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.

How many judgments cite Motorola Inc. v. Dy. CIT?

213 judgments on BharatTax cite Motorola Inc. v. Dy. CIT (95 ITD 269), spanning 2013 to 2026.

Which sections of the Income Tax Act does Motorola Inc. v. Dy. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 271(1)(c), Section 148, Section 270A, Section 144C, Section 144C(13).

Motorola Inc. v. Dy. CIT (95 ITD 269)

DCIT 2(3)(1), Mumbai vs. Western Outdoor Interactive P.Ltd, Mumbai

In the result, both the appeals are dismissed

ITA 247/MUM/2016[2012-13]Status: DisposedITAT Mumbai26 Feb 2018AY 2012-13

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

Section 143(3)Section 195Section 40Section 9Section 9(1)

…ame could not be an instance of royalty. It, inter alia, relied upon the decision in Tata Consultancy Services v. State of AP 271 ITR 401(SC) for inference that it was a purchase of goods and followed the decision of the Special Bench in Motorola Inc. v. DCIT 95 ITD 269 (Del.) (SB). 6.6 The ITAT, Mumbai in cases of DDIT (IT) v. Reliance Infocom Ltd., 43 SOT 506(Mum) has dealt with the issue as to whether consideration paid to a US resident for licensing of computer software would be in nature of "royalty". After considering various clauses of agreement, Indian Copyright Act and other decisions including Special B…

Landmark Graphics Corporation, New Delhi vs. Assistant Director of Income Tax, Dehradun

In the result appeal filed by the assessee stands allowed for statistical purposes

ITA 5285/DEL/2010[2007-08]Status: DisposedITAT Delhi18 Jan 2018AY 2007-08

Bench: Shri R.K.Panda & Smt. Beena A Pillaia.Y. 2007-08 Landmark Graphics Adit Corporation Vs. International C/O Nangia & Company, Ca Taxation Suite 4 A, Plaza M 6 Subhash Road Jasola Dehradun 248 001 New Delhi 110 025 Pan: Aabcl1012F (Appellant) (Respondent) Appellant By Shri Amit Arora & Sh. Vishal Misra, Cas Respondent By Sh. Gk Dhall, Cit,Dr Date Of Hearing 11.01.2018 Date Of Pronouncement 18.01.18 Order Per Beena A Pillai

Section 143(3)Section 209(1)(d)Section 234BSection 44Section 9(1)(vi)

…ion and commissioning of software and training to the employees of the Indian entities as well as rental of software. For payment made on account of software supply to the foreign company the CIT(A) relied on ITAT Delhi Bench in case of Motorolla Inc Vs. DCIT 95 ITD 269 wherein it is held that the payment made on account of software supply to the foreign company cannot be taxed as royalty. Thus, the CIT(A) deleted the addition made by the Assessing Officer. For software related to training which was provided by the assessee, the CIT(A) held that the software facilitates the exploration/extraction of mineral oils.…

ADIT (It)-2(1), Mumbai vs. M/S. Reliance Communications Ltd, Navi Mumbai

ITA 5080/MUM/2008[]Status: HeardITAT Mumbai15 Jan 2018

For Appellant: S/Shri J.D. Mistry/Deepak JainFor Respondent: Shri Parag Vyas - DR

Section 195Section 195(2)Section 254(1)

…A International Limited Marketing Inc USA 13 5469/Mum/2008 Reliance Communications Alcatel USA International Limited Marketing Inc USA 14 4675/Mum/2007 Reliance Communications Motorola Inc USA Limited 15 4878/Mum/2007 Reliance Communications Motorola Inc USA (95 ITD 269) (Del.) (SB) Limited 16 4908/Mum/2007 Reliance Communications Motorola Inc USA Limited 17 5078/Mum/2008 Reliance Communications Team Telecom (40SOT28-Mum-Trib) Limited International Ltd., Israel (URO) 18 5079/Mum/2008 Reliance Communications Team Telecom Limited International Ltd., Israel 19 5477/Mum/2008 Reliance Communications Nortel Networks In…

Troikaa Pharamaceuticlas Ltd., Ahmedabad vs. The Dy.CIT, (OSD), Range-8, Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 1826/AHD/2014[2006-07]Status: DisposedITAT Ahmedabad07 Dec 2017AY 2006-07

For Appellant: Shri Karan Shah, A.RFor Respondent: Shri Mudit Nagpal, Sr. D.R

Section 115Section 115W

…mandatory. In the case of Vinod Khurana V. CIT reported in 253 ITR 578 the honorable Punjab & Haryana High Court has held that charging of interest as applicable is mandatory. The special Bench of the ITAT Delhi in the case of Motorola Inc V. DCIT reported in 95 ITD 269 has also held the same. The AO was, thus, duty bound to Levy interest as applicable. In view of the above this ground is dismissed. 7. Ground No. IV relates to initiation of penalty proceedings under section 271(1)(d) of the I.T. Act, 1961. No appeal lies against the initiation of penalty under section 271(1)(c) of the I.T. Act. Appeal could arise…

DCIT, New Delhi vs. M/S. Mastercard Intl. Inc., Gurgaon

In the result, the Appeal filed by the Department stands

ITA 5109/DEL/2015[2006-07]Status: DisposedITAT Delhi22 Nov 2017AY 2006-07

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Sandeep Karhail, AdvFor Respondent: Sh. Gaurav Dudeja, Sr. DR

