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 367,154 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

Audi Ag, Mumbai vs. DCIT (It) 1(1)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 6880/MUM/2016[2013-14]Status: DisposedITAT Mumbai16 Dec 2019AY 2013-14
Section 143(3)Section 9

…that since the assessee did not conclude any contracts on behalf of Morgan Stanley & Co. Inc (MSCo), it did not have an agency PE in India. Similar view has also been taken by the Special Bench of Delhi Tribunal in case of Motorola Inc & Others v. DIT (2005) 95 ITD 269 (refer page nos. 580, 589 & 591 of Paper Book Volume II) and the Authority for Advance Rulings in case of TVVM Ltd. v. CIT (1999) 237 ITR 230 (Refer page 600 & 618 of Paper Book Volume II). The Hon'ble Delhi Tribunal has in the case of Western Union Financial Services Inc ( 104 ITD 34) (Refer Pg 522 & 547 of Paper Book Volume II) observed that the…

Audi Ag, Mumbai vs. DCIT (It) 1(1)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 538/MUM/2016[2012-13]Status: DisposedITAT Mumbai16 Dec 2019AY 2012-13
Section 143(3)(iii)Section 9

…that since the assessee did not conclude any contracts on behalf of Morgan Stanley & Co. Inc (MSCo), it did not have an agency PE in India. Similar view has also been taken by the Special Bench of Delhi Tribunal in case of Motorola Inc & Others v. DIT (2005) 95 ITD 269 (refer page nos. 580, 589 & 591 of Paper Book Volume II) and the Authority for Advance Rulings in case of TVVM Ltd. v. CIT (1999) 237 ITR 230 (Refer page 600 & 618 of Paper Book Volume II). The Hon'ble Delhi Tribunal has in the case of Western Union Financial Services Inc ( 104 ITD 34) (Refer Pg 522 & 547 of Paper Book Volume II) observed that the…

Audi Ag, Mumbai vs. DDIT (It) RG 1(1)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 743/MUM/2015[2011-12]Status: DisposedITAT Mumbai16 Dec 2019AY 2011-12
Section 143(3)(iii)Section 9

…that since the assessee did not conclude any contracts on behalf of Morgan Stanley & Co. Inc (MSCo), it did not have an agency PE in India. Similar view has also been taken by the Special Bench of Delhi Tribunal in case of Motorola Inc & Others v. DIT (2005) 95 ITD 269 (refer page nos. 580, 589 & 591 of Paper Book Volume II) and the Authority for Advance Rulings in case of TVVM Ltd. v. CIT (1999) 237 ITR 230 (Refer page 600 & 618 of Paper Book Volume II). The Hon'ble Delhi Tribunal has in the case of Western Union Financial Services Inc ( 104 ITD 34) (Refer Pg 522 & 547 of Paper Book Volume II) observed that the…

Hyatt International Southwest Asia Ltd., United Arab Emirates vs. DCIT (International Taxation), New Delhi

In the result, the appeals of the assessee are dismissed

ITA 957/DEL/2016[2012-13]Status: DisposedITAT Delhi04 Dec 2019AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

For Appellant: Sh. Percy Pardhiwala, AdvFor Respondent: Sh. G. K. Dhall, CIT DR
Section 143(3)Section 9(1)(vi)

…isions of Article 7 or Article 14, as the case may be, shall apply. 17. He also relied on models and judgments of OECD Model Convention and commentary and also judgment of CIT vs. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP), Motorola Inc. v. DCIT (2005) 95 ITD 269 (Del SB) and Clifford Chance, United Kingdom vs DCIT (2002) 82 ITD 106(Mum) and argued that based on these judgments, no profits can be attributable to PE. The submissions of the assessee in the background of the case read as under: “i.) We, Hyatt International - South West Asia Limited (‘HISWA’ or ‘Hyatt Dubai’), are a Company incorporated unde…

Hyatt International Southwest Asia Ltd., Gurgaon vs. Addl. CIT, New Delhi

In the result, the appeals of the assessee are dismissed

ITA 1762/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Dec 2019AY 2011-12

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

For Appellant: Sh. Percy Pardhiwala, AdvFor Respondent: Sh. G. K. Dhall, CIT DR
Section 143(3)Section 9(1)(vi)

