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 366,339 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

Reliance Corporate It Park Ltd, Navi Mumbai vs. CIT(A)_58, Pune

In the result, the appeal is allowed

ITA 7300/MUM/2016[2014-15]Status: DisposedITAT Mumbai10 Dec 2019AY 2014-15
Section 195Section 248

…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 Vs Nokia Networks OY [(2013) 358 ITR 259 (Del)]. 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 scientific work" and that…

DCIT (International Taxation), New Delhi vs. M/S Alcatel Lucent France, New Delhi

In the result, the appeal of the Revenue is dismissed and the Cross Objection of the assessee is allowed

ITA 1852/DEL/2016[2009-10]Status: DisposedITAT Delhi09 Dec 2019AY 2009-10

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri S.K. Dhall, CIT-DRFor Respondent: S/Shri Shashi Matthews & Abhishek
Section 143(3)Section 195Section 234BSection 9Section 9(1)(vi)

…rt in the case of assessee as well as similar group companies had confirmed the order of the Tribunal and also held that now this issue stands covered by certain decisions of the Hon’ble Delhi High Court, like in the case of DIT vs. Nokia Networks, OY, (2013) 358 ITR 259 (Del.). Respectfully following the binding judicial precedents of the Hon’ble Delhi High Court, the grounds raised by the Revenue is dismissed. 6. Similarly in so far as issue of interest u/s.234B is concern, as raised in the Cross Objection, it is an undisputed fact that the entire consideration in the hands of the assessee was subject to TDS u…

Value First Digital Media Pvt. Ltd., New Delhi vs. DCIT, Circle-26(1), New Delhi

ITA 487/DEL/2019[2013-14]Status: DisposedITAT Delhi21 Nov 2019AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

Section 143(3)Section 37Section 40Section 72ASection 9Section 9(1)(vi)

…he preposition that unilateral amendment cannot have a binding effect on a Tax Treaty and retrospective amendment in the Act cannot create any liability on the assessee: i) CIT vs. Siemens Aktiongesellschaft 310 ITR 320 (Bom HC) ii) DIT vs. Nokia Network OY 358 ITR 259 (Del HC) iii) DIT vs. Infrasoft Ltd. 220 Taxman 274 (Del HC) iv) Ashok Piramal Management Corpn. Ltd. vs. ACIT (2016) 161 ITD 234 v) Holcim Services South Asia Ltd. vs. DCIT 157 ITD 892 (Mum Tri.) The Ld. AR has also given an alternate submission that the services and the expenses have incurred outside India and the assessee being non-resident…

M/S Value First Digital Media Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 4389/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Nov 2019AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

Section 143(3)Section 37Section 40Section 72ASection 9Section 9(1)(vi)

…he preposition that unilateral amendment cannot have a binding effect on a Tax Treaty and retrospective amendment in the Act cannot create any liability on the assessee: i) CIT vs. Siemens Aktiongesellschaft 310 ITR 320 (Bom HC) ii) DIT vs. Nokia Network OY 358 ITR 259 (Del HC) iii) DIT vs. Infrasoft Ltd. 220 Taxman 274 (Del HC) iv) Ashok Piramal Management Corpn. Ltd. vs. ACIT (2016) 161 ITD 234 v) Holcim Services South Asia Ltd. vs. DCIT 157 ITD 892 (Mum Tri.) The Ld. AR has also given an alternate submission that the services and the expenses have incurred outside India and the assessee being non-resident…

Digite Inc. Usa, Pune vs. DCIT (International Taxation), New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 382/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Nov 2019AY 2012-13

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Digite Inc., Usa, Pune vs. ADIT, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 772/DEL/2014[2010-11]Status: DisposedITAT Delhi19 Nov 2019AY 2010-11

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

M/S Digite Inc. Usa, Usa vs. ADIT, Intl. Taxation, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 2415/DEL/2013[2009-10]Status: DisposedITAT Delhi19 Nov 2019AY 2009-10

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Digite Inc., Califorina vs. ADIT, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 4918/DEL/2012[2007-08]Status: DisposedITAT Delhi19 Nov 2019AY 2007-08

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

M/S. Simpson Unitech Wireless (P) Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeals of the assessees are allowed and the appeal of the Revenue is dismissed