Section 142(1)Section 148Section 195Section 234B

…y advance tax, the provisions of section 234B are not applicable. The appellant has relied upon following case laws: - DIT vs. Jacobs Civil Incorporated, 330 ITR 578 (Del). - DIT vs. NGC Network Asia LLC 313 ITR 187 (Bom). - Motorola Communications Inc. 95 ITD 269 (Delhi-SB) ITAT - CIT vs. Sedco Forex International Drilling Inc. 264 ITR 320 (Uttaranchal) In view of jurisdictional Delhi High Court decision, I hold that interest u/s. 234B is not leviable as all payments to the non- resident appellant are subject to tax deduction at source u/s. 195. The AO is directed to delete the interest levied u/s.…

Bharat Bijlee Ltd, Mumbai vs. Asst DIT (It) 3(2), Mumbai

ITA 5329/MUM/2014[]Status: DisposedITAT Mumbai03 Nov 2017

Bench: S/Shri Rajendra, A.M. & Sandeep Gosain,J.M. आयकर अपील सं आयकर अपील सं././././Ita No. 5326-5329/Mum/2014, आयकर अपील सं आयकर अपील सं िनधा" िनधा"रण वष" िनधा" िनधा" रण वष" रण वष" /Assessment Year: Not Applicable रण वष" Bharat Bijlee Ltd. Asstt. Director Income Tax-(Intl. 6Th Floor Eectric Mansion, Taxation)-3(2) Appasaheb Marathe Marg, Prabhadevi Vs. 1St Floor, Room No.132, Scindia House Mumbai-400 025. N.M. Marg, Ballard Pier Mumbai-400 038. Pan: Aaacb 2900 K (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Rajguru M.V. Assessee By: S/Shri Ronak Doshi/Hardik Nirmal सुनवाई क" तारीख / Date Of Hearing: 20/09/2017 घोषणा क" तारीख / Date Of Pronouncement: 03.11.2017 आयकर आयकर अिधिनयम आयकर आयकर अिधिनयम अिधिनयम,1961 क" अिधिनयम क" क" धारा क" धारा धारा 254(1)के अ"तग"त आदेश धारा के अ"तग"त आदेश के अ"तग"त आदेश के अ"तग"त आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य लेखा सद"य,राजे"" के अनुसार लेखा सद"य लेखा सद"य राजे"" के अनुसार राजे"" के अनुसार /Per Rajendra,Am: राजे"" के अनुसार Challenging The Orders,Dated 21/2/2014 Of The Cit(A)-10,Mumbai,The Assessee Has Filed The Above Mentioned Appeals.As The Issue Involved In These Appeals Is Identical,So, We Are Adjudi -Cating Them Together.Assessee, A Public Limited Company, Is Engaged In Manufacturing Of Electric Motors,Transformers, Gearless Machines For Elevators & Marketing Of Drives & Maintenance Products.

For Appellant: S/Shri Ronak Doshi/Hardik NirmalFor Respondent: Shri Rajguru M.V

Section 195Section 195(2)Section 254(1)

…for software is for a copyrighted article and not copyright per se, and, therefore, is not covered by the scope of payment for copyright. The authority for this proposition is contained in Special Bench decision in the case of Motorola Inc. v. Dy. CIT (2005) 95 ITD 269 (Del)(SB), Samsung Electronics Company Ltd. v. ITO (2005) 94 ITD 91 (Bang), and Lucent Technologies Hindustan Ltd. v. ITO (2005) 92 ITD 366 (Bang). It is not even the revenues case that the payment in question is not (sic) for the use of, or right to use of, patent, design or model, plan, secret formula or process, or trade mark. In any event, hav…

Aatur Holding P.Ltd, Mumbai vs. DCIT CC 31, Mumbai

Appeal stands dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 947/MUM/2015[1992-93]Status: DisposedITAT Mumbai04 Oct 2017AY 1992-93

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Dharmesh Shah, Ld. ARFor Respondent: Dr.P.Daniel, Ld. DR

Section 144Section 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…

Aatur Holding P.Ltd, Mumbai vs. DCIT CC 31, Mumbai

Appeal stands dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1093/MUM/2015[1993-94]Status: DisposedITAT Mumbai04 Oct 2017AY 1993-94

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Dharmesh Shah, Ld. ARFor Respondent: Dr.P.Daniel, Ld. DR

Section 144Section 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…

Aatur Holding P.Ltd, Mumbai vs. DCIT CC 31, Mumbai

Appeal stands dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1092/MUM/2015[1991-92]Status: DisposedITAT Mumbai04 Oct 2017AY 1991-92

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Dharmesh Shah, Ld. ARFor Respondent: Dr.P.Daniel, Ld. DR

Section 144Section 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…

Orion Travels Pvt. Ltd., Mumbai vs. DCIT Cent. Cir. - 4(3), Cent. Range - 4, Mumbai

In the result, all the appeals of the assessees are treated as allowed for statistical purposes

ITA 1005/MUM/2017[2012-13]Status: DisposedITAT Mumbai11 Sept 2017AY 2012-13

Bench: Shri B.R. Baskaran (Am)

Section 115J

…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 3.1. We have heard the rival submissions and perused the material before us. We find that in the case o…