2007[2005-2006]Status: DisposedITAT Delhi12 Jul 2017AY 2005-2006

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…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 issue that of contract for training is covered by decision of the Hon'ble Supreme Court in case of ONGC Ltd. Vs. CIT (2015) 376 ITR 306. In this particular case, the assessee…

DCIT (OSD) Range I vs. Landmark Graphics Corporation

ITA 2952/DEL/2007[2004-2005]Status: DisposedITAT Delhi12 Jul 2017AY 2004-2005

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…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 issue that of contract for training is covered by decision of the Hon'ble Supreme Court in case of ONGC Ltd. Vs. CIT (2015) 376 ITR 306. In this particular case, the assessee…

ACIT, (OSD) Range-I vs. Landmarks Graphics Corp. Usa

ITA 573/DEL/2006[2002-2003]Status: DisposedITAT Delhi12 Jul 2017AY 2002-2003

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…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 issue that of contract for training is covered by decision of the Hon'ble Supreme Court in case of ONGC Ltd. Vs. CIT (2015) 376 ITR 306. In this particular case, the assessee…

ACIT, Range-I, Dehradun vs. Landmark Graphic Corporation Usa, Dehradun

ITA 2486/DEL/2006[2003-04]Status: DisposedITAT Delhi12 Jul 2017AY 2003-04

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…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 issue that of contract for training is covered by decision of the Hon'ble Supreme Court in case of ONGC Ltd. Vs. CIT (2015) 376 ITR 306. In this particular case, the assessee…

Allcatel Us International Marketing Inc. ( Now Known As Alcatel Lucent Usa Inc.), Mumbai vs. DDIT (It) 1(1), Mumbai

The appeal of the AO stands dismissed

ITA 7299/MUM/2010[2005-06]Status: DisposedITAT Mumbai24 May 2017AY 2005-06
For Appellant: Shri Jasbir Chouhan-CIT-DRFor Respondent: S/Shri P.J. Pardiwala & Madhur Aggarwal-DR
Section 133Section 254(1)

…आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ एल एल” खंडपीठ खंडपीठ आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई एल एल खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“L”Bench Mumbai सव"ी सव"ी राजे"" राजे"",लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी, "याियक "याियक सद "य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी "याियक "याियक सद सद"य सद "य "य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./7299/Mum/2010, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2005-06 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष…

National Stock Exchange of India Ltd, Mumbai vs. DDIT (It) RG 4(2), Mumbai

In the result, assessee’s appeal stands allowed

ITA 7735/MUM/2011[2008-09]Status: DisposedITAT Mumbai18 May 2017AY 2008-09

Bench: Shri Shamim Yahya & Shri Ravish Sood

For Appellant: Shri. Arvind SondeFor Respondent: Shri. Jasbir Chouhan
Section 195Section 195(1)Section 201(1)Section 9(1)(iv)Section 90(2)

…ng no liability to income-tax in India, there is no withholding tax liability on such payments.” 8. Various decisions relied upon by the Ld. Counsel of the assessee are as under: (a) DIT vs Infrasoft Ltd. (264 CTR 329) (Del He) (b) DIT vs Nokia Networks QY (358 ITR 259) (Del He) (c) DIT vs Ericsson A. B. (343 ITR 470) (Del He) (d) CIT vs Halliburton Export Inc (ITA No 363 of 2016) (Del He) (e) DDIT vs Reliance Industries Ltd (159 ITO 208) (Mum ITAT) (f) Capgimini Business Services (India) Ltd Vs ACIT (158 ITD 1) (MUM ITAT) (g) ADIT vs. Baan Global BV (ITA No 7048/Mum/2010) (Mum ITAT) (h) Galatea Limited vs CIT…

Go Airlines (India) Ltd, Mumbai vs. DDIT (It) 3(1), Mumbai

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

ITA 7326/MUM/2014[]Status: DisposedITAT Mumbai03 May 2017

Bench: Shri B.R. Baskaran (Am)& Shri Shaktijit Dey (Jm)

Section 195Section 9(1)(vi)

…ee placed reliance on the following decisions rendered by Hon'ble Delhi High Court wherein it was held that the remittance towards use of computer software cannot be regarded as royalty.  DIT Vs. Ericsson A.B (343 ITR 470)(Delhi)  DIT Vs. Nokia Networks OY (358 ITR 259)(Delhi)  DIT Vs. Infrasoft (220 Taxmann 273)(Delhi) Learned AR submitted that Hon'ble Karnataka High Court has taken a different view in the case of CIT Vs. Samsung Electronics Co. Ltd. & Others (345 ITR 494). However, Hon'ble Delhi High Court has considered the decision rendered by Hon'ble Karnataka High Court in the case of Infrasoft Ltd.(sup…

ADIT, Dehradun vs. M/S. Hampson Russell Ltd Partnership, Mumbai

In the result, the appeal of the Revenue is allowed partly for statistical purposes

ITA 4976/DEL/2012[2009-10]Status: DisposedITAT Delhi21 Apr 2017AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 115ASection 44BSection 44DSection 9Section 9(1)(vi)

…er of software. He & ITA No. 1225/Del/2012 further submitted that the issue of sale of software and taxability as royalty thereon, is no more res integra in view of judgments of the Hon’ble High Court of Delhi in the case of CIT Vs. Nokia Networks Oy, (2013) 358 ITR 259 (Delhi), DIT vs. Ericsson AB, (2012) 343 ITR 470 (Del) and DIT Vs. Infrasoft Ltd. (2014) 264 CTR (Del) 329, wherein the Hon’ble High Court has held that sale of software is akin to supply of ‘copyrighted article’ and cannot come within the purview of royalty. The Ld. counsel further submitted that during the year the assessee has supplied softwar…