…isions of Article 7 or Article 14, as the case may be, shall apply. 17. He also relied on models and judgments of OECD Model Convention and commentary and also judgment of CIT vs. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP), Motorola Inc. v. DCIT (2005) 95 ITD 269 (Del SB) and Clifford Chance, United Kingdom vs DCIT (2002) 82 ITD 106(Mum) and argued that based on these judgments, no profits can be attributable to PE. The submissions of the assessee in the background of the case read as under: “i.) We, Hyatt International - South West Asia Limited (‘HISWA’ or ‘Hyatt Dubai’), are a Company incorporated unde…

M/S. Hyatt International Southwest Asia Ltd., Gurgaon vs. ADIT, New Delhi

In the result, the appeals of the assessee are dismissed

ITA 779/DEL/2014[2010-11]Status: DisposedITAT Delhi04 Dec 2019AY 2010-11

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

For Appellant: Sh. Percy Pardhiwala, AdvFor Respondent: Sh. G. K. Dhall, CIT DR
Section 143(3)Section 9(1)(vi)

…isions of Article 7 or Article 14, as the case may be, shall apply. 17. He also relied on models and judgments of OECD Model Convention and commentary and also judgment of CIT vs. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP), Motorola Inc. v. DCIT (2005) 95 ITD 269 (Del SB) and Clifford Chance, United Kingdom vs DCIT (2002) 82 ITD 106(Mum) and argued that based on these judgments, no profits can be attributable to PE. The submissions of the assessee in the background of the case read as under: “i.) We, Hyatt International - South West Asia Limited (‘HISWA’ or ‘Hyatt Dubai’), are a Company incorporated unde…

M/S. Hyatt International-Southwest Asia Ltd vs. ADIT, New Delhi

In the result, the appeals of the assessee are dismissed

ITA 579/DEL/2013[2009-10]Status: DisposedITAT Delhi04 Dec 2019AY 2009-10

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

For Appellant: Sh. Percy Pardhiwala, AdvFor Respondent: Sh. G. K. Dhall, CIT DR
Section 143(3)Section 9(1)(vi)

…isions of Article 7 or Article 14, as the case may be, shall apply. 17. He also relied on models and judgments of OECD Model Convention and commentary and also judgment of CIT vs. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP), Motorola Inc. v. DCIT (2005) 95 ITD 269 (Del SB) and Clifford Chance, United Kingdom vs DCIT (2002) 82 ITD 106(Mum) and argued that based on these judgments, no profits can be attributable to PE. The submissions of the assessee in the background of the case read as under: “i.) We, Hyatt International - South West Asia Limited (‘HISWA’ or ‘Hyatt Dubai’), are a Company incorporated unde…

Audi Ag, Mumbai vs. Addl DIT RG 1(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 7335/MUM/2012[2009-10]Status: DisposedITAT Mumbai03 Sept 2019AY 2009-10

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhaudi Ag Adit Range-1(1), C/O S R B C & Associates, Aayakar Bhavan, M.K. Road, 14Th Floor, The Ruby, 29 Mumbai-400020. Senapati Bapat Marg, Vs. Dadar (West), Mumbai-400028. Pan: Aahca3173A Appellant Respondent Audi Ag Adit Range-1(1), C/O S R B C & Associates, Aayakar Bhavan, M.K. Road, 14Th Floor, The Ruby, 29 Mumbai-400020. Senapati Bapat Marg, Vs. Dadar (West), Mumbai-400028. Pan: Aahca3173A Appellant Respondent Appellant By : Shri Rajan Vora/Nimesh Vora/ Sajan Choksi (Ar) Respondent By : Shri V. Sreekar (Cit-Dr) With Nishant Samaiya (Dr) Date Of Hearing : 26.08.2019 Date Of Pronouncement : 03.09.2019 Order Under Section 254(1)Of Income Tax Act Per Pawan Singh; 1. These Two Appeal By Assessee Are Directed Against The Assessment Order Passed Under Section 143(3) Read With Section 144(C)(13) In Pursuance Of Direction Of Dispute Resolution Panel-I Under Section 144(C)(5) Dated

