The Commissioner of Income-tax (International Taxation)-1 v. Eservglobal SA
[Citation -2017-LL-0927-1]
| Citation | 2017-LL-0927-1 |
|---|---|
| Appellant Name | The Commissioner of Income-tax (International Taxation)-1 |
| Respondent Name | Eservglobal SA. |
| Court | HIGH COURT OF DELHI AT NEW DELHI |
| Relevant Act | Income-tax |
| Date of Order | 27/09/2017 |
| Assessment Year | 2006-07 |
| Judgment | View Judgment |
| Keyword Tags | question of law • royalty income |
| Bot Summary: | For the reasons explained in the application, the delay in filing the appeal is condoned. The Revenue is in appeal against an order dated 19th January, 2017 passed by the Income Tax Appellate Tribunal in ITA No.557/Del/2013 for the Assessment Year 2006- 07. The question urged by the Revenue concerns the deletion by the ITAT of the addition made by the Assessing Officer of the revenue received by the Assessee from Nortel India Pvt. Ltd. for the supply of software. The question whether the said payment can be termed as payment of royalty is no longer res integra. In Director of Income Tax v. Infrasoft Ltd. 264 CTR 329 and Principal Commissioner of Income Tax v. M.Tech India Ltd. 381 ITR 31 this Court has held that the aforementioned payment for supply of software cannot be brought to tax as royalty. No substantial question of law arises from the impugned order of the ITAT. The appeal is accordingly dismissed. |