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, 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

…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. [2013] 39 taxmann.com 38/[2014] 220 Taxman 273 (Delhi) CIT v. ZTE Corporation [2017] 77 taxmann.com 304/245 Taxman 252/392 ITR 80 (Delhi) state the law correctly and have this Court’s express approval. [Para 118] • The language of section 14(b)(ii) of the Copyright Act makes it clear that it is the exclusive right o…

Itochu Corporation, Japan vs. ACIT (International Taxation), Circle-2(1)(1), New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 7615/DEL/2018[2015-16]Status: DisposedITAT Delhi24 Nov 2021AY 2015-16

Bench: Shri R. K. Pandaa N D Ms. Suchitra Kamblei.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (Through Video Conferencing) Itochu Corporation, Acit, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, Japan. New Delhi. Pan: Aabci5567L (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. Adv &For Respondent: Shri Satpal Gulati [CIT]–DR

…Ltd. 288 ITR 408 (SC); 11 Hyundai Heavy Industries Co. Ltd. 291 ITR 482 (SC); 12 Ericsson A.B. 343 ITR 470 (Del); 23 AND ITA No. 7615/Del/2018 13 LG Cable 237 CTR 438 (Del); 14 LS Cable Vs. DIT (2011) 197 Taxman 100 (Del.); 15 DIT Vs. Nokia Networks (2012) 253 CTR 417 (Del); 16 DIT Vs. Morgan Stanley 292 ITR 416 (SC); 17 DIT Vs. Honda Motors Co. Ltd. 265 Taxman 542 (SC); 18 ESS Advertising (Mauritius) S.N.C. et Compagnie (ITA. Nos. 3760 & 4542/Del/2016); 19 Anglo French Textile Company Ltd. Vs. CIT 23 ITR 101 (SC); 20 Hukum Chand Mills Ltd. Vs. CIT 103 ITR 548 (SC); 21 CIT Vs. Ahmedbhai Umarbhai & Co. 18 ITR 4…

Itochu Corporation, Japan vs. DCIT (International Taxation), New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 360/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Nov 2021AY 2013-14

Bench: Shri R. K. Pandaa N D Ms. Suchitra Kamblei.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (Through Video Conferencing) Itochu Corporation, Acit, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, Japan. New Delhi. Pan: Aabci5567L (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. Adv &For Respondent: Shri Satpal Gulati [CIT]–DR

…Ltd. 288 ITR 408 (SC); 11 Hyundai Heavy Industries Co. Ltd. 291 ITR 482 (SC); 12 Ericsson A.B. 343 ITR 470 (Del); 23 AND ITA No. 7615/Del/2018 13 LG Cable 237 CTR 438 (Del); 14 LS Cable Vs. DIT (2011) 197 Taxman 100 (Del.); 15 DIT Vs. Nokia Networks (2012) 253 CTR 417 (Del); 16 DIT Vs. Morgan Stanley 292 ITR 416 (SC); 17 DIT Vs. Honda Motors Co. Ltd. 265 Taxman 542 (SC); 18 ESS Advertising (Mauritius) S.N.C. et Compagnie (ITA. Nos. 3760 & 4542/Del/2016); 19 Anglo French Textile Company Ltd. Vs. CIT 23 ITR 101 (SC); 20 Hukum Chand Mills Ltd. Vs. CIT 103 ITR 548 (SC); 21 CIT Vs. Ahmedbhai Umarbhai & Co. 18 ITR 4…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 505/BANG/2017[2013-14]Status: DisposedITAT Bangalore12 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…able of independent use and it was a contract for supply of goods. Therefore, no part of the payment therefore can be classified as payment towards royalty. (pages 501-502) 111.This judgment was followed in Director of Income Tax v. Nokia Networks OY, (2013) 358 ITR 259 [“Nokia Networks OY”],42 with the High Court of Delhi, adverting, this time, to the further expanded definition of “royalty” that is contained in the retrospective amendment that inserted explanation 4 to section 9(1)(vi) of the Income Tax Act. In this case, the High Court was concerned with the Agreement between the Republic of India and the Rep…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 504/BANG/2017[2012-13]Status: DisposedITAT Bangalore12 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…able of independent use and it was a contract for supply of goods. Therefore, no part of the payment therefore can be classified as payment towards royalty. (pages 501-502) 111.This judgment was followed in Director of Income Tax v. Nokia Networks OY, (2013) 358 ITR 259 [“Nokia Networks OY”],42 with the High Court of Delhi, adverting, this time, to the further expanded definition of “royalty” that is contained in the retrospective amendment that inserted explanation 4 to section 9(1)(vi) of the Income Tax Act. In this case, the High Court was concerned with the Agreement between the Republic of India and the Rep…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 363/BANG/2017[2006-07]Status: DisposedITAT Bangalore12 Nov 2021AY 2006-07