For Appellant: Shri Rajan Vora/Nimesh Vora/For Respondent: Shri V. Sreekar (CIT-DR) with Nishant Samaiya (DR)
Section 143(3)Section 144Section 144C(13)Section 254(1)Section 9Section 90(2)

…that since the assessee did not conclude any contracts on behalf of Morgan Stanley & Co. Inc (MSCo), it did not have an agency PE in India. Similar view has also been taken by the Special Bench of Delhi Tribunal in case of Motorola Inc & Others v. DIT (2005) 95 ITD 269 (refer page nos. 580, 589 & 591 of Paper Book Volume II) and the Authority for Advance Rulings in case of TVVM Ltd. v. CIT (1999) 237 ITR 230 (Refer page 600 & 618 of Paper Book Volume II). The Hon'ble Delhi Tribunal has in the case of Western Union Financial Services Inc ( 104 ITD 34) (Refer Pg 522 & 547 of Paper Book Volume II) observed that the…

M/S Cae Flight Training (India) Private Limited, Bangalore vs. ITO, Bangalore

In the result, Both the C

ITA 84/BANG/2015[2010-11]Status: DisposedITAT Bangalore25 Jul 2019AY 2010-11

Bench: Shri Arun Kumar Garodia & Smt. Beena Pillai

…India—which is essentially to be treated as a part of the IT Act as it is based on the interpretation of provisions under the IT Act and apply the same. As observed by this Tribunal, in the case of Motorola Inc. vs. Dy. CIT (2005) 96 TTJ (Del)(SB) 1 : (2005) 95 ITD 269 (Del)(SB), a tax treaty is an alternative tax regime. It has to be treated as a complete code in itself, in that sense. There are thus no legally sustainable merits in learned Departmental Representative’s passionate plea for invoking principles laid down by Hon’ble Supreme Court in McDowell & Co. Ltd. vs. CTO (1985) 47 CTR (SC) 126 : (1985) 154 I…

ITO, Bangalore vs. M/S Cae Flight Training Pvt. Ltd., Bangalore

In the result, Both the C

ITA 63/BANG/2015[2010-11]Status: DisposedITAT Bangalore25 Jul 2019AY 2010-11

Bench: Shri Arun Kumar Garodia & Smt. Beena Pillai

…India—which is essentially to be treated as a part of the IT Act as it is based on the interpretation of provisions under the IT Act and apply the same. As observed by this Tribunal, in the case of Motorola Inc. vs. Dy. CIT (2005) 96 TTJ (Del)(SB) 1 : (2005) 95 ITD 269 (Del)(SB), a tax treaty is an alternative tax regime. It has to be treated as a complete code in itself, in that sense. There are thus no legally sustainable merits in learned Departmental Representative’s passionate plea for invoking principles laid down by Hon’ble Supreme Court in McDowell & Co. Ltd. vs. CTO (1985) 47 CTR (SC) 126 : (1985) 154 I…

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

…t it would amount to a virtual projection of the foreign enterprise of one country into the soil of another country‖. Attention in this regard is invited to the following observations of the Special Bench of the Tribunal in the case of Motorola &Ors. v. DIT: 95 ITD 269 (SB) (Del), wherein the Tribunal held that unless the office was at the disposal of the non- resident assessee, it could not be held to be constituting PE: 127. We now turn to the provisions contained in Article 5 of the DTAA. Article 5:1 state that the term "Permanent Establishment" means a fixed place of business through which the business of a…

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)

…a-Sweden treaty as it only includes consideration for copyright and not for copyrighted article. For this, the ld Counsel relied on the following judgments: (i). ADIT Vs. Bartronics India Ltd, 43 taxmann.com 16 (Hyderabad Tribunal) (ii). Motorola Inc Vs. DCIT 95 ITD 269 ( Delhi Trib-SB) Ixia Technologies International Ltd. Assessment Year:2013-14 Therefore, ld Counsel submitted that consideration for use of ‘copyrighted article’ will not be construed as “royalty” as defined in the respective DTAA`s and hence the addition made by assessing officer of Rs. 9,84,51,776/- may be deleted. 8. On the other hand, the ld.…

