(a) Commissioner of Income Tax v. Ahmedabad Manufacturing and Calico Printing Co.

139 ITR 806High Court1983#2765 most cited

What is (a) Commissioner of Income Tax v. Ahmedabad Manufacturing and Calico Printing Co. authority for?

Indian courts should follow Double Taxation Avoidance Agreements (DTAAs) when interpreting similar terms in the Income Tax Act. The case establishes the principle of DTAA primacy over domestic law for such interpretations.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2026.

Also referred to as

Commissioner of Income Tax v. Ahmedabad Manufacturing and Calico Printing Co. · 139 ITR 806 · Section 90(2) Income Tax Act · DTAA interpretation · Double Taxation Avoidance Agreement · interpreting IT Act terms · royalty definition · Section 9(1)(vi) · OECD Commentary · non-resident taxation · DTAA override

Sections most often in play

Section 195Section 9(1)(vi)Section 248Section 254Section 90(2)

Issues it is cited on

section 209(1)section 44dasection 44csection 248section 9(2)section 44dsection 209dependent agent pesection 9(1)(vi)agency pefixed place pesection 90(2)

Judgments citing (a) Commissioner of Income Tax v. Ahmedabad Manufacturing and Calico Printing Co.

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

ITA 3494/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Jan 2021AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Dr. Prabha Kant, CIT DR
Section 143Section 144C(13)

…t comes to construing similar terms occurring in the Indian Income Tax Act.... ***** ********** ***** 78. There are judgments of other High Courts also to the same effect. (a) Commissioner 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 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 t…

Amadeus It Group Sa, New Delhi vs. DCIT (International Taxation), New Delhi

ITA 2007/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Jan 2021AY 2013-14

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Dr. Prabha Kant, CIT DR
Section 143Section 144C(13)

…t comes to construing similar terms occurring in the Indian Income Tax Act.... ***** ********** ***** 78. There are judgments of other High Courts also to the same effect. (a) Commissioner 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 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 t…

Amadeus It Group Sa, New Delhi vs. DCIT (International Taxation), New Delhi

In the result, all the appeals of the assessee are allowed

ITA 1626/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Oct 2020AY 2012-13

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)

…it comes to construing similar terms occurring in the Indian Income Tax Act.... ***** ********** ***** 78. There are judgments of other High Courts also to the same effect. (a) Commissioner 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." ITA No. 1204/Del/2015 Amadeus IT Group SA 59. On a final note, India's change in position to the OECD Commentary cannot be a fact…

Amadeus It Group Sa, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 1204/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Oct 2020AY 2011-12

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)

…it comes to construing similar terms occurring in the Indian Income Tax Act.... ***** ********** ***** 78. There are judgments of other High Courts also to the same effect. (a) Commissioner 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." ITA No. 1204/Del/2015 Amadeus IT Group SA 59. On a final note, India's change in position to the OECD Commentary cannot be a fact…

Amadeus It Group Sa., New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 1824/DEL/2014[2010-11]Status: DisposedITAT Delhi26 Oct 2020AY 2010-11

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)

…it comes to construing similar terms occurring in the Indian Income Tax Act.... ***** ********** ***** 78. There are judgments of other High Courts also to the same effect. (a) Commissioner 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." ITA No. 1204/Del/2015 Amadeus IT Group SA 59. On a final note, India's change in position to the OECD Commentary cannot be a fact…

Amadeus It Group Sa, New Delhi vs. Addl. DIT, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 60/DEL/2013[2009-10]Status: DisposedITAT Delhi26 Oct 2020AY 2009-10

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)

…it comes to construing similar terms occurring in the Indian Income Tax Act.... ***** ********** ***** 78. There are judgments of other High Courts also to the same effect. (a) Commissioner 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." ITA No. 1204/Del/2015 Amadeus IT Group SA 59. On a final note, India's change in position to the OECD Commentary cannot be a fact…

Amadeus It Group Sa, New Delhi vs. Addl. DIT, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 5150/DEL/2011[2008-09]Status: DisposedITAT Delhi26 Oct 2020AY 2008-09

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)

…it comes to construing similar terms occurring in the Indian Income Tax Act.... ***** ********** ***** 78. There are judgments of other High Courts also to the same effect. (a) Commissioner 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." ITA No. 1204/Del/2015 Amadeus IT Group SA 59. On a final note, India's change in position to the OECD Commentary cannot be a fact…

