DIT-I, INTERNATIONAL TAXATION Vs. ALCATEL LUCENT USA

JUDGEMENT

(1.) THESE are nine appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). They are directed against the common order passed by the Income Tax Appellate Tribunal on 21.10.2011 in ITA Nos. 3821 to 3824/de1/2011 and ITA Nos. 3825 to 3829/de1/2011. There are two respondents in these appeals (i) Alcatel Lucent USA, INC. and (ii) Alcatel Lucent World Services INC. In respect of the first assessee, the assessment years involved are 2004 -05 to 2007 -08 and in respect of the second assessee, the assessment years involved are 2004 -05 to 2008 -09. On 10th July, 2012 this court framed the following substantial

(2.) QUESTION of law, common to all the appeals: -

(3.) IN response, both the assessees herein filed returns of income for all the assessment years declaring "nil" income. In the returns, the following note was appended, explaining why the assessee took the position that it was not liable to tax in India: