Case Law Details
Case Name : CIT Vs Alcatel Lucent Canada (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Brief of the case:
The Hon’ble Delhi High Court in the case of Alcatel Lucent Canada held that the income earned from the supply of hardware equipment where the embedded software facilitates the functioning of the equipment cannot be taxed as royalty payments for use of software because there could not be any independent use of such software.
Facts of the case:
The assessee is a France based company engaged in manufacturing, trading and supply of equipments and services for GSM Cellular Radio Telephones Systems.
The assessee had supplied software embedded in hardware equipments to its custo...
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Author Bio
very useful citation.