Amadeus It Group Sa, New Delhi vs. ADIT, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 4906/DEL/2010[2007-08]Status: DisposedITAT Delhi26 Oct 2020AY 2007-08

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)

…it comes to construing similar terms occurring in the Indian Income Tax Act.... ***** ********** ***** 78. There are judgments of other High Courts also to the same effect. (a) Commissioner 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." ITA No. 1204/Del/2015 Amadeus IT Group SA 59. On a final note, India's change in position to the OECD Commentary cannot be a fact…

ITO (International Taxation), New Delhi vs. M/S. Tv Today India Pvt. Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 4408/DEL/2016[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi14 Oct 2019

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4408/Del/2016 : Asstt. Year : 2012-13 Income Tax Officer, Vs M/S Tv Today India Pvt. Ltd., F-26, 1St Floor, Connaught Circus, International Taxation, Ward- 3(1)(1), New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aabct0424B Assessee By : Sh. Salil Agarwal, Adv. Revenue By : Sh. N. K. Bansal, Sr. Dr Date Of Hearing: 26.08.2019 Date Of Pronouncement: 14.10.2019 Order Per Dr. B. R. R. Kumar: The Present Appeal Has Been Filed By The Revenue Against The Order Of The Ld. Cit(A)-43, New Delhi Dated 30.05.2016. Issue Of Payment For Transponder Charges.

For Appellant: Sh. Salil Agarwal, AdvFor Respondent: Sh. N. K. Bansal, Sr. DR
Section 9(1)(vi)

…it comes to construing similar terms occurring in the Indian Income Tax Act. ***** ********** ***** 78. There are judgments of other High Courts also to the same effect. (a) Commissioner 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…

Viacom 18 Media P.Ltd, Mumbai vs. DCIT (It) 4(3)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 618/MUM/2017[2016-17]Status: DisposedITAT Mumbai12 Oct 2018AY 2016-17

Bench: Shri Mahavir Singh() & Shri G Manjunatha ()

Section 195Section 248Section 9(1)(vi)Section 90(2)

…nter alia referred to OECD convention, commentary thereon, commentary written by Klaus Vogel, decision in the case of Union of India and Another Vs. Azadi Bachao Aandolan and Another, (2003) ITR 706, CIT Vs. Ahamdabad Manufacturing and Calico Printing Company 139 ITR 806 (Gujarat), and CIT vs. Vishakhapatnam Port Trust, (1983) 144 ITR 146 (AP). 3.4 The revenue had also raised the question regarding applicability of section 9(1)(vii) for the first time before the Tribunal. Although this ground was admitted, it was not decided as the income was held to be assessable u/s 9(1)(VI). No argument was advanced by the lea…

Viacom 18 Media P. Ltd, Mumbai vs. Asst DIT 2(2), Mumbai

In the result, all the assessee’s appeals are allowed as above

ITA 599/MUM/2016[2013-14]Status: DisposedITAT Mumbai09 Jul 2018AY 2013-14

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Respondent: Shri M. V. Rajguru
Section 195

…r alia referred to OECD convention, commentary thereon, commentary written by Klaus Vogel, decision in the case of Union of India and Another Vs. Azadi Bachao Aandolan and Another, (2003) ITR 706, CIT Vs. Ahamdabad Manufacturing and Calico Printing Company 139 ITR 806 (Gujarat), and CIT vs. Vishakhapatnam Port Trust, (1983) 144 ITR 146 (AP). 3.4 The revenue had also raised the question regarding applicability of section 9(1)(vii) for the first time before the Tribunal. Although this ground was admitted, it was not decided as the income was held to be assessable u/s 9(1)(VI). No argument was advanced by the l…

DDIT (It)-2(1), Mumbai vs. M/S. Reliance Infocomm Ltd., Mumbai

ITA 837/MUM/2007[]Status: DisposedITAT Mumbai02 Feb 2018

Bench: S/Sh. Rajendra & Ravish Sood

For Appellant: S/Shri J.D. Mistry/Deepak JainFor Respondent: S/Shri Parag Vyas- DR
Section 195Section 195(2)Section 254(1)Section 40Section 9

