Motorola Inc. v. Dy. CIT

95 ITD 269High Court2005#423 most cited

What is Motorola Inc. v. Dy. CIT authority for?

Revenue must demonstrate the existence of a Permanent Establishment (PE) of a foreign enterprise in India, including establishing that transactions underlying a Dependent Agent PE were not at arm's length. Income from the sale of goods is not taxable in India if title and risk in the goods pass outside India.

213

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2013 to 2026.

Also referred to as

Motorola Inc. v. Dy. CIT · 95 ITD 269 · Special Bench Delhi Tribunal · Permanent Establishment onus · Dependent Agent PE burden of proof · Arm's length conditions · Title passing outside India · Source of income taxability · Section 9(1) business connection · Tax treaty interpretation · Sale of equipment

Also reported as

147 Taxmann 39

Sections most often in play

Section 143(3)Section 271(1)(c)Section 148Section 270ASection 144CSection 144C(13)Section 234BSection 28(v)

Issues it is cited on

agency pedependent agent pefixed place pecopyrighted articlesection 9(1)(vi)section 90(2)royalty incomepermanent establishmenttax treatycomputer softwarebusiness connectionsection 9(1)

Judgments citing Motorola Inc. v. Dy. CIT

The Commissioner of Income Tax International Taxation-2 vs. Zte Corporation

ITA/906/2016HC Delhi24 Jan 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 133ASection 14Section 148Section 234BSection 9Section 9(1)

…article and not transfer of "a copyrighted right". 6. The assessee also relied on the definition of "copyright" under Section 14 of the Indian Copyright Act, 1957. It also relied on the decision of Delhi Special Bench Tribunal in Motorola India vs DCIT (95 ITD 269). It was therefore stated that the receipts from sale of computer software is in the nature of payment for the use of copyrighted article as against payment for use of a copyright in the software and hence such payment shall not constitute royalty under India- China tax treaty. 7. The AO also referred to the decision of the Authority for A…

Dassault Systemes Simulia Corporation, Chennai vs. DDIT, Chennai

In the result, the appeal of the assessee is treated as allowed

ITA 1399/CHNY/2014[2010-11]Status: DisposedITAT Chennai30 Nov 2016AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. Pranith Golecha, C.AFor Respondent: Shri. G.M. Doss, IRS, CIT
Section 144CSection 9(1)(vi)

…e nature as what were received by it from the said concern in the previous year relevant to assessment years 2002- 03 to 2006-2007. In its order dated 16.09.2011, this Tribunal had followed the decision of Special Bench in the case of Motorala Inc. vs. DCIT 95 ITD 269 and had held as under:- ‘’15. We have heard the rival submissions and perused the orders of the lower authorities and the material available on record. In the instant case, we find that no specific error in the order of the ld. CIT(A) could be pointed out by the ld. D.R. We find that the ld. CIT(A) has followed the decision of the Delhi Special B…

Sudhir S. Mehta, Mumbai vs. DCIT CC 23, Mumbai

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

ITA 2452/MUM/2014[1995-96]Status: DisposedITAT Mumbai18 Nov 2016AY 1995-96

Bench: Shri D. Karunakara Rao & Shri C.N. Prasad

For Appellant: Shri Ashwin KashinathFor Respondent: Dr. P. Danial
Section 234A

…ability of the section 234A, 234B and 234C of the Act should be after considering the amount of tax deductible at source on the income assessed. The appellant relies in this regard on the following decisions. He relied upon the cases of Motorola inc. v. DCIT [95 ITD 269 (Del.(SB)], Sedco Fores Drilling Co. Ltd. [264 ITR 320],NGC Network Asia LLC [313 ITR 187] ,Summit Bhatacharya [ 300 ITR (AT) 347 (Bom)(SB)], Vijal Gopal Jindal [ITA No.4333/Del/2009] & Emillo Ruiz Berdejo [320 ITR 190 (Bom)].DR relied upon the cases of Devine Holdings Pvt. Ltd. 3.1.We have heard the rival submissions and perused the material befo…