Cascade Holdings P.Ltd, Mumbai vs. ACIT Cen Cir 4(3), Mumbai

In the result, both the appeals filed by the assessee for assessment years

ITA 937/MUM/2017[2003-04]Status: DisposedITAT Mumbai04 Apr 2019AY 2003-04

Bench: Shri Rajesh Kumar (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2003-2004 M/S Cascade Holdings Pvt. Ltd., The Acit- Central Circle 4(3), 32, Madhuli, 3Rd Floor, R. No. 413, Aaykar Bhavan, Dr. Annie Besant Road, Worli, M.K. Road, Mumbai - 400018 Vs. Mumbai - 400020 Pan: Aaacc5768N (Appellant) (Respondent) & Assessment Year: 2011-2012 M/S Cascade Holdings Pvt. Ltd., The Assistant Commissioner Of 32, Madhuli, 3Rd Floor, Income Tax, Dr. Annie Besant Road, Worli, Central Circle – 31, Mumbai - 400018 Vs. R. No. 413, Aaykar Bhavan, Pan: Aaacc5768N Mumbai - 400020 (Appellant) (Respondent)

For Appellant: Shri Dharmesh Shah/For Respondent: Dr. P. Daniel (DR)
Section 142Section 143Section 144Section 234ASection 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)], SedcoFores 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. Assessment Years: 2003-2004 and 2011-12 3.1.We have heard the riv…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

ITA 1235/DEL/2010[2003-04]Status: DisposedITAT Delhi29 Mar 2019AY 2003-04

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

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCE ‘E’, NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2135, 2136, 2137/Del./2005 A.Y. 1999-2000, 2000-01, 2001-02 ITA NO. 1004, 1005/Del/2010 A. Y. : 2002-03, 2003-04 Nokia Corporation Vs. ACIT (Formerly Nokia Networks OY) Circle-2(1) C/o. S.R.Batliboi & Co., International Taxation, 2nd Floor, The Capital Court Drum Shaped Building New Delhi PAN : AABCN3748E Appellant Respondent ITA NO. 2286, 2287, 2288/Del./ 2005 A.Y. 1999-2000, 2000-01, 2001-02 ITA NO. 1234, 1235/Del./2010 A.Y. 2002-03, 2003-04 ADIT Vs. M/s. N…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

ITA 1234/DEL/2010[2002-03]Status: DisposedITAT Delhi29 Mar 2019AY 2002-03

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

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCE ‘E’, NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2135, 2136, 2137/Del./2005 A.Y. 1999-2000, 2000-01, 2001-02 ITA NO. 1004, 1005/Del/2010 A. Y. : 2002-03, 2003-04 Nokia Corporation Vs. ACIT (Formerly Nokia Networks OY) Circle-2(1) C/o. S.R.Batliboi & Co., International Taxation, 2nd Floor, The Capital Court Drum Shaped Building New Delhi PAN : AABCN3748E Appellant Respondent ITA NO. 2286, 2287, 2288/Del./ 2005 A.Y. 1999-2000, 2000-01, 2001-02 ITA NO. 1234, 1235/Del./2010 A.Y. 2002-03, 2003-04 ADIT Vs. M/s. N…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

ITA 1005/DEL/2010[2003-04]Status: DisposedITAT Delhi29 Mar 2019AY 2003-04

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

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCE ‘E’, NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2135, 2136, 2137/Del./2005 A.Y. 1999-2000, 2000-01, 2001-02 ITA NO. 1004, 1005/Del/2010 A. Y. : 2002-03, 2003-04 Nokia Corporation Vs. ACIT (Formerly Nokia Networks OY) Circle-2(1) C/o. S.R.Batliboi & Co., International Taxation, 2nd Floor, The Capital Court Drum Shaped Building New Delhi PAN : AABCN3748E Appellant Respondent ITA NO. 2286, 2287, 2288/Del./ 2005 A.Y. 1999-2000, 2000-01, 2001-02 ITA NO. 1234, 1235/Del./2010 A.Y. 2002-03, 2003-04 ADIT Vs. M/s. N…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

