156-157. (c) N.V. Philips v. Commissioner of Income Tax

Inmarsat Solutions Bv, Netherlands vs. The Assistant Commissioner of Income Tax Circle Intl. Tax. 2(1)(1), Delhi

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumarinmarsat Solutions B. V., Vs. Acit, 14Th Floor, The Ruby, 29, International Taxation, Senapati Bapat Marg, Dadar Circle-2(1)(1), Delhi (West), Mumbai (Appellant) (Respondent) Pan: Aacci9974L Assessee By : Shri Hiten Thakkar, Adv Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 30/09/2025

…Guj.)] at Pages 820-822. I.T.A. No. 1717/Del/2022 51 (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. ITA 473/2012, 474/2012, 500/2012 & 244/2014 Page 48 (c) N.V Philips Vs. Commissioner of Income Tax [172 ITR 521] at pages 527 & 538-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in which such change in position can be relevant is if such change is incorporated into the agreement itself and not otherwise. A ch…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…h Courts also to the same effect. (a) CIT v. Ahmedabad Manufacturing and Calico Printing Co. (1983) 139 ITR 806 (Guj) at pages 820-822. (b) CIT v. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP) at pages 156-157. (c) N. V. Philips v. CIT (No. 1) (1988) 172 ITR 521 (Cal) at pages 527 and 538-539."‖ 101. The Court ultimately held as under:- ―60. Consequently, since we have held that the Finance Act, 2012 will not affect article 12 of the double taxation avoidance agreement, it would follow that the first determinative interpretation given to the word "royalty" in Asia Satellite, when the definitions we…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…h Courts also to the same effect. (a) CIT v. Ahmedabad Manufacturing and Calico Printing Co. (1983) 139 ITR 806 (Guj) at pages 820-822. (b) CIT v. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP) at pages 156-157. (c) N. V. Philips v. CIT (No. 1) (1988) 172 ITR 521 (Cal) at pages 527 and 538-539."‖ 101. The Court ultimately held as under:- ―60. Consequently, since we have held that the Finance Act, 2012 will not affect article 12 of the double taxation avoidance agreement, it would follow that the first determinative interpretation given to the word "royalty" in Asia Satellite, when the definitions we…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…h Courts also to the same effect. (a) CIT v. Ahmedabad Manufacturing and Calico Printing Co. (1983) 139 ITR 806 (Guj) at pages 820-822. (b) CIT v. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP) at pages 156-157. (c) N. V. Philips v. CIT (No. 1) (1988) 172 ITR 521 (Cal) at pages 527 and 538-539."‖ 101. The Court ultimately held as under:- ―60. Consequently, since we have held that the Finance Act, 2012 will not affect article 12 of the double taxation avoidance agreement, it would follow that the first determinative interpretation given to the word "royalty" in Asia Satellite, when the definitions we…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…h Courts also to the same effect. (a) CIT v. Ahmedabad Manufacturing and Calico Printing Co. (1983) 139 ITR 806 (Guj) at pages 820-822. (b) CIT v. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP) at pages 156-157. (c) N. V. Philips v. CIT (No. 1) (1988) 172 ITR 521 (Cal) at pages 527 and 538-539."‖ 101. The Court ultimately held as under:- ―60. Consequently, since we have held that the Finance Act, 2012 will not affect article 12 of the double taxation avoidance agreement, it would follow that the first determinative interpretation given to the word "royalty" in Asia Satellite, when the definitions we…

Inmarsat Solutions Bv, Mumbai vs. ACIT Range 2(1)(1) International Taxation, New Delhi

In the result, appeals are partly allowed

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2019-22 With Assessment Year: 2020-21. Inmarsat Solutions Bv, Vs. Acit, Mumbai, Circle- Intl. Tax. 2(1)(1), 14Th Floor, The Ruby 29 New Delhi Senapati Bapat Marg, Dadar (West), Mumbai, Maharashtra Pan :Aacci9974L (Appellant) (Respondent)

…Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. ITA 473/2012, 474/2012, 500/2012 & 244/2014 Page 48 (c) N.V. Philips Vs. Commissioner of Income Tax [172 ITR 521] at pages 527 & 538-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in which such change in position can be relevant is if such change is incorporated into the agreement itself and not otherwise. A c…

Inmarsat Solutions Bv, Mumbai vs. ACIT, Circle Int. Tax. 2(1) (1), New Delhi

In the result, appeals are partly allowed

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2019-22 With Assessment Year: 2020-21. Inmarsat Solutions Bv, Vs. Acit, Mumbai, Circle- Intl. Tax. 2(1)(1), 14Th Floor, The Ruby 29 New Delhi Senapati Bapat Marg, Dadar (West), Mumbai, Maharashtra Pan :Aacci9974L (Appellant) (Respondent)

…Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. ITA 473/2012, 474/2012, 500/2012 & 244/2014 Page 48 (c) N.V. Philips Vs. Commissioner of Income Tax [172 ITR 521] at pages 527 & 538-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in which such change in position can be relevant is if such change is incorporated into the agreement itself and not otherwise. A c…

Inmarsat Solutions Bv, Maharashtra vs. ACIT (International Taxation) Circle 2(1)(1)-Delhi, Delhi

In the result, appeal of the assessee is partly allowed as indicated above

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

…I.T.A. No. 1717/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D” : DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./ I.T.A No. 1717/Del/2022 िनधा"रणवष"/ Assessment Years: 2018-19 Inmarsat Solutions BV, ACIT बनाम Maharashtra, (International Taxation) 14th Floor, The Ruby, Vs. Circle : 2 (1)(1) 29, Senapati Bapat Marg, Dadar (West) Mumbai – 400 028 Delhi. PAN No. AACCI9974L अपीलाथ" / Appellant ""यथ" / Respondent Shri Percy Pardiwalla, Sr. Adv. िनधा"रतीक"ओरसे /Assessee by : Ms. Aarti Sathe, & Ms. Aasavari Kadam, Adv.; राज"कीओरसे / Department by…

Planetcast International Pte.Ltd, Singapure vs. ACIT, Circle1(1)(1) International Taxation, Delhi

In the result, appeal is partly allowed

Bench: Shri Saktijit Dey, Vice- & Shri Dr. B.R.R. Kumar

…of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. (c) N.V. Philips Vs. Commissioner of Income Tax [172 ITR 521] at pages 527 & 538-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in which such change in position can be relevant is if such change is incorporated into the agreement itself and not otherwise. A c…

Amadeus It Group Sa, New Delhi vs. ACIT, Circle-1(1)(1), International Taxation, New Delhi

In the result, the appeals filed by the assessee in I

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

…nufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. Amadeus IT Group SA, Spain. (c) N.V. Philips Vs. Commissioner o f Income Tax [172 ITR 521] at pages 527 & 5 38-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in which such change in position can be relevant is if such change is incorporated into the agreement itself and not otherwise. A…

Amadeus It Group Sa, New Delhi vs. ACIT, Circle 1(1)(1) International Taxation, New Delhi

In the result, the appeals filed by the assessee in I

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

…nufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. Amadeus IT Group SA, Spain. (c) N.V. Philips Vs. Commissioner o f Income Tax [172 ITR 521] at pages 527 & 5 38-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in which such change in position can be relevant is if such change is incorporated into the agreement itself and not otherwise. A…

Amadeus It Group Sa, Spain vs. ACIT Circle-1(1)(1), International Taxation, New Delhi

In the result, the appeals filed by the assessee in I

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

…nufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. Amadeus IT Group SA, Spain. (c) N.V. Philips Vs. Commissioner o f Income Tax [172 ITR 521] at pages 527 & 5 38-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in which such change in position can be relevant is if such change is incorporated into the agreement itself and not otherwise. A…