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No TDS if no separate payment made for purchase of software embedded in mobile phones
Case Law Details
- Case Name
- Nokia India Sales Pvt. Ltd. Vs Addl. CIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Delhi
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Nokia India Sales Pvt. Ltd. Vs Add. CIT (ITAT Delhi)
Conclusion: Since there was no separate payment made for the purchase of software embedded in mobile phones, therefore, no TDS to be deducted under Section 195 for software embedded in mobile phones imported by assessee during the previous year.
Held: Assessee-company had paid an amount to Nokia Corporation Finland (‘Nokia Corp’) towards consideration for purchase of finished mobile phones. AO based on the assessment of NIPL for preceding years, proceeded with artificial splitting of the price of imported mobile phones into the price of ...
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