ANUVU UK OPERATIONS LIMITED (EARLIER KNOWN AS GLOBAL EAGLE ENTERTAINMENT LIMITED),UNITED KINGDOM vs. ASSISTANT COMMISSIONER OF INCOME-TAX, INT TAX CIRCLE 1(1)(1) , NEW DELHI

ITA 3338/DEL/2023Status: DisposedITAT Delhi03 September 2025Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the payments for IFE content do not constitute royalty under the Act or the India-UK DTAA as no copyrights were transferred and the exhibition rights were limited and non-exclusive. It also held that the 'make available' condition for FTS was not met.

What were the facts?

The assessee, a UK-based company, provides in-flight entertainment (IFE) systems and related content services to Indian airlines. The Assessing Officer treated payments received for content as royalty and Fees for Technical Services (FTS), which the assessee disputed.

What were the issues?

Whether payments for providing in-flight entertainment content constitute royalty or FTS under the Income Tax Act and the India-UK DTAA, and whether interest and penalty provisions were correctly applied.

Which sections of the Income-tax Act were involved?

Section 9(1)(vi),Section 9(1)(vii),Section 234A,Section 234B,Section 234D,Section 270A

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Income Tax Appellate Tribunal, DELHI BENCH “D”, DELHI

Before: SHRI VIKAS AWASTHY & SHRI NAVEEN CHANDRA

For Appellant: Shri Ravi Sharma & Ms. Shruti Khimta, Advocates
Hearing: 05.06.2025

PER VIKAS AWASTHY, JM: The issues in these four appeals by the assessee for AY 2018-19 to 2021-22 germinate from identical

The order continues below.

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