DDIT (It) 2(2), Mumbai vs. Antwerp Diamond Bank Nv, Mumbai

In the result, appeal of the Department is dismissed

ITA 5498/MUM/2014[2009-10]Status: DisposedITAT Mumbai26 Oct 2016AY 2009-10

Bench: Shri Amit Shukla & Shri Ashwani Taneja

Section 143(3)Section 150Section 40Section 9Section 9(1)(vi)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी अिमत शु"ला, "याियक सद"य एवं "ी अशवनी तनेजा, लेखा सद"य के सम" । BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA No. : 5498/Mum/2014 (Assessment year: 2009-10) DDIT (IT) -2(2), Vs Antwerp Diamond Bank NV, R. No.117, Scindia House, 2nd Floor, Engineering Centre Baard Pier, N M Road, 9 Mathew Road, Mumbai -400 038 Opera House, Mumbai -400 004 PAN:AADCA 2713 J ""यथ" (Respondent) अपीलाथ" (Appellant) Appellant by Shri Jasbir Chouhan Respondent by Shri K K Ved and Shri N A…

Harsh Estates P.Ltd, Mumbai vs. Asst CIT Cen Cir 31, Mumbai

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

ITA 597/MUM/2015[2011-12]Status: DisposedITAT Mumbai07 Oct 2016AY 2011-12

Bench: Shri R.C.Sharma & Shri Pawan Singhharsh Estates Pvt. Ltd. Acit, Cc-31(7), 32, Madhuli, 3Rd Floor, A.B. Road, [Now Dcit, Cc-4(3)], 4Th Floor, Vs. Worli, Mumbai-400018. Aayakar Bhavan, M. K. Road, Mumbai-400012. Pan: Aaach3480L (Appellant) (Respondent)

For Appellant: Shri Dhaval Shah (AR)
Section 234ASection 234BSection 253

…ability of the section 234A, 234B and 234C of the Act should be after considering the amount of tax deductible at source on the income assessed. The appellant relies in this regard on the following decisions. He relied upon the cases of Motorola inc. v. DCIT [95 ITD 269 (Del. (SB)J, Sedco Fores Drilling Co. Ltd. [264 fTR 320J,NGC Network Asia LLC [3 f 3 ITR 187] Summit Bhatacharya [ 300 ITR (AJ) 341' (Bom)(SB)J, Vijal Gopal Jindal [ITA No. 4333/Del/2009] & Emillo Ruiz Berdejo [320 fTR 190 (Bom)].DR relied upon the cases of Devine Holdings Pvt. Ltd. ' 3.1. We have heard the rival submissions and perused the materi…

ADIT (It) (2), Mumbai vs. Daimler Ag, Mumbai

ITA 7648/MUM/2013[2008-09]Status: DisposedITAT Mumbai28 Sept 2016AY 2008-09

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./ I.T.A. No. 7648 & 7649/Mum/2013 ("नधा"रण वष" / Assessment Year: 2008-09 & 2009-10) Asst. Dit(It) -1(2), M/S. Daimler Ag Room No.119, 1St Floor, Scindia C/O Srbc & Associates 14Th Floor, The Ruby 29, बनाम/ House, N.M. Road, Ballard Estate, Mumbai-400 038. Senapati Bapat Marg Vs. Dadar (West) Mumbai-400 028. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aabcd 2354C (अपीलाथ" /Appellant) (""यथ" / Respondent) :

For Appellant: Shri Hemen Chandariya
Section 143(3)Section 195Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, AM AND SHRI SANDEEP GOSAIN, JM आयकर अपील सं./ I.T.A. No. 7648 & 7649/Mum/2013 ("नधा"रण वष" / Assessment Year: 2008-09 & 2009-10) Asst. DIT(IT) -1(2), M/s. Daimler AG Room No.119, 1st Floor, Scindia C/o SRBC & Associates 14th Floor, The Ruby 29, बनाम/ House, N.M. Road, Ballard Estate, Mumbai-400 038. Senapati Bapat Marg Vs. Dadar (West) Mumbai-400 028. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AABCD 2354C (अपीलाथ" /Appellant) (""यथ" / Respondent) : : Shri Harshad Vengurlekar अपीलाथ" क" ओर से / Appellant by : Shri Hemen Chandariya ""यथ"…

Asst CIT (TDS) 2(2), Mumbai vs. Allied Media Network P.Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3017/MUM/2014[2010-11]Status: DisposedITAT Mumbai23 Sept 2016AY 2010-11

Bench: Shri D. Karunakara Rao & Shri Saktijit Dey

For Appellant: Shri A. RamachandranFor Respondent: Shri Pankaj Jain, DR
Section 133ASection 194CSection 194JSection 201Section 201(1)Section 9(1)(vii)

…by the AO was deleted. In the said para, CIT (A) mentioned that the AO cannot split the composite contract and applied the TDS provisions. For this proposition, CIT (A) relied on the Special Bench decision of the Tribunal in the case of Motrola Inc. Vs. DCIT (95 ITD 269) (Del.) (SB). CIT (A) accepted the assessee‟s argument that the contract is indivisible. 5. On the other hand, Ld DR for the Revenue relied on the order of the AO. 6. On hearing both the parties and on perusing the said order of the CIT (A), we find, para 3.3.1 of the CIT (A)‟s order is relevant in this regard and the same is extracted for the sak…

Zest Holdings P.Ltd, Mumbai vs. ACIT Cen Cir 31, Mumbai

In the result the appeal filed by the assessee for the assessment year 2011-12

ITA 334/MUM/2015[2011-12]Status: DisposedITAT Mumbai06 Sept 2016AY 2011-12

Bench: Shri Rajendra, Am & Shri Ram Lal Negi, Jm आयकर अपील सं./Ita No.334/Mum/2015 ("नधा"रण वष" / Assessment Year: 2011-12) M/S. Zest Holdings Pvt. Ltd., Vs. The Acit, Cc-31, 32, Madhuli, Dr. Annie Room No.413, Besant Road, Worli, Aayakar Bhavan, Mumbai- 400018. Mumbai- 400 020. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacz0443M .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri. Nilesh MehtaFor Respondent: Shri A.G. Bhatkar
Section 115JSection 143(3)Section 231ASection 234B

…ability of the section 234A, 234B and 234C of the Act should be after considering the amount of tax deductible at source on the income assessed. The appellant relies in this regard on the following decisions. He relied upon the cases of Motorola inc. v. DCIT [95 ITD 269 (Del.(SB)], Sedco Fores Drilling Co. Ltd. [264 ITR 320],NGC Network Asia LLC [313 ITR 187] ,Summit Bhatacharya [ 300 ITR (AT) 347 (Bom)(SB)], Vijal Gopal Jindal [ITA No. 4333/Del/2009] & Emillo Ruiz Berdejo [320 ITR 190 (Bom)].DR relied upon the cases of Devine Holdings Pvt. Ltd. 3.1. We have heard the rival submissions and perused the material be…

Aatur Holding P.Ltd, Mumbai vs. Asst Cen Cir 31, Mumbai

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

ITA 599/MUM/2015[2011-12]Status: DisposedITAT Mumbai08 Aug 2016AY 2011-12

Bench: Shri R.C.Sharmaआमकय अऩीर सं./Ita No.599/Mum/2015 (नििाारण वषा / Assessment Year :2011-2012) Aatur Holdings Pvt. Ltd., 32, Vs. Acit,Cc-31, Central Madhuli, 3Rd Floor, A.B.Road, Range-7, Mumbai-400020 Worli, Mumbai-400018 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aabca 1472 C (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Dharmesh Shah याजस्व की ओर से /Revenue By : Dr. P.Daniel, Standing Counsel सुनवाई की तायीख / Date Of Hearing : 08/08/2016 घोषणा की तायीख/Date Of Pronouncement 08/08/2016 आदेश / O R D E R

For Appellant: Shri Dharmesh ShahFor Respondent: Dr. P.Daniel, Standing Counsel
Section 234Section 234B

…ability of the section 234A, 234B and 234C of the Act should be after considering the amount of tax deductible at source on the income assessed. The appellant relies in this regard on the following decisions. He relied upon the cases of Motorola inc. v. DCIT [95 ITD 269 (Del. (SB)J, Sedco Fores Drilling Co. Ltd. [264 fTR 320J,NGC Network Asia LLC [3 f 3 ITR 187] Summit Bhatacharya [ 300 ITR (AJ) 341' (Bom)(SB)J, Vijal Gopal Jindal [ITA No. 4333/Del/2009] & Emillo Ruiz Berdejo [320 fTR 190 (Bom)].DR relied upon the cases of Devine Holdings Pvt. Ltd. ' 3.1. We have heard the rival submissions and perused the materi…