ITA 1953/DEL/2014[2009-10]Status: DisposedITAT Delhi08 Nov 2019AY 2009-10

Bench: Shri Amit Shukla & Shri Dr. B.R.R. Kumar

For Appellant: Shri Salil Agrawal, Adv. ShriFor Respondent: Shri S.S. Rana CIT-DR
Section 28Section 3

…er Singh And Another vs. CIT, 253 ITR 353 (Del) v) Unitech Holdings Ltd. vs. DCIT, reported in 290 CTR 201 (HC)” 16. Further, the decision of the Assessing Officer and CIT (A) is contrary to the decision of Hon’ble Apex Court in the case of Excel Industries, 358 ITR 259 and made following submissions. 24 I.T.A. No.1953, 101/DEL/2014 & 2075 & 2989/DEL/2017 i) It is submitted that the three Judges Bench of the Hon’ble Supreme Court of India in its recent judgment delivered on 08.10.2013 in the case of CIT vs. Excel Industries Ltd. reported in 358 ITR 295 has held in the context of section 28(iv) of the Act that…

M/S. Acorus Unitech Wireless Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessees are allowed and the appeal of the Revenue is dismissed

ITA 2989/DEL/2017[2009-10]Status: DisposedITAT Delhi08 Nov 2019AY 2009-10

Bench: Shri Amit Shukla & Shri Dr. B.R.R. Kumar

For Appellant: Shri Salil Agrawal, Adv. ShriFor Respondent: Shri S.S. Rana CIT-DR
Section 28Section 3

…er Singh And Another vs. CIT, 253 ITR 353 (Del) v) Unitech Holdings Ltd. vs. DCIT, reported in 290 CTR 201 (HC)” 16. Further, the decision of the Assessing Officer and CIT (A) is contrary to the decision of Hon’ble Apex Court in the case of Excel Industries, 358 ITR 259 and made following submissions. 24 I.T.A. No.1953, 101/DEL/2014 & 2075 & 2989/DEL/2017 i) It is submitted that the three Judges Bench of the Hon’ble Supreme Court of India in its recent judgment delivered on 08.10.2013 in the case of CIT vs. Excel Industries Ltd. reported in 358 ITR 295 has held in the context of section 28(iv) of the Act that…

DCIT, New Delhi vs. M/S. Acorus Wireless Unitech Pvt. Ltd., New Delhi

In the result, the appeals of the assessees are allowed and the appeal of the Revenue is dismissed

ITA 2075/DEL/2017[2009-10]Status: DisposedITAT Delhi08 Nov 2019AY 2009-10

Bench: Shri Amit Shukla & Shri Dr. B.R.R. Kumar

For Appellant: Shri Salil Agrawal, Adv. ShriFor Respondent: Shri S.S. Rana CIT-DR
Section 28Section 3

…er Singh And Another vs. CIT, 253 ITR 353 (Del) v) Unitech Holdings Ltd. vs. DCIT, reported in 290 CTR 201 (HC)” 16. Further, the decision of the Assessing Officer and CIT (A) is contrary to the decision of Hon’ble Apex Court in the case of Excel Industries, 358 ITR 259 and made following submissions. 24 I.T.A. No.1953, 101/DEL/2014 & 2075 & 2989/DEL/2017 i) It is submitted that the three Judges Bench of the Hon’ble Supreme Court of India in its recent judgment delivered on 08.10.2013 in the case of CIT vs. Excel Industries Ltd. reported in 358 ITR 295 has held in the context of section 28(iv) of the Act that…

DCIT (International Taxation), New Delhi vs. M/S. Qliktech International Ab, Gurgaon

In the result, both the appeals of the revenue are dismissed

ITA 391/DEL/2017[2013-14]Status: DisposedITAT Delhi17 Oct 2019AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 391/Del/2017 : Asstt. Year : 2013-14 Ita No. 6668/Del/2016 : Asstt. Year : 2012-13 Dcit (International Taxation), Vs Qliktech International Ab, C/O Bmr & Associates Llp, 22Nd Circle-3(1)(1), New Delhi Floor, Building 5, Tower-A, Dlf Phase-Iii, Dlf Cyber City, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aaacq2234R Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. N. K. Bansal, Sr. Dr Date Of Hearing: 29.08.2019 Date Of Pronouncement: 17.10.2019 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Revenue Against The Orders Of The Ld. Cit(A)-43, New Delhi Dated 17.10.2016 & 24.11.2016. 2. Since, The Issues Involved In Both The Appeals Are Common, They Were Heard Together & Are Being Disposed Off By Common Order.

