EY Global Services Ltd. v. ACIT

GSMA LTD,USA vs. ACIT CIRCLE INTL TAXATION 1(3)(1), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Vikas Awasthy& Shri Brajesh Kumar Singhआअसं.2446/िद"ी/2024(िन.व. 2017-18) Gsma Ltd., 1000 Abernathy Road, Suite 450, Atalanta, Untied State Of America ...... अपीलाथ"/Appellant Pan: Aaecg-1610-K बनाम Vs. Assistant Commissioner Of Income-Tax, International Taxation 1(3)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By: Shri P.P Singh, Advocate "ितवादी"ारा/Respondent By: Shri M.S Nethrapal, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 06/08/2025 घोषणा क" ितिथ/ Date Of Pronouncement : 04/11/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 06.04.2021 Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2017-18. 2. The Registry Has Issued Defect Memo Stating That The Appeal Is Time Barred By 1076 Days. The Assessee Has Filed An Application Supported By An Affidavit Citing Reasons For Delay In Filing Of Appeal.

…smissed." 5. Further, this court on similar facts has allowed writ petitions filed by the similarly placed assessee in EY Global Services Ltd. v. Asst. CIT W. P. (C) No. 11957 of 2016 and EYGBS (India) Pvt. Ltd. v. Joint CIT W. P. (C) No. 12003 of 2016 [2022] 441 ITR 54 (Delhi). The relevant portion of the said judgment is reproduced hereinbelow (page 69 of 441 ITR) : "A reading of the above judgment would clearly show that for the payment received by EYGSL (UK) from EYGBS (India) to be taxed as 'royalty', it is essential to show a transfer of copyright in the software to do any of the acts mentioned in section 1…

ACIT , SPL. RANGE-9, NEW DELHI vs. TIMEX GROUP INDIA LTD., NEW DELHI

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

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

…en detailed findings for holding payments to be taxable as FIS/FTS in the hands of non-resident payee whereas TPO has not even dealt with this issue. (Pg.69) IT support services are neither taxable as FTS nor royalty 2. EY Global Services Ltd. v. ACIT, [2022] 441 ITR 54 (Del) (Para 12-18) followed by ITAT in EY Global Services Ltd. v. ACIT, Order dt. 01.06.2022 in ITA No. 7017-7020/2019 (Para 11). (Upheld by Delhi HC in ITA No. 444/2022 vide Order dt. 11.11.2022 against which SLP pending in SLP No. 24397/2024, notice not issued) 3. Delhi HC in CIT(IT) v. Bio Rad Laboratories (Singapore) Pte. Ltd., [2023] 459 ITR…

TIMEX GROUP INDIA LTD.,NEW DELHI vs. ADDI. CIT SPL.RANGE-9, NEW DELHI

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

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh[Assessment Year: 2013-14] M/S Timex Group India Ltd. Additional Commissioner Of Income 106-107, Ambadeep Building, Tax, Special Range-9, Kasturba Gandhi Marg, Vs New Delhi-110002 New Delhi-110001 Pan-Aaact0773C Assessee Revenue [Assessment Year: 2013-14] Additional Commissioner Of M/S Timex Group India Ltd. Income Tax, Special Range-9, 106-107, Ambadeep Building, New Delhi-110002 Vs Kasturba Gandhi Marg, New Delhi-110001 Pan-Aaact0773C Revenue Assessee Assessee By Shri Tushar Jarwal, Adv. Shri Aayush Nagpal, Adv. & Shri Vikrant Maheshwari, Adv. Revenue By Shri Rohit Garg, Cit-Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 26.09.2025

…en detailed findings for holding payments to be taxable as FIS/FTS in the hands of non-resident payee whereas TPO has not even dealt with this issue. (Pg.69) IT support services are neither taxable as FTS nor royalty 2. EY Global Services Ltd. v. ACIT, [2022] 441 ITR 54 (Del) (Para 12-18) followed by ITAT in EY Global Services Ltd. v. ACIT, Order dt. 01.06.2022 in ITA No. 7017-7020/2019 (Para 11). (Upheld by Delhi HC in ITA No. 444/2022 vide Order dt. 11.11.2022 against which SLP pending in SLP No. 24397/2024, notice not issued) 3. Delhi HC in CIT(IT) v. Bio Rad Laboratories (Singapore) Pte. Ltd., [2023] 459 ITR…

DCIT, NEW DELHI vs. M/S. RHC HOLDING PVT. LTD., NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Vikas Awasthy& Shri Brajesh Kumar Singhआअसं.2446/िद"ी/2024(िन.व. 2017-18) Gsma Ltd., 1000 Abernathy Road, Suite 450, Atalanta, Untied State Of America ...... अपीलाथ"/Appellant Pan: Aaecg-1610-K बनाम Vs. Assistant Commissioner Of Income-Tax, International Taxation 1(3)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By: Shri P.P Singh, Advocate "ितवादी"ारा/Respondent By: Shri M.S Nethrapal, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 06/08/2025 घोषणा क" ितिथ/ Date Of Pronouncement : 04/11/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 06.04.2021 Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2017-18. 2. The Registry Has Issued Defect Memo Stating That The Appeal Is Time Barred By 1076 Days. The Assessee Has Filed An Application Supported By An Affidavit Citing Reasons For Delay In Filing Of Appeal.

