SYMANTEC ASIA PACIFIC PTE LTD.,SINGAPORE vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI
In the result, the appeal of the assessee is allowed
ITA 1000/DEL/2017[2013-14]Status: DisposedITAT Delhi31 Aug 2020AY 2013-14
Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am [Through Video Conferencing] आयकर अपील सं. / Ita No.1000/Del/2017 "नधा"रण वष" /Assessment Year 2013-14 Symantec Asia Pacific Pte. Ltd., 6 Temasek Boulevard, #12-01, Suntec Tower Four, Singapore 038986 ..........अपीलाथ"/Appellant Pan-Aaocs1828F Vs The Dcit (International Taxation), Circle-3(1)(2), Room No.419, Block E-2, Civic Centre, …………. ""यथ" / Respondent J.L.N.Marg, New Delhi-110002. अपीलाथ" क" ओर से / Appellant By : Sh. Nageshwar Rao, Adv. & Ms. Deepika Aggarwal, Adv. ""यथ" क" ओर से / Respondent By : Sh. Satpal Gulati, Cit Dr
For Appellant: Sh. Nageshwar Rao, Adv. &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 253(1)Section 271(1)(c)Section 9(1)(vi)
…ainst loss, destruction or damage has been held by the Delhi High Court in DIT v. M/s Nokia Networks OY (Supra) as not amounting to acquiring a copyright in the software.” 25. Further, the Hon’ble High Court of Delhi in Pr.CIT vs M.Tech India Ltd. (P.) [2017] 381 ITR 31 (Del.) held as under:- “12. In the cases where an Assessee acquires the right to use a software, the payment so made would amount to royalty. However in cases where the payments are made for purchase of software as a product, the consideration paid cannot be considered to be for use or the right to use the software. It is well settled that where s…