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. N. K. Bansal, Sr. DR
Section 143(3)Section 144CSection 144C(3)Section 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 391/Del/2017 : Asstt. Year : 2013-14 ITA No. 6668/Del/2016 : Asstt. Year : 2012-13 DCIT (International Taxation), Vs Qliktech International AB, C/o BMR & Associates LLP, 22nd Circle-3(1)(1), New Delhi Floor, Building 5, Tower-A, DLF Phase-III, DLF Cyber City, Gurgaon-122002 (APPELLANT) (RESPONDENT) PAN No. AAACQ2234R Assessee by : Sh. Vishal Kalra, Adv. Revenue by : Sh. N. K. Bansal, Sr. DR Date of Hearing: 29.08.2019 Date of Pronouncement: 17.10.2019 ORDER Per D…

Amadeus Global Travel Distribution Sa, Spain vs. ADIT, New Delhi

The appeal of the assessee is allowed with above direction

ITA 1494/DEL/2011[2006-07]Status: DisposedITAT Delhi18 Jul 2019AY 2006-07

Bench: Shri Kuldip Singh & Shri Prashant Maharishiamadeus Global Travel Vs. Adit, Distribution Sa Circle-1(1), (Now Known As Amadeus It International Taxation, Group Sa), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain Pan: Aafca9629P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 80HSection 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Amadeus Global Travel Vs. ADIT, Distribution SA Circle-1(1), (Now known as Amadeus IT International Taxation, Group SA), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain PAN: AAFCA9629P (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Adv Shri Anshul Sachar, CA Revenue by: Shri G. K. Dhall, CIT DR (International Taxation) Date of Hearing 29/04/2019 Date of pronouncement 18/07/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by th…

DCIT 4(3)(1), Mumbai vs. Tapi Energy Projects Ltd., Mumbai

In the result, appeals filed by the assessee for all assessment years are allowed

ITA 7267/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Jun 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri G. Manjunatha, Assessment Year: 2013-14

Section 143(3)Section 144C(13)Section 234BSection 234CSection 271Section 9Section 9(1)(vi)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘आई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI Before Shri Saktijit Dey, Judicial Member and Shri G. MANJUNATHA, Accountant Member, Assessment Year: 2013-14 Elsevier Information Systems Dy. Commissioner of Income GmBH, C/o Deloitte Haskins Tax (IT) Circle–2(2)(1), बनाम/ Mumbai and Sells LLP Tower–3, 27–32 Vs. Floor, Indiabulls Finance Centre, Elphinstone Mill Compound Senapati Bapat Marg, Elphinstone (W) Mumbai 400 013 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AACCE5671L Assessment Year: 2014-15 Elsevier Information Systems Dy. Commissioner o…

Elsevier Information Systems Gmbh, Mumbai vs. DCIT (It) 2(2)(1), Mumbai

In the result, appeals filed by the assessee for all assessment years are allowed

ITA 6573/MUM/2016[2013-14]Status: DisposedITAT Mumbai28 Jun 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri G. Manjunatha, Assessment Year: 2013-14

Section 143(3)Section 144C(13)Section 234BSection 234CSection 271Section 9Section 9(1)(vi)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘आई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI Before Shri Saktijit Dey, Judicial Member and Shri G. MANJUNATHA, Accountant Member, Assessment Year: 2013-14 Elsevier Information Systems Dy. Commissioner of Income GmBH, C/o Deloitte Haskins Tax (IT) Circle–2(2)(1), बनाम/ Mumbai and Sells LLP Tower–3, 27–32 Vs. Floor, Indiabulls Finance Centre, Elphinstone Mill Compound Senapati Bapat Marg, Elphinstone (W) Mumbai 400 013 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AACCE5671L Assessment Year: 2014-15 Elsevier Information Systems Dy. Commissioner o…