Shinhan Bank, Mumbai vs. DDIT (It) RG 2(1), Mumbai

ITA 1936/MUM/2014[2009-10]Status: DisposedITAT Mumbai04 Jul 2016AY 2009-10

Bench: S/Shri G.S.Pannu (Am) & Amit Shukla, (Jm) आमकय अऩीर सं./I.T.A. No.1936//Mum/2014 (ननधधायण वषा / Assessment Year :2009-10) Shinhan Bank, बनाम/ Dy. Director Of Income Tax Wockhardt Towers, (International Taxation)-2(1), Vs. 5Th Floor, West Wing, 133, 1St Floor, Scindia House, Bandra-Kurala-Complex, Ballard Pier, Bandra (E), Mumbai-400038 Mumbai-400051 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 144C(13)Section 40Section 9Section 9(1)(vi)

…05 (Mum); c) DCIT V/s iGate Computer Systems Ltd (ITA No.1174/Pn/2013 and d) Sterling Abrasives Ltd V/s ITO He further submitted that at the time of payment there was a decision of Hon’ble Special Bench of the Tribunal in the case of 6 Motorola Inc. V/a ACIT 95 ITD 269 (SB) Delhi, holding that such kind of payment for license of software is not to be treated as “Royalty”. On merits, he relied on the decision of Hon’ble Delhi High Court in the case of DIT vs. Infrasoft Ltd (Delhi High Court) [2013] 39 taxmann.com 88/[2014] 220 Taxman 273. 7. The ld. DR strongly relied upon the orders of the AO and DRP and submitt…

Galatea Ltd, Mumbai vs. DCIT (It) RG 2(3)(2), Mumbai

In the result, the assessee’s appeal for A

ITA 5434/MUM/2015[2012-13]Status: DisposedITAT Mumbai29 Jun 2016AY 2012-13

Bench: Shri Jason P. Boaz & Shri Saktijit Daym/S. Galatea Ltd. Dcit (International Taxation) P.O. 1156, Industrial Vs. Range 2(3)(2) Area, Dalton, Israel Mumbai Pan - Aadcg8396D Appellant Respondent

For Appellant: Shri Bomi Daruwala &For Respondent: Shri Jasbir Chouhan
Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 144C(5)Section 9(1)(vi)Section 90(2)

…ynamic Vertical Software India Pvt. Ltd., 332 ITR 222 (Del.); ii) DIT v/s Nokia Networks O.Y. 358 ITR 259; 8 M/s. Galatea Ltd. iii) Dassault Systems v/s DICT, 322 ITR 125 (AAR); iv) Geoquest Systems B.V. v/s DIT, 327 ITR 001 (AAR); v) Motorola Inc. v/s DCIT, 95 ITD 269 (Del.) (SB); vi) TII Team Telecom International, 140 TTJ 649 (Mum); vii) DIT v/s Infrasoft Ltd. 39 Taxmann.com 88 (Del.); viii) Financial Software and Systems Pvt. Ltd. v/s DCIT, 47 Taxmann.com 410 (Chhenai); ix) DDIT v/s Solid Works Corporation, 152 TTJ 570 (Mum.); x) Aspect Software Inc., ITA no.221/Del./2013 dated 18th May 2015 (Del.); and v) C…

Infor Global Solutions Barneveld) Bv ( Now Known As Infor (Barneveld) Bv), Hyderabad vs. DDIT (It) Cir 3(1), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 777/MUM/2013[2008-09]Status: DisposedITAT Mumbai13 Jun 2016AY 2008-09

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…v ITO 92 TTJ 658 (Bang) 4 Lucent Technologies Hindustan Ltd. v ITO [2005] 82 TTJ 366(Bang) 5 Hewlett Packard (India) (P) Ltd v [2006] 5 SOT 660 (Bang) ITO 6 Sonata Information Technology Ltd v Addl CIT [2006] 103 ITD 324 (Bang) 7 Motorola Inc. v DCIT [2005] 95 ITD 269 (Del)(SB) 8 Mphasis BFL v ITO [2006] 9 SOT 756 (Bang (ITAT) 8 M/s Baan Global B V now known as Information Global Solution (Barneveld) BV ITA 7048/Mum/2010 SSA Global Technologies (I) P Ltd (Formerly known as Information Global Solutions (I) Pvt Ltd. ITA 3049/Mum/2011 INFOR Global Solutions (Barneveld) BV ITA 776/Mum/2013 ITA 777/Mum/2013 7. The…

