Case Law Details
CIT (International Taxation) Vs Nagravision S.A (Delhi High Court)
Delhi high court followed Engineering Analysis Centre of Excellence Ltd. Vs. CIT432 ITR 471 SC and held that the income from supply of CAS and middleware products to indian customers, does not fall under the ‘royalty’ as defined under Section 9(l)(vi) of the Income Tax Act, 1961 (‘the Act’) and Article 12(3) of the India- Swiss DTAA.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Present income tax appeal has been filed challenging the order dated 31st January, 2022 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA 140/Del./2021 for the Assessment Year 2017-18. The relevant portion of the impugned order is reproduced hereinbelow:-
“4.2 It was also claimed by the Appellant that issues raised in grounds no 3 and 4, are squarely covered by the order of the Hon’ble Tribunal in Appellant’s own case i.e. ITA No.9130/Del/2019 AY 2016-17 decided on 06-07-2020 and recent Judgement of the Hon’ble Apex Court in Engineering Analysis Centre for Excellence Private Limited Vs Commissioner of Income Tax & Another – AIR 2021 SC 124/432 ITR 471(SC).
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