Full Judgment Text
2021:DHC:2232-DB
$~4 to 6
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 145/2020
PR. COMMISSIONER OF INCOME TAX (INTERNATIONAL
TAXATION) -1 ..... Appellant
Through: Mr. Ruchir Bhatia, Sr. Standing
Counsel for Revenue.
versus
ALCATEL LUCENT FRANCE (NOW KNOWN AS ALCATEL
LUCENT INTL.) ..... Respondent
Through: None.
5
+ ITA 149/2020
PR. COMMISSIONER OF INCOME TAX (INTERNATIONAL
TAXATION) -1 ..... Appellant
Through: Mr. Ruchir Bhatia, Sr. Standing
Counsel for Revenue.
versus
ALCATEL LUCENT ENTERPRISES ..... Respondent
Through: None.
6
+ ITA 151/2020
PR. COMMISSIONER OF INCOME TAX (INTERNATIONAL
TAXATION) -1 ..... Appellant
Through: Mr. Ruchir Bhatia, Sr. Standing
Counsel for Revenue.
versus
ITA 145/2021 and connected matters Page 1 of 3
2021:DHC:2232-DB
ALCATEL LUCENT BELL NV ..... Respondent
Through: None.
th
% Date of Decision: 29 July, 2021
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVIN CHAWLA
J U D G M E N T
MANMOHAN, J
: (Oral)
1. The appeals have been heard by way of video conferencing.
2. Present appeals have been filed under Section 260A of the Income
Tax Act, 1961 raising the following substantial questions of law:-
“1 Whether on the facts and in the circumstances of the case,
the Ld. Income Tax Appellate Tribunal is correct in law in
holding that the income from supply of software embedded in
the hardware equipment or otherwise to customers in India
does not amount to royalty under Section 9(l)(vi) of the Income
Tax Act and under Article 12 of the Double Taxation Avoidance
Agreement (DTAA) between India and France?
2 Whether on the facts and in the circumstances of the case, the
Ld. Income Tax Appellate Tribunal is correct in law in holding
that payments which are subject to withholding tax under
section 195 of the Income Tax Act, 1961 are not liable for
interest under section 234B of the Income Tax Act, 1961?”
3. Admittedly, the first proposed question is covered against the
Revenue by virtue of the Supreme Court judgement in Engineering
Analysis Centre of Excellence Pvt. Ltd. V. Commissioner of Income Tax
and Anr. [2021] 432 ITR 471 (SC) .
4. Even the aforesaid second proposed question is covered against the
Revenue by virtue of the judgment of this Court in DIT v. GE Packaged
ITA 145/2021 and connected matters Page 2 of 3
2021:DHC:2232-DB
Power Inc. [2015] 373 ITR 65 (Del) .
5. Consequently, no substantial question of law arises in the present
batch of matters.
6. Accordingly, the present batch of matters is dismissed.
7. The order be uploaded on the website forthwith. Copy of the order be
also forwarded to the learned counsel through e-mail
MANMOHAN, J
NAVIN CHAWLA, J
JULY 29, 2021
AS
ITA 145/2021 and connected matters Page 3 of 3