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…able of independent use and it was a contract for supply of goods. Therefore, no part of the payment therefore can be classified as payment towards royalty. (pages 501-502) 111.This judgment was followed in Director of Income Tax v. Nokia Networks OY, (2013) 358 ITR 259 [“Nokia Networks OY”],42 with the High Court of Delhi, adverting, this time, to the further expanded definition of “royalty” that is contained in the retrospective amendment that inserted explanation 4 to section 9(1)(vi) of the Income Tax Act. In this case, the High Court was concerned with the Agreement between the Republic of India and the Rep…

DCIT, International Taxation, Circle-1(1)(1), New Delhi vs. Alcatel Lucent International, France

In the result, the appeal filed by the revenue is accordingly dismissed

ITA 6273/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Sept 2021AY 2014-15

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Dcit, Vs. Alcatel Lucent, France, Circle-1(1)(1), International 3, Avenue Octave Greard, Taxation, Paris, France New Delhi Pan :Aabcc4864E (Appellant) (Respondent) & Assessment Year: 2014-15 Dcit, Vs. Alcatel Lucent International, Circle-1(1)(1), International France, Taxation, 3, Avenue Octave Greard, New Delhi Paris, France Pan :Aabcc4864E (Appellant) (Respondent) Assessee By Sh. Prashant Meharchandani, Adv. Sh. Divyansh Singh, Adv. Department By Sh. Bhuvnesh Kulshreshtha, Cit

Section 9

…the cellular operator for acquiring such property cannot be regarded as a payment by way of royalty.” 6. This Court also noticed that the ITAT had in addition relied upon other judgment of this Court i.e. Director of Income Tax Vs. Ms. 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. 9. This order of the HonTole High Court of Delhi has been upheld by the Hon’ble Supreme Court in a bunch of appeals in the case of Engineering Analysis Centre of Excellence Private Limited vi…

DCIT, Circle- 1(1)(1), International Taxation, New Delhi vs. Alcatel Lucent France, France

In the result, the appeal filed by the revenue is accordingly dismissed

ITA 5593/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Sept 2021AY 2014-15

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Dcit, Vs. Alcatel Lucent, France, Circle-1(1)(1), International 3, Avenue Octave Greard, Taxation, Paris, France New Delhi Pan :Aabcc4864E (Appellant) (Respondent) & Assessment Year: 2014-15 Dcit, Vs. Alcatel Lucent International, Circle-1(1)(1), International France, Taxation, 3, Avenue Octave Greard, New Delhi Paris, France Pan :Aabcc4864E (Appellant) (Respondent) Assessee By Sh. Prashant Meharchandani, Adv. Sh. Divyansh Singh, Adv. Department By Sh. Bhuvnesh Kulshreshtha, Cit

Section 9

…the cellular operator for acquiring such property cannot be regarded as a payment by way of royalty.” 6. This Court also noticed that the ITAT had in addition relied upon other judgment of this Court i.e. Director of Income Tax Vs. Ms. 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. 9. This order of the HonTole High Court of Delhi has been upheld by the Hon’ble Supreme Court in a bunch of appeals in the case of Engineering Analysis Centre of Excellence Private Limited vi…

DCIT, Circle- 1(1)(1), International Taxation, New Delhi vs. Alcatel Lucent France, France

In the result, the appeal filed by the revenue is accordingly dismissed

ITA 5592/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Sept 2021AY 2013-14

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Dcit, Vs. Alcatel Lucent, France, Circle-1(1)(1), International 3, Avenue Octave Greard, Taxation, Paris, France New Delhi Pan :Aabcc4864E (Appellant) (Respondent) & Assessment Year: 2014-15 Dcit, Vs. Alcatel Lucent International, Circle-1(1)(1), International France, Taxation, 3, Avenue Octave Greard, New Delhi Paris, France Pan :Aabcc4864E (Appellant) (Respondent) Assessee By Sh. Prashant Meharchandani, Adv. Sh. Divyansh Singh, Adv. Department By Sh. Bhuvnesh Kulshreshtha, Cit

Section 9

…the cellular operator for acquiring such property cannot be regarded as a payment by way of royalty.” 6. This Court also noticed that the ITAT had in addition relied upon other judgment of this Court i.e. Director of Income Tax Vs. Ms. 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. 9. This order of the HonTole High Court of Delhi has been upheld by the Hon’ble Supreme Court in a bunch of appeals in the case of Engineering Analysis Centre of Excellence Private Limited vi…

DCIT, Circle- 1(1)(1), International Taxation, New Delhi vs. Alcatel Lucent France, France