ITA 1004/DEL/2010[2002-03]Status: DisposedITAT Delhi29 Mar 2019AY 2002-03

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

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCE ‘E’, NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2135, 2136, 2137/Del./2005 A.Y. 1999-2000, 2000-01, 2001-02 ITA NO. 1004, 1005/Del/2010 A. Y. : 2002-03, 2003-04 Nokia Corporation Vs. ACIT (Formerly Nokia Networks OY) Circle-2(1) C/o. S.R.Batliboi & Co., International Taxation, 2nd Floor, The Capital Court Drum Shaped Building New Delhi PAN : AABCN3748E Appellant Respondent ITA NO. 2286, 2287, 2288/Del./ 2005 A.Y. 1999-2000, 2000-01, 2001-02 ITA NO. 1234, 1235/Del./2010 A.Y. 2002-03, 2003-04 ADIT Vs. M/s. N…

Asstt. Director of I. Tax vs. Nokia Corporation

ITA 2288/DEL/2005[2001-2002]Status: DisposedITAT Delhi29 Mar 2019AY 2001-2002

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

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCE ‘E’, NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2135, 2136, 2137/Del./2005 A.Y. 1999-2000, 2000-01, 2001-02 ITA NO. 1004, 1005/Del/2010 A. Y. : 2002-03, 2003-04 Nokia Corporation Vs. ACIT (Formerly Nokia Networks OY) Circle-2(1) C/o. S.R.Batliboi & Co., International Taxation, 2nd Floor, The Capital Court Drum Shaped Building New Delhi PAN : AABCN3748E Appellant Respondent ITA NO. 2286, 2287, 2288/Del./ 2005 A.Y. 1999-2000, 2000-01, 2001-02 ITA NO. 1234, 1235/Del./2010 A.Y. 2002-03, 2003-04 ADIT Vs. M/s. N…

Asstt. Director of I. Tax vs. Nokia Corporation

ITA 2287/DEL/2005[2000-2001]Status: DisposedITAT Delhi29 Mar 2019AY 2000-2001

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

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCE ‘E’, NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2135, 2136, 2137/Del./2005 A.Y. 1999-2000, 2000-01, 2001-02 ITA NO. 1004, 1005/Del/2010 A. Y. : 2002-03, 2003-04 Nokia Corporation Vs. ACIT (Formerly Nokia Networks OY) Circle-2(1) C/o. S.R.Batliboi & Co., International Taxation, 2nd Floor, The Capital Court Drum Shaped Building New Delhi PAN : AABCN3748E Appellant Respondent ITA NO. 2286, 2287, 2288/Del./ 2005 A.Y. 1999-2000, 2000-01, 2001-02 ITA NO. 1234, 1235/Del./2010 A.Y. 2002-03, 2003-04 ADIT Vs. M/s. N…

Asstt. Director of I. Tax vs. Nokia Corporation

ITA 2286/DEL/2005[1999-2000]Status: DisposedITAT Delhi29 Mar 2019AY 1999-2000

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

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCE ‘E’, NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2135, 2136, 2137/Del./2005 A.Y. 1999-2000, 2000-01, 2001-02 ITA NO. 1004, 1005/Del/2010 A. Y. : 2002-03, 2003-04 Nokia Corporation Vs. ACIT (Formerly Nokia Networks OY) Circle-2(1) C/o. S.R.Batliboi & Co., International Taxation, 2nd Floor, The Capital Court Drum Shaped Building New Delhi PAN : AABCN3748E Appellant Respondent ITA NO. 2286, 2287, 2288/Del./ 2005 A.Y. 1999-2000, 2000-01, 2001-02 ITA NO. 1234, 1235/Del./2010 A.Y. 2002-03, 2003-04 ADIT Vs. M/s. N…