…smissed." 5. Further, this court on similar facts has allowed writ petitions filed by the similarly placed assessee in EY Global Services Ltd. v. Asst. CIT W. P. (C) No. 11957 of 2016 and EYGBS (India) Pvt. Ltd. v. Joint CIT W. P. (C) No. 12003 of 2016 [2022] 441 ITR 54 (Delhi). The relevant portion of the said judgment is reproduced hereinbelow (page 69 of 441 ITR) : "A reading of the above judgment would clearly show that for the payment received by EYGSL (UK) from EYGBS (India) to be taxed as 'royalty', it is essential to show a transfer of copyright in the software to do any of the acts mentioned in section 1…

SAIC MOTOR OVERSEAS INTELLIGENT MOBILITY TECHNOLOGY CO . LTD.,SHANGHAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, HSIIDC BUILDING

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2020-21

…olves supply of software licence only and therefore it is directly covered by the decision (supra) of the Hon’ble Apex Court. He also placed reliance on the decision of the jurisdictional Hon’ble Delhi High Court in the case of EY Global Services Ltd. vs ACIT 441 ITR 54 (Del HC). 10. The Ld. DR relied upon the order of the Ld. AO/DRP. 11. We have heard the Ld. Representatives of the parties, considered their submissions and perused the records. It is an undisputed fact that the assessee is a tax resident of China and does not have a PE in India. The dispute in hand pertains to whether the impugned receipts in t…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. SALESFORCE.COM SINGAPORE PTE. LTD.

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

…." 5. Further, this court on similar facts has allowed writ petitions filed by the similarly placed assessee in EY Global Services Ltd. v. Asst. CIT W. P. (C) No. 11957 of 2016 and EYGBS (India) Pvt. Ltd. v. Joint CIT W. P. (C) No. 12003 of 2016 [2022] 441 ITR 54 (Delhi). The relevant portion of the said judgment is reproduced hereinbelow (page 69 of 441 ITR) : "A reading of the above judgment would clearly show that for the payment received by EYGSL (UK) from EYGBS (India) to be taxed as 'royalty', it is essential to show a This is a digitally signed order. The authenticity of the order can be re-…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. RELX INC

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

…d." 5. Further, this court on similar facts has allowed writ petitions filed by the similarly placed assessee in EY Global Services Ltd. v. Asst. CIT W. P. (C) No. 11957 of 2016 and EYGBS (India) Pvt. Ltd. v. Joint CIT W. P. (C) No. 12003 of 2016 [2022] 441 ITR 54 (Delhi). The relevant portion of the said judgment is reproduced hereinbelow (page 69 of 441 ITR) : "A reading of the above judgment would clearly show that for the payment received by EYGSL (UK) from EYGBS (India) to be taxed as 'royalty', it is essential to show a transfer of copyright in the software to do any of the acts mentioned in s…

VOLVO INFORMATION TECHNOLOGY AB,SWEDEN vs. DCIT INT. TAX. CIRCLE -3(1)(1), NEW DELHI

In the result, assessee’s appeals in ITA No

Bench: Shri Kul Bharat & Dr. B.R.R. Kumar

…g case laws to rebut the contention of the learned CIT(DR) that the AO was justified in treating and characterizing the payment of INR 77,72,01,480/- received by the assessee during the relevant previous year as royalty: (i) EY Global Services Ltd. Vs. ACIT 441 ITR 54 (Del.); (ii) CIT Vs. Dasault System Sumulia (P) Ltd. 127 taxmann.com 27 (Mad.); (iii) Accer India Pvt. Ltd. Vs. ACIT – ITA 171 of 2021 (Kar.); and (iv) GE Energy Management Services Inc. Vs. ADIT – 135 taxmann.com 173 (Del. Trib.) 7.5 The Hon’ble Delhi High Court in the case of EY Global Services Ltd. (supra), following the judgment of the Hon…

VOLVO INFORMATION TECHNOLOGY AB,SWEDEN vs. DCIT, INTL. TAXATION, CIRCLE- 3(1)(1), NEW DELHI

In the result, assessee’s appeals in ITA No

Bench: Shri Kul Bharat & Dr. B.R.R. Kumar

…g case laws to rebut the contention of the learned CIT(DR) that the AO was justified in treating and characterizing the payment of INR 77,72,01,480/- received by the assessee during the relevant previous year as royalty: (i) EY Global Services Ltd. Vs. ACIT 441 ITR 54 (Del.); (ii) CIT Vs. Dasault System Sumulia (P) Ltd. 127 taxmann.com 27 (Mad.); (iii) Accer India Pvt. Ltd. Vs. ACIT – ITA 171 of 2021 (Kar.); and (iv) GE Energy Management Services Inc. Vs. ADIT – 135 taxmann.com 173 (Del. Trib.) 7.5 The Hon’ble Delhi High Court in the case of EY Global Services Ltd. (supra), following the judgment of the Hon…