AMAZON WEB SERVICES, INC.,USA vs. ACIT CIRCLE INTERNATIONAL TAX 1(1)(1), NEW DELHI

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

9(1)(vi) of the Act and under the provisions of the India-USA Double Taxation Avoidance Agreement (“India-USA DTAA”). M/s. Snapdeal Private Limited had made foreign remittances towards “Hosting and Bandwidth Charges” and no tax has been withheld on this remittance which clearly falls under the purview of royalty as per the Act as well as India

AMAZON WEB SERVICES, INC.,USA vs. ACIT, CIRCLE-1(1)(1), NEW DELHI

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

9(1)(vi) of the Act and under the provisions of the India-USA Double Taxation Avoidance Agreement (“India-USA DTAA”). M/s. Snapdeal Private Limited had made foreign remittances towards “Hosting and Bandwidth Charges” and no tax has been withheld on this remittance which clearly falls under the purview of royalty as per the Act as well as India

(Now known as Sony India Limited)

Sections (1) and (2) to Section 92C are applicable to the assessed, as well as the Assessing Officer invoking power under Sub-Section (3) to Section 92C of the Act. As noted above, sub-section (2) to Section 92C stipulates that most appropriate method, out of the methods specified in sub-section (1) shall be applied to determine

DIRECTOR OF INCOME TAX

9 .INCOME DEEMED TO ACCRUE OR ARISE IN INDIA. (1) The following incomes shall be deemed to accrue or arise in India :- (i) All income accruing or arising, whether directly or indirectly, through or from any business connection in India, or through or from any property in India, or through or from any asset or source of income in India

QUALCOMM INCORPORATED,USA vs. DCIT, CIRCLE- 3(1)(1), INTL. TAXATION, NEW DELHI

The appeal of the assessee is allowed

Bench: Shri G.S. Pannu & Shri Saktijit Dey

section 9(l)(vi) to clarity for removal of doubts that transfer of any right in an intellectual property includes transfer of any right for use of a computer software irrespective of the medium through which such right is transferred. The amendment comes into operation with retrospective effect from 1.6.1976. In view of this clarificatory amendment it is immaterial that

QUALCOMM INCORPORATED,HYDERABAD vs. DCIT, CIRCLE- 3(1)(1), INTL. TAXATION, NEW DELHI

The appeal of the assessee is allowed

Bench: Shri G.S. Pannu & Shri Saktijit Dey

section 9(l)(vi) to clarity for removal of doubts that transfer of any right in an intellectual property includes transfer of any right for use of a computer software irrespective of the medium through which such right is transferred. The amendment comes into operation with retrospective effect from 1.6.1976. In view of this clarificatory amendment it is immaterial that

DIRECTOR OF INCOME TAX vs. INFRASOFT LTD

Section 9(1)(vi) of the Act holding that there was transfer of some rights (including the granting of a licence) in respect of the copyright. The ITAT noted the stand of the Assessee company that there was no transfer of any right in respect of copyright by the Assessee and it was a case of mere transfer

ACIT, INTERNATIONAL TAXATION, CIRCLE 3(1)(2), NEW DELHI vs. SABRE DECISION TECHNOLOGIES INTERNATIONAL LLC, USA

In the result, the appeal of the revenue is dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

1) (id) of the Act. Transfer or use of patent, invention, model, design, secret formula or process or trademark or similar property or imparting of any information concerning their working At the outset, it is submitted that in the present case there is no transfer of any of patent, invention, model, design, secret formula or process or trademark or similar

SABRE DECISION TECHNOLOGIES INTERNATIONAL LLC,NEW DELHI vs. ACIT, INTERNATIONAL TAXATION, CIRCLE 3(1)(2), NEW DELHI

In the result, the appeal of the revenue is dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

1) (id) of the Act. Transfer or use of patent, invention, model, design, secret formula or process or trademark or similar property or imparting of any information concerning their working At the outset, it is submitted that in the present case there is no transfer of any of patent, invention, model, design, secret formula or process or trademark or similar

HCL SINGAPORE PTE. LTD (SUCCESSOR TO AXON SOLUTIONS SINGAPORE PTE LIMITED),DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, similar grounds of appeal, in all the captioned

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

pricing report of the assessee group, iv) the business model involved in the instant case and v) the submissions made by the overseas affiliates of HCL group before tax authorities in their respective jurisdictions etc. 12. After elaborate and extensive inquiry, the AO concluded that the receipts by the assessee company from HCLT is towards services rendered by the assessee

