TMI Blog2019 (10) TMI 1508X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 (1) TMI 1338 - DELHI HIGH COURT] The supplies made (of the software) enabled the use of the hardware sold. It was not disputed that without the software, hardware use was not possible. The mere fact that separate invoicing was done for purchase and other transactions did not imply that it was royalty payment. In such cases, the nomenclature (of license or some other fee) is indeterminate of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s answered against the revenue, and in favour of the assessee. - ITA 911/2019, ITA 817/2019 - - - Dated:- 18-10-2019 - HON'BLE MR. JUSTICE VIPIN SANGHI AND HON'BLE MR. JUSTICE SANJEEV NARULA For the Appellant : Mr. Ruchir Bhatia, Advocate. For the Respondent : Mr. Harpreet Singh Ajmani and Mr. Rohan Khare, Advocates. ORDER C.M. No. 45711/2019 in ITA 911/2019 (exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Appellant in Commissioner of Income Tax, International Taxation v. ZTE Corporation, 2017 392 ITR 18 (Delhi). Thereafter, we have also rejected the appeals preferred by the Revenue in ITA 763/2019, ITA 769/2019 and ITA 771/2019 vide order dated 26.08.2019. The following order came to be passed on that date: ITA 763/2019, ITA 769/2019 ITA 771/2019 3. At the outset, Mr. Ruchir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts are closely similar to Ericson. The supplies made (of the software) enabled the use of the hardware sold. It was not disputed that without the software, hardware use was not possible. The mere fact that separate invoicing was done for purchase and other transactions did not imply that it was royalty payment. In such cases, the nomenclature (of license or some other fee) is indeterminate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of the assessee. 5. In the present case as well, the same DTAA is under consideration as was considered by this Court in ZTE Corporation (supra). Following the aforesaid decision, we dismiss the present appeals. 6. Following our earlier decisions, we find no fresh question of law arises for our consideration. 7. In view of the above, these appeals are dismissed. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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