Followed the assessee’s appeals for the assessment years 2009-10 to 2016-17, on identical issues, were disposed of by the Tribunal in favour of the Revenue on the same grounds. Therefore, the issues were consistently decided against the assessee in the assessment years 2005-06 to 2016-17. As regards royalty following the order of the Tribunal for earlier years the addition is deleted. (AY.2018-19)
Huawei Technologies Co. Ltd. v. ACIT (2023)103 ITR 181 / 149 taxmann.com 77 Delhi) (Trib)
S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Permanent Establishment-Fees for technical services Tax resident of China-Indian subsidiary concluding contracts on behalf of assessee-Active involvement-Income attributable is taxable in India-Royalty-Income from software embedded in hardware equipment supplied to customers in India-Does not amount to royalty-Not taxable in India-DTAA-India-China [S. 5(2), 9(1)(i), Expln 2,9(1)(vi) Art.12]
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