Commissioner Of Income Tax (International Taxation) vs Zte Corporation
Authority: High CourtDate: 2017-01-24AY: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10Section: 12, 9(1)(vi), 90Acts: Income-tax Act, 1961 (sections 9(1)(vi), 90, 148, 234B), Double Taxation Avoidance Agreement between India and China (Article 12), Indian Copyright Act, 1957 (section 14)Result: AssesseeCitation: Source (2017) 147 DTR (Del) 121 : (2017) 392 ITR 80 (Del) (2017) 245 TAXMAN 252 (Del)Justices: Judge(s) S. Ravindra Bhat & Najmi Waziri, JJ.Appeal No: IT Appeal Nos. 904 to 909 of 2016
Whether payments for software embedded in telecom equipment constitute 'royalty' under Article 12(3) of the India-China DTAA and section 9(1)(vi) of the Income Tax Act, 1961 --- HeldNo. Whether interest under section 234B is leviable in the facts and circumstances --- HeldNo.
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