Ericsson Ab vs Deputy Direc","r Of Income Tax (International Taxation)

Whether the assessee (Ericsson AB) had a Permanent Establishment (PE) in India under Article 5 of the DTAA and whether income from software supply constituted royalty under Article 12 of the DTAA and Section 9(1)(vi) of the Income Tax Act, 1961 --- Held No, following the Special Bench decision in Motorola Inc. and the jurisdictional High Court's judgment, as the facts remained unchanged from earlier years where the issue was decided in favor of the assessee.