Lxia Technologies Limited, Kolkata vs. ACIT, (I.T.) Cir.-1(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 313/KOL/2017[2013-14]Status: DisposedITAT Kolkata30 Apr 2019AY 2013-14

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.313/Kol/2017 ("नधा"रणवष" / Assessment Year:2013-14)

For Appellant: Shri Prashant Mehar Chandani, AdvocateFor Respondent: Dr. P. K. Srihari, CIT DR
Section 143(3)Section 144C(5)Section 9(1)

…f "Royalty" in Sec.9(1)(vi) of the Act by the Finance Act, 2012, w.e.f. 1-6-1976. The Hon'ble Delhi High Court in the case of "DIT v Nokia Networks OY" [2012] 25 taxmann.com 225/[2013] 212 Ixia Technologies International Ltd. Assessment Year:2013-14 Taxman 68/358 ITR 259 has held that though 'Explanation 4' was added to section 9(1)(vi) by the Finance Act 2012 with retrospective effect from 1.6.1976 to provide that all consideration for user of software shall be assessable as "royalty", the definition in the DTAA has been left unchanged. That in CIT v."SiemensAktiongesellschaft [2009] 310 ITR 320/177 Taxman 81 (B…

Elsevier Information Systems Gmbh, Mumbai vs. DCIT (It) 2(2)(1), Mumbai

In the result, appeal is allowed

ITA 1683/MUM/2015[2011-12]Status: DisposedITAT Mumbai15 Apr 2019AY 2011-12

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri J.D. Mistry a/wFor Respondent: Shri V. Sreekar
Section 143(3)Section 144C(13)Section 9(1)(vi)Section 9(1)(vii)

…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 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…

DCIT CC-20 vs. Nokia Corporation

ITA 831/DEL/2008[2001-2002]Status: DisposedITAT Delhi25 Mar 2019AY 2001-2002

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri Amit Katoch, Sr.DR
Section 143(3)Section 271(1)(c)

…re as ‘royalty’ and the splitting up of the revenue from supply of equipment between hardware and software in favour of the assessee and the decision rendered by special bench has been confirmed by Hon’ble Delhi High Court in DIT vs. Nokia Networks OY [2013] 358 ITR 259 (Delhi). It is also not in dispute that qua certain issues (relating to existence of PE / business connection, resulting attribution of income and vendor financing) were remanded back to be decided by the Special Bench and said issue was accordingly decided by the Special Bench vide order dated 05.06.2018 reported as [2018] 65 ITR (T) 23 (De…

DCIT CC-20 vs. Nokia Corporation

ITA 830/DEL/2008[2000-2001]Status: DisposedITAT Delhi25 Mar 2019AY 2000-2001

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri Amit Katoch, Sr.DR
Section 143(3)Section 271(1)(c)

…re as ‘royalty’ and the splitting up of the revenue from supply of equipment between hardware and software in favour of the assessee and the decision rendered by special bench has been confirmed by Hon’ble Delhi High Court in DIT vs. Nokia Networks OY [2013] 358 ITR 259 (Delhi). It is also not in dispute that qua certain issues (relating to existence of PE / business connection, resulting attribution of income and vendor financing) were remanded back to be decided by the Special Bench and said issue was accordingly decided by the Special Bench vide order dated 05.06.2018 reported as [2018] 65 ITR (T) 23 (De…

DCIT CC-20 vs. Nokia Corporation

ITA 829/DEL/2008[1999-2000]Status: DisposedITAT Delhi25 Mar 2019AY 1999-2000

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri Amit Katoch, Sr.DR
Section 143(3)Section 271(1)(c)

…re as ‘royalty’ and the splitting up of the revenue from supply of equipment between hardware and software in favour of the assessee and the decision rendered by special bench has been confirmed by Hon’ble Delhi High Court in DIT vs. Nokia Networks OY [2013] 358 ITR 259 (Delhi). It is also not in dispute that qua certain issues (relating to existence of PE / business connection, resulting attribution of income and vendor financing) were remanded back to be decided by the Special Bench and said issue was accordingly decided by the Special Bench vide order dated 05.06.2018 reported as [2018] 65 ITR (T) 23 (De…