Halliburton Export Inc. v. ADIT(international Taxation)

152 ITD 803Income Tax Appellate Tribunal2015#11162 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Judgments citing Halliburton Export Inc. v. ADIT(international Taxation)

CSG INTERNATIONAL LTD vs. DDIT INTERNATIONAL TAXATION CIRCLE 1 (1),

In the result, the appeal of the assessee is allowed

ITA 264/DEL/2008[2003-2004]Status: DisposedITAT Delhi01 Aug 2022AY 2003-2004

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 264/Del/2008 : Asstt. Year : 2003-04 M/S Csg International Ltd. Vs Ddit, (Now Known As Comverse Kenan Uk), Circle-1(1), Adelphi House, 1-11 John Adam Intl. Taxation, Street, London Wc2N 6Ht New Delhi (Appellant) (Respondent) Pan No. Aaccc3819N

For Appellant: Sh. Salil Kapoor, Adv. &For Respondent: Ms. Sapna Bhatia, CIT DR
Section 143(3)Section 234B

…ight merely to use a copy of the computer programme which is a copyrighted article. The ld. AR relied on a number of case laws:  DCIT vs. Metapath Software International Ltd (9 SOT 305) (Delhi ITAT)  Halliburton Export Inc. vs. ADIT(international Taxation) (152 ITD 803) (Delhi ITAT)  Alcaltel USA International Marketing Inc. (2009-TIOL-733- ITAT-MUM) (Mumbai ITAT)  Sonata Information Technology Ltd. vs. Addl. CIT (103 ITD 324) (Bangalore ITAT) 11. Relying on the judgment of Hon’ble jurisdictional High Court ruling in the case of Ericsson AB (246 CTR 422), it was argued that there is a distinction between the…

RELIANCE GENERAL INSURANCE CO. LTD,MUMBAI vs. ITO (IT) TDS-2, MUMBAI

The appeal of the assessee is allowed

ITA 8184/MUM/2011[2009-10]Status: DisposedITAT Mumbai23 Aug 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm Reliance General Insurance Co. Ltd. Income Tax Officer (I.T) Tds-2 C/O Jitendra Sanghavi & Co. Aayakar Bhavan, M.K. Road, बिधम/ 405, Churchgate Chambers, Churchgate, Vs. Mumbai- 400 020 5, New Marin Lines, Mumbai- 400 020 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcr6747B (अऩीराथी /Assessee) (प्रत्मथी / Revenue) :

For Appellant: Shri Jitendra Sanghvi &For Respondent: Shri M.V. Rajguru, D.R
Section 195Section 201Section 201(1)Section 9(1)(vi)

…vices to customers in India were not taxable as “royalty” in terms of Sec. 9(1) as well as Article 12 of India-USA tax treaty, relied on the order of a coordinate bench of the Tribunal viz. ITAT Delhi “C” in the case of Halliburton Export Inc. Vs. ADIT (2015) 152 ITD 803 (Del). Per contra, the ld. Departmental Representative (for short D.R) relied on the order passed by the CIT(A) and submitted that as the assessee had failed to deduct tax at source while making the remittances to M/s Fair Isaac International Corpn., therefore, the lower authorities had rightly held it as being in default under Sec. 201 of the Ac…

DCIT (IT) 3(1)(2), MUMBAI vs. LUCENT TECHNOLOGIES CRL LLC, MUMBAI

In the result, the appeal filed by the assessee is allowed and the appeal filed by the

ITA 678/MUM/2016[2012-13]Status: DisposedITAT Mumbai13 Aug 2018AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Respondent: Shri Madhur Agarwal
Section 144Section 144C(5)Section 234BSection 271

…om 64); Shinhan Bank (76 taxmann.com 42); Baan Global BV (71 taxmann. com 213); Alcatel Lucent USA Inc. (ITA.s/1131,7299 & 7300/Mum/ 2010), National Stock Exchange of India Ltd. (supra), Lucent Technologies Hindustan Ltd.(348 ITR 196), Halliburton Export Inc (152 ITD 803), Halliburton Export Inc.(ITA 477 of 2014 of the Hon’ble Delhi High court). 9. We are aware that the Hon’ble Karnataka High Court has held that the payment for supply of software is royalty. Thus, we have two diagonally opposite views on the same issue. In such a situation the Hon'ble Supreme Court has, in the matter of Pradip J. Mehta (300 ITR 2…

LUCENT TECHNOLOGIES GRL LLC,MUMBAI vs. JDIT (IT) RG 4, MUMBAI

In the result, these appeals by the assessee stands allowed

ITA 7704/MUM/2012[2009-10]Status: DisposedITAT Mumbai13 Aug 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Samuel Darse
Section 115Section 115ASection 144C(1)Section 144C(5)Section 44D

…om 64); Shinhan Bank (76 taxmann.com 42); Baan Global BV (71 taxmann. com 213); Alcatel Lucent USA Inc. (ITA.s/1131,7299 & 7300/Mum/ 2010), National Stock Exchange of India Ltd. (supra), Lucent Technologies Hindustan Ltd.(348 ITR 196), Halliburton Export Inc (152 ITD 803), Halliburton Export Inc.(ITA 477 of 2014 of the Hon’ble Delhi High court). 9. We are aware that the Hon’ble Karnataka High Court has held that the payment for supply of software is royalty. Thus, we have two diagonally opposite views on the same issue. In such a situation the Hon'ble Supreme Court has, in the matter of Pradip J. Mehta (300 ITR 2…