In the result, the appeal filed by the revenue is accordingly dismissed

ITA 5591/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Sept 2021AY 2012-13

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Dcit, Vs. Alcatel Lucent, France, Circle-1(1)(1), International 3, Avenue Octave Greard, Taxation, Paris, France New Delhi Pan :Aabcc4864E (Appellant) (Respondent) & Assessment Year: 2014-15 Dcit, Vs. Alcatel Lucent International, Circle-1(1)(1), International France, Taxation, 3, Avenue Octave Greard, New Delhi Paris, France Pan :Aabcc4864E (Appellant) (Respondent) Assessee By Sh. Prashant Meharchandani, Adv. Sh. Divyansh Singh, Adv. Department By Sh. Bhuvnesh Kulshreshtha, Cit

Section 9

…the cellular operator for acquiring such property cannot be regarded as a payment by way of royalty.” 6. This Court also noticed that the ITAT had in addition relied upon other judgment of this Court i.e. Director of Income Tax Vs. Ms. 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. 9. This order of the HonTole High Court of Delhi has been upheld by the Hon’ble Supreme Court in a bunch of appeals in the case of Engineering Analysis Centre of Excellence Private Limited vi…

Aspect Software Inc., Usa vs. DCIT Circle 1(1)((1 )International Taxation), New Delhi

The appeal of the assessee is hereby allowed

ITA 6661/DEL/2019[2016-17]Status: DisposedITAT Delhi24 Sept 2021AY 2016-17

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. Sunil Kumar, CIT DR
Section 115ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 6661/Del/2019 : Asstt. Year : 2016-17 Aspect Software Inc. Vs DCIT, C-56, Nizamuddin (East), Circle-1(1)(1), New Delhi-110013 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAGCA7513D Assessee by : Ms. Rashmi Chopra, Adv. Revenue by : Sh. Sunil Kumar, CIT DR Date of Hearing: 20.09.2021 Date of Pronouncement: 24.09.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the or…

Cadila Healthcare Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

In the result, the appeal for the assessment year 2013-14 is also partly allowed in the terms indicated above

ITA 213/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad17 Aug 2021AY 2013-14
Section 143(3)

…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 OY [2013] 358 ITR 259/212 Taxman 68/25 ITA Nos. 954/Ahd/17 and 213/Ahd/18 Assessment years: 2012-13 and 2013-14 Page 47 of 85 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…

Cadila Healthcare Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

In the result, the appeal for the assessment year 2013-14 is also partly allowed in the terms indicated above

ITA 954/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad17 Aug 2021AY 2012-13
Section 143(3)

…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 OY [2013] 358 ITR 259/212 Taxman 68/25 ITA Nos. 954/Ahd/17 and 213/Ahd/18 Assessment years: 2012-13 and 2013-14 Page 47 of 85 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…

Qliktech International Ab, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-2(2), Bangalore

In the result, appeal of the assessee is allowed

ITA 173/BANG/2021[2017-18]Status: DisposedITAT Bangalore06 Jul 2021AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(It)A No. 173/Bang/2021 Assessment Year : 2017-18

For Appellant: Shri. Sharath Rao, CAFor Respondent: Shri. Pradeep Kumar, CIT(DR), ITAT, Bangalore
Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(IT)A No. 173/Bang/2021 Assessment Year : 2017-18 M/s. QlikTech International AB, Vs. The Deputy Commissioner C/o. QlikTech India Pvt. Ltd., of Income Tax, No.1 and 2, The Millennia Tower A, International Taxation, 4th Floor, Murphy Road, Ulsoor, Circle – 2(2), Bengaluru – 560 008. Bengaluru. PAN: AAACQ 2234 R APPELLANT RESPONDENT Assessee by : Shri. Sharath Rao, CA Revenue by : Shri. Pradeep Kumar, CIT(DR), ITAT, Bangalore. Date of hearing : 01.07.2021 Date of Pro…

Mi Overseas Ltd., Mumbai vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5584/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…ia. He referred to the decision of the honourable Supreme Court in case of Ishikawajima Harima heavy industries Ltd 288 ITR 408 (SC), CIT versus Hyundai heavy industries 291 ITR 482 (SC) DIT versus Ericsson AB 343 ITR 470 (Delhi), DIT versus Nokia networks OY 358 ITR 259 (Delhi), DIT versus LG Cable Ltd ITA 703 of 2009 dated 24/12/2010 (Delhi), DIT versus Xelo Pty Ltd 203 taxman 475 (Bombay), LS cable Ltd 331 ITR 35 (AR), Deepak Cable India Ltd 337 ITR 127, ION Geophysical Corporation versus DCIT 72 taxmann.com 298 and National petroleum construction Co versus ACIT 20 ITR (T) 545 (Delhi). He further submitted tha…