Infor Global Solutions Barneveld) Bv, Hyderabad vs. DDIT (It) Cir 3(1), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 776/MUM/2013[2007-08]Status: DisposedITAT Mumbai13 Jun 2016AY 2007-08

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…v ITO 92 TTJ 658 (Bang) 4 Lucent Technologies Hindustan Ltd. v ITO [2005] 82 TTJ 366(Bang) 5 Hewlett Packard (India) (P) Ltd v [2006] 5 SOT 660 (Bang) ITO 6 Sonata Information Technology Ltd v Addl CIT [2006] 103 ITD 324 (Bang) 7 Motorola Inc. v DCIT [2005] 95 ITD 269 (Del)(SB) 8 Mphasis BFL v ITO [2006] 9 SOT 756 (Bang (ITAT) 8 M/s Baan Global B V now known as Information Global Solution (Barneveld) BV ITA 7048/Mum/2010 SSA Global Technologies (I) P Ltd (Formerly known as Information Global Solutions (I) Pvt Ltd. ITA 3049/Mum/2011 INFOR Global Solutions (Barneveld) BV ITA 776/Mum/2013 ITA 777/Mum/2013 7. The…

ITO (It) TDS 3, Mumbai vs. Ssa Global Technologies (I) P.Ltd ( Formerly Knwona As Infor Global Solutions (I) P.Ltd), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 3049/MUM/2011[2007-08]Status: DisposedITAT Mumbai13 Jun 2016AY 2007-08

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…v ITO 92 TTJ 658 (Bang) 4 Lucent Technologies Hindustan Ltd. v ITO [2005] 82 TTJ 366(Bang) 5 Hewlett Packard (India) (P) Ltd v [2006] 5 SOT 660 (Bang) ITO 6 Sonata Information Technology Ltd v Addl CIT [2006] 103 ITD 324 (Bang) 7 Motorola Inc. v DCIT [2005] 95 ITD 269 (Del)(SB) 8 Mphasis BFL v ITO [2006] 9 SOT 756 (Bang (ITAT) 8 M/s Baan Global B V now known as Information Global Solution (Barneveld) BV ITA 7048/Mum/2010 SSA Global Technologies (I) P Ltd (Formerly known as Information Global Solutions (I) Pvt Ltd. ITA 3049/Mum/2011 INFOR Global Solutions (Barneveld) BV ITA 776/Mum/2013 ITA 777/Mum/2013 7. The…

ADIT (It) 3(2), Mumbai vs. Baan Global B.V. Now Known As Information Global Solution ( Barneveld) Bv, Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 7048/MUM/2010[2006-07]Status: DisposedITAT Mumbai13 Jun 2016AY 2006-07

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…v ITO 92 TTJ 658 (Bang) 4 Lucent Technologies Hindustan Ltd. v ITO [2005] 82 TTJ 366(Bang) 5 Hewlett Packard (India) (P) Ltd v [2006] 5 SOT 660 (Bang) ITO 6 Sonata Information Technology Ltd v Addl CIT [2006] 103 ITD 324 (Bang) 7 Motorola Inc. v DCIT [2005] 95 ITD 269 (Del)(SB) 8 Mphasis BFL v ITO [2006] 9 SOT 756 (Bang (ITAT) 8 M/s Baan Global B V now known as Information Global Solution (Barneveld) BV ITA 7048/Mum/2010 SSA Global Technologies (I) P Ltd (Formerly known as Information Global Solutions (I) Pvt Ltd. ITA 3049/Mum/2011 INFOR Global Solutions (Barneveld) BV ITA 776/Mum/2013 ITA 777/Mum/2013 7. The…

M/S. Zte Corporation, Gurgaon vs. ADIT, New Delhi

In the result, this ground is

ITA 1109/DEL/2014[2009-10]Status: DisposedITAT Delhi30 May 2016AY 2009-10

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)
Section 133ASection 139Section 148