HCL AUSTRALIA SERVICES PTY LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, similar grounds of appeal, in all the captioned

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

pricing report of the assessee group, iv) the business model involved in the instant case and v) the submissions made by the overseas affiliates of HCL group before tax authorities in their respective jurisdictions etc. 12. After elaborate and extensive inquiry, the AO concluded that the receipts by the assessee company from HCLT is towards services rendered by the assessee

HCL TECHNOLOGIES NORWAY AS ,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, similar grounds of appeal, in all the captioned

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

pricing report of the assessee group, iv) the business model involved in the instant case and v) the submissions made by the overseas affiliates of HCL group before tax authorities in their respective jurisdictions etc. 12. After elaborate and extensive inquiry, the AO concluded that the receipts by the assessee company from HCLT is towards services rendered by the assessee

DCIT, CIRCLE- 16(2), NEW DELHI vs. MENETA AUTOMOTIVE COMPONENTS PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

vi) Role of the Assessing Officer after receipt of “arm’s length price”: Under sub-section (4) of section 92C, the Assessing Officer has to compute total income of the assessee having regard to the arm’s length price so determined by the TPO.” 7. In view of the guidelines issued by the CBDT in Instruction No.3/2003 the Tribunal

VOLVO INFORMATION TECHNOLOGY AB,SWEDEN vs. DCIT INT. TAX. CIRCLE -3(1)(1), NEW DELHI

In the result, assessee’s appeals in ITA No

Bench: Shri Kul Bharat & Dr. B.R.R. Kumar

Section 9(1)(vi) of the Act as well as DTAA. Aggrieved against this, the assessee is in appeal before this Tribunal. 4. The only effective ground in this appeal is regarding characterizing payment of INR 77,72,01,480/- received by the assessee during the relevant previous year as royalty and taxing at 10% of gross receipts. 5. Learned

VOLVO INFORMATION TECHNOLOGY AB,SWEDEN vs. DCIT, INTL. TAXATION, CIRCLE- 3(1)(1), NEW DELHI

In the result, assessee’s appeals in ITA No

Bench: Shri Kul Bharat & Dr. B.R.R. Kumar

Section 9(1)(vi) of the Act as well as DTAA. Aggrieved against this, the assessee is in appeal before this Tribunal. 4. The only effective ground in this appeal is regarding characterizing payment of INR 77,72,01,480/- received by the assessee during the relevant previous year as royalty and taxing at 10% of gross receipts. 5. Learned

MARUTI SUZUKI INDIA LTD vs. COMMISSIONER OF INCOME TAX

The appeals are allowed in the above terms, but with no orders as to costs

vi) The exercise of separating the amount spent by the Assessee in relation to the international transaction of building brand for its foreign AE in terms of Section 92 of the Act cannot be considered as a case of disallowance of AMP expenses under Section 37(1) of the Act. Both the Sections 37(1) and 92 operated in different

MARUTI SUZUKI INDIA LTD vs. COMMISSIONER OF INCOME TAX

The appeals are allowed in the above terms, but with no orders as to costs

vi) The exercise of separating the amount spent by the Assessee in relation to the international transaction of building brand for its foreign AE in terms of Section 92 of the Act cannot be considered as a case of disallowance of AMP expenses under Section 37(1) of the Act. Both the Sections 37(1) and 92 operated in different

QUALCOMM INCORPORATED,SAN DIEGO, CALIFORNIA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), NEW DELHI

In the result, the appeal of the assessee for AY 2022-23 is allowed for 14

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

transferred to the payer. There is no transfer of ownership rights. Various decisions of the Supreme Courts and High Courts clarify that sales constitutes out and out transfer, whereas in license there is only right to use. Some of these decision are at 69 ITR 692 (SC), 236 ITR 314 (ASC), 811 ITR 243, 671 ITR 227. Thus this reasoning

QUALCOMM INCORPORATED,SAN DIEGO, CALIFORNIA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), NEW DELHI

In the result, the appeal of the assessee for AY 2022-23 is allowed for 14

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

transferred to the payer. There is no transfer of ownership rights. Various decisions of the Supreme Courts and High Courts clarify that sales constitutes out and out transfer, whereas in license there is only right to use. Some of these decision are at 69 ITR 692 (SC), 236 ITR 314 (ASC), 811 ITR 243, 671 ITR 227. Thus this reasoning