Mi Overseas Ltd., Mumbai vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5583/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…ia. He referred to the decision of the honourable Supreme Court in case of Ishikawajima Harima heavy industries Ltd 288 ITR 408 (SC), CIT versus Hyundai heavy industries 291 ITR 482 (SC) DIT versus Ericsson AB 343 ITR 470 (Delhi), DIT versus Nokia networks OY 358 ITR 259 (Delhi), DIT versus LG Cable Ltd ITA 703 of 2009 dated 24/12/2010 (Delhi), DIT versus Xelo Pty Ltd 203 taxman 475 (Bombay), LS cable Ltd 331 ITR 35 (AR), Deepak Cable India Ltd 337 ITR 127, ION Geophysical Corporation versus DCIT 72 taxmann.com 298 and National petroleum construction Co versus ACIT 20 ITR (T) 545 (Delhi). He further submitted tha…

ADIT (International Taxation), Dehradun vs. M/S. M.I, Overseas Ltd., Mumbai

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5565/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…ia. He referred to the decision of the honourable Supreme Court in case of Ishikawajima Harima heavy industries Ltd 288 ITR 408 (SC), CIT versus Hyundai heavy industries 291 ITR 482 (SC) DIT versus Ericsson AB 343 ITR 470 (Delhi), DIT versus Nokia networks OY 358 ITR 259 (Delhi), DIT versus LG Cable Ltd ITA 703 of 2009 dated 24/12/2010 (Delhi), DIT versus Xelo Pty Ltd 203 taxman 475 (Bombay), LS cable Ltd 331 ITR 35 (AR), Deepak Cable India Ltd 337 ITR 127, ION Geophysical Corporation versus DCIT 72 taxmann.com 298 and National petroleum construction Co versus ACIT 20 ITR (T) 545 (Delhi). He further submitted tha…

ADIT (International Taxation), Dehradun vs. M/S. M.I, Overseas Ltd., Mumbai

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5564/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…ia. He referred to the decision of the honourable Supreme Court in case of Ishikawajima Harima heavy industries Ltd 288 ITR 408 (SC), CIT versus Hyundai heavy industries 291 ITR 482 (SC) DIT versus Ericsson AB 343 ITR 470 (Delhi), DIT versus Nokia networks OY 358 ITR 259 (Delhi), DIT versus LG Cable Ltd ITA 703 of 2009 dated 24/12/2010 (Delhi), DIT versus Xelo Pty Ltd 203 taxman 475 (Bombay), LS cable Ltd 331 ITR 35 (AR), Deepak Cable India Ltd 337 ITR 127, ION Geophysical Corporation versus DCIT 72 taxmann.com 298 and National petroleum construction Co versus ACIT 20 ITR (T) 545 (Delhi). He further submitted tha…

ADIT, Dehradun vs. M/S. M.I. Overseas Ltd., Noida

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3045/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…ia. He referred to the decision of the honourable Supreme Court in case of Ishikawajima Harima heavy industries Ltd 288 ITR 408 (SC), CIT versus Hyundai heavy industries 291 ITR 482 (SC) DIT versus Ericsson AB 343 ITR 470 (Delhi), DIT versus Nokia networks OY 358 ITR 259 (Delhi), DIT versus LG Cable Ltd ITA 703 of 2009 dated 24/12/2010 (Delhi), DIT versus Xelo Pty Ltd 203 taxman 475 (Bombay), LS cable Ltd 331 ITR 35 (AR), Deepak Cable India Ltd 337 ITR 127, ION Geophysical Corporation versus DCIT 72 taxmann.com 298 and National petroleum construction Co versus ACIT 20 ITR (T) 545 (Delhi). He further submitted tha…

Mi Overseas Ltd., Mumbai vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 2956/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…ia. He referred to the decision of the honourable Supreme Court in case of Ishikawajima Harima heavy industries Ltd 288 ITR 408 (SC), CIT versus Hyundai heavy industries 291 ITR 482 (SC) DIT versus Ericsson AB 343 ITR 470 (Delhi), DIT versus Nokia networks OY 358 ITR 259 (Delhi), DIT versus LG Cable Ltd ITA 703 of 2009 dated 24/12/2010 (Delhi), DIT versus Xelo Pty Ltd 203 taxman 475 (Bombay), LS cable Ltd 331 ITR 35 (AR), Deepak Cable India Ltd 337 ITR 127, ION Geophysical Corporation versus DCIT 72 taxmann.com 298 and National petroleum construction Co versus ACIT 20 ITR (T) 545 (Delhi). He further submitted tha…