…r Indian operations. He, therefore, invoked Rule 10 of the Income-tax Rules for determining the income of the assessee. The AO referred to the decision of ITAT Delhi (Special Bench) 5 ITA 5870/Del/12 & ors. – ZTE Corporation in the case of Motrolla Vs. DCIT 95 ITD 269 (in respect of Nokia Corporation, which was also involved in supply of telecom India Work equipment to Indian customers) and pointed out that ITAT Delhi Special Bench had affirmed that Nokia had PE in India and had attributed 20% of the net profit to the PE of Nokia in India . The AO attributed the profits to PE as under: 9.3 In China, the fin…

DDIT, New Delhi vs. M/S Zte Corporation

In the result, this ground is

ITA 5974/DEL/2012[2004-05]Status: DisposedITAT Delhi30 May 2016AY 2004-05

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)
Section 133ASection 139Section 148

…r Indian operations. He, therefore, invoked Rule 10 of the Income-tax Rules for determining the income of the assessee. The AO referred to the decision of ITAT Delhi (Special Bench) 5 ITA 5870/Del/12 & ors. – ZTE Corporation in the case of Motrolla Vs. DCIT 95 ITD 269 (in respect of Nokia Corporation, which was also involved in supply of telecom India Work equipment to Indian customers) and pointed out that ITAT Delhi Special Bench had affirmed that Nokia had PE in India and had attributed 20% of the net profit to the PE of Nokia in India . The AO attributed the profits to PE as under: 9.3 In China, the fin…

Zte Corporation vs. ADIT, New Delhi

In the result, this ground is

ITA 5871/DEL/2012[2005-06]Status: DisposedITAT Delhi30 May 2016AY 2005-06

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)
Section 133ASection 139Section 148

…r Indian operations. He, therefore, invoked Rule 10 of the Income-tax Rules for determining the income of the assessee. The AO referred to the decision of ITAT Delhi (Special Bench) 5 ITA 5870/Del/12 & ors. – ZTE Corporation in the case of Motrolla Vs. DCIT 95 ITD 269 (in respect of Nokia Corporation, which was also involved in supply of telecom India Work equipment to Indian customers) and pointed out that ITAT Delhi Special Bench had affirmed that Nokia had PE in India and had attributed 20% of the net profit to the PE of Nokia in India . The AO attributed the profits to PE as under: 9.3 In China, the fin…

Zte Corporation vs. ADIT, New Delhi

In the result, this ground is

ITA 5870/DEL/2012[2004-05]Status: DisposedITAT Delhi30 May 2016AY 2004-05

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)
Section 133ASection 139Section 148

…r Indian operations. He, therefore, invoked Rule 10 of the Income-tax Rules for determining the income of the assessee. The AO referred to the decision of ITAT Delhi (Special Bench) 5 ITA 5870/Del/12 & ors. – ZTE Corporation in the case of Motrolla Vs. DCIT 95 ITD 269 (in respect of Nokia Corporation, which was also involved in supply of telecom India Work equipment to Indian customers) and pointed out that ITAT Delhi Special Bench had affirmed that Nokia had PE in India and had attributed 20% of the net profit to the PE of Nokia in India . The AO attributed the profits to PE as under: 9.3 In China, the fin…

Pratima H. Mehta, Mumbai vs. DCIT CC 23, Mumbai

ITA 6632/MUM/2013[1996-97]Status: DisposedITAT Mumbai18 May 2016AY 1996-97
For Appellant: Sh.Ashwin Kahsinath -ARFor Respondent: Dr.P Daniel
Section 234BSection 254(1)

…ability of the section 234A, 234B and 234C of the Act should be after considering the amount of tax deductible at source on the income assessed. The appellant relies in this regard on the following decisions. He relied upon the cases of Motorola Inc. v. DCIT [95 ITD 269 (Del. (SB)], Sedco Fores Drilling Co. Ltd. [264 ITR 320], NGC Network Asia LLC [313 ITR 187], Summit Bhatacharys [300 ITR (AI) 347 (Bom) (SB), Vijal Gopal Jindal [ITA No. 4333/Del/2009 & Emillo Ruiz Berdejo [320 ITR 190 (Bom). DR relied upon the cases of Devine Holdings Pvt. Ltd. 3.1 We have heard the rival submissions and perused the material bef…