LUCENT TECHNOLGIES GRL LLC,MUMBAI vs. DDIT (IT) 4(1), MUMBAI

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

ITA 1934/MUM/2014[2010-11]Status: DisposedITAT Mumbai16 Jul 2018AY 2010-11

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

For Appellant: Shri PJ PardiwalaFor Respondent: Shri Samuel Darse, DR
Section 143(3)Section 144C(1)Section 9(1)(vi)

…आयकर अपीलीय अधिकरण “L” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री जी. मंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 504/Mum/2010 (inaQa-arNa baYa- / Assessment Year 2006-07) The Dy. Director of Income- Lucent Technologies GRL Tax (international Taxation) - LLC, 4(1), Scindia House, Ballard C/o, M/s Pricewaterhouse Pier, Mumbai-400 038 Coopers Pvt. Ltd., PwC Vs. House, Plot 18A, Guru Nanak Road (Station Road), Bandra (W), Mumbai-400 050 .. (ApIlaaqaI- / Appellant) (p`%yaqaaI…

TOYO ENGGINEERING INDIA LTD,MUMBAI vs. ADDL CIT RG 10(3), MUMBAI

ITA 6219/MUM/2014[2009-10]Status: DisposedITAT Mumbai04 Apr 2018AY 2009-10
For Appellant: S/Shri M.P. Lohia and Nikhil TiwariFor Respondent: Shri M.V. Rajguru –Sr.DR
Section 145Section 254(1)

…by it was not amount of royalty, that the amendments introduced in the year 2012 were not applicable to the assessee, that no action was to be taken in case of the payee if the other party had paid the taxes. He relied upon the cases of Haliburton export Inc.(152 ITD 803), Reliance Industries Ltd.(47 CCH 94), B 4U International Holdings Ltd.(32 CCH 151 and 374 ITR 453) and Red Hat India Private Ltd (ITA.s/1805-1806/Mumbai/2014,dated 24/03/2017) 4.2.We have heard the rival submissions.We find that the assessee had purchased copyrighted software.In our opinion,payments made on account of copyrighted software is not…

DDIT (IT)-2(1), MUMBAI vs. M/S. RELIANCE INFOCOMM LTD., MUMBAI

ITA 837/MUM/2007[]Status: DisposedITAT Mumbai02 Feb 2018

Bench: S/Sh. Rajendra & Ravish Sood

For Appellant: S/Shri J.D. Mistry/Deepak JainFor Respondent: S/Shri Parag Vyas- DR
Section 195Section 195(2)Section 254(1)Section 40Section 9

…आयकर अपीलीय अिधकरण, मुंबई “एल ” खंडपीठ Income-tax Appellate Tribunal “L”Bench Mumbai सव"ी राजे"", लेखा सद"य एवं रिवश सूद, "याियक सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील सं./I.T.A.s/837/Mum/2007; 3431/Mum/2008; 3432/Mum/2008;3433/Mum/2008;3434/Mum/2008;3435/Mum/2008; 3436/Mum/ 2008; 3437/Mum/2008; 3440/Mum/2008; 3441/Mum/ 2008; 3442/Mum/ 2008; 3443/ Mum/ 2008;3444/Mum/2008; 4245/Mum/2008;4247/Mum/2008;4249/Mum/2008;4250/Mum/2008;4251/Mum/2008;42 52/Mum/2008;4253/Mum/2008;4261/Mum/2008;4278/Mum/2008;4279/Mum/2008; 4284/Mum/ 2008; ;4285/Mum/2008; 4286/Mum/2008;4287/M…

THE DDIT (IT)-2(1), MUMBAI vs. M/S. RELIANCE COMMUNICATIOINS LTD. ( FORMERLY KNOWN AS M/S. RELIANCE INFOCOMM LTD), NAVI MUMBAI

ITA 4877/MUM/2007[]Status: DisposedITAT Mumbai02 Feb 2018

Bench: S/Sh. Rajendra & Ravish Sood

For Appellant: S/Shri J.D. Mistry/Deepak JainFor Respondent: S/Shri Parag Vyas- DR
Section 195Section 195(2)Section 254(1)Section 40Section 9

…आयकर अपीलीय अिधकरण, मुंबई “एल ” खंडपीठ Income-tax Appellate Tribunal “L”Bench Mumbai सव"ी राजे"", लेखा सद"य एवं रिवश सूद, "याियक सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील सं./I.T.A.s/837/Mum/2007; 3431/Mum/2008; 3432/Mum/2008;3433/Mum/2008;3434/Mum/2008;3435/Mum/2008; 3436/Mum/ 2008; 3437/Mum/2008; 3440/Mum/2008; 3441/Mum/ 2008; 3442/Mum/ 2008; 3443/ Mum/ 2008;3444/Mum/2008; 4245/Mum/2008;4247/Mum/2008;4249/Mum/2008;4250/Mum/2008;4251/Mum/2008;42 52/Mum/2008;4253/Mum/2008;4261/Mum/2008;4278/Mum/2008;4279/Mum/2008; 4284/Mum/ 2008; ;4285/Mum/2008; 4286/Mum/2008;4287/M…

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)

…e and hence, should not be taxable in India as royalty. 16. Learned Counsel for the assessee submitted that recently, the Delhi High Court in case of Halliburton Export Inc. (ITA No. 3631 of 2016) which approved the Delhi Tribunal's decision in its own case (152 ITD 803) (copy of the decision is enclosed at pages 213 to 228 of the paper book) has held that the right to use a programme is totally different from the right to use a programme embedded in a software and the payment made for the same cannot be said to be received as consideration for use of or right to use of any copyright to bring it within the defin…

Halliburton Export Inc. v. ADIT(international Taxation) (152 ITD 803) — Cited in 9 Judgments | BharatTax