…आयकर अपीलीय अिधकरण, मुंबई “एल ” खंडपीठ Income-tax Appellate Tribunal “L”Bench Mumbai सव"ी राजे"", लेखा सद"य एवं रिवश सूद, "याियक सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील सं./I.T.A.s/837/Mum/2007; 3431/Mum/2008; 3432/Mum/2008;3433/Mum/2008;3434/Mum/2008;3435/Mum/2008; 3436/Mum/ 2008; 3437/Mum/2008; 3440/Mum/2008; 3441/Mum/ 2008; 3442/Mum/ 2008; 3443/ Mum/ 2008;3444/Mum/2008; 4245/Mum/2008;4247/Mum/2008;4249/Mum/2008;4250/Mum/2008;4251/Mum/2008;42 52/Mum/2008;4253/Mum/2008;4261/Mum/2008;4278/Mum/2008;4279/Mum/2008; 4284/Mum/ 2008; ;4285/Mum/2008; 4286/Mum/2008;4287/M…

The DDIT (It)-2(1), Mumbai vs. M/S. Reliance Communicatioins Ltd. ( Formerly Known As M/S. Reliance Infocomm Ltd), Navi Mumbai

ITA 4877/MUM/2007[]Status: DisposedITAT Mumbai02 Feb 2018

Bench: S/Sh. Rajendra & Ravish Sood

For Appellant: S/Shri J.D. Mistry/Deepak JainFor Respondent: S/Shri Parag Vyas- DR
Section 195Section 195(2)Section 254(1)Section 40Section 9

…आयकर अपीलीय अिधकरण, मुंबई “एल ” खंडपीठ Income-tax Appellate Tribunal “L”Bench Mumbai सव"ी राजे"", लेखा सद"य एवं रिवश सूद, "याियक सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील सं./I.T.A.s/837/Mum/2007; 3431/Mum/2008; 3432/Mum/2008;3433/Mum/2008;3434/Mum/2008;3435/Mum/2008; 3436/Mum/ 2008; 3437/Mum/2008; 3440/Mum/2008; 3441/Mum/ 2008; 3442/Mum/ 2008; 3443/ Mum/ 2008;3444/Mum/2008; 4245/Mum/2008;4247/Mum/2008;4249/Mum/2008;4250/Mum/2008;4251/Mum/2008;42 52/Mum/2008;4253/Mum/2008;4261/Mum/2008;4278/Mum/2008;4279/Mum/2008; 4284/Mum/ 2008; ;4285/Mum/2008; 4286/Mum/2008;4287/M…

DDIT, New Delhi vs. M/S Shin Satellite Public Co. Ltd., New Delhi

ITA 3593/DEL/2011[2005-06]Status: DisposedITAT Delhi16 Oct 2017AY 2005-06

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Shri F V Irani, AdvFor Respondent: Shri TS Shivkumar, CIT DR
Section 143(3)Section 144C(1)Section 234BSection 9Section 9(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.3594/Del/2011 (Assessment Year: 2006-07) DDIT, Vs. Shin Satellite Public Co. Ltd, Circle-2(2), C/o. Mohinder Puri & Co., Intl Taxation, New Delhi 1A-D, Vandana, 11 Tolstoy Marg, New Delhi PAN:AAGCS4481E (Appellant) (Respondent) Shin Satellite Public Co. Ltd, Vs. DDIT, C/o. Mohinder Puri & Co., Circle-2(2), 1A-D, Vandana, 11 Tolstoy Marg, Intl Taxation, New Delhi New Delhi PAN:AAGCS4481E (Appellant) (Respondent) Thaicom Public Co. Ltd, Vs. DDIT, (formerly Shin Satell…

Wi Fi Networks Private Limited, Bangalore vs. DCIT, Bangalore

In the result, all the appeals of the assessee-company are allowed

ITA 1624/BANG/2012[2006-07]Status: DisposedITAT Bangalore24 Feb 2016AY 2006-07

Bench: Shri Vijaypal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri Sunil Kumar Agarwala, JCIT(DR)
Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI VIJAYPAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.1624 to 1627/Bang/2012 (Assessment years: 2006-07 & 2007-08) M/s WiFi Networks Pvt. Ltd. No.427, 80 Feet Circular Road, IV Block, Koramangala, Bangalore-560095. … Appellant PAN: AAACW 5293 L Vs. Deputy Commissioner of Income-tax (TDS), Circle 18(1), Bangalore. … Respondent Appellant by : Shri Padam Chand Khincha, CA Respondent by : Shri Sunil Kumar Agarwala, JCIT(DR) Date of hearing : 12/01/2016 Date of pronouncement : 24/02/2016 O R D E R Per BENCH: Thes…

Director of Income Tax vs. New Skies Satellite Bv

Accordingly answered against the Revenue. The appeals fail and are dismissed, without

ITA/473/2012HC Delhi08 Feb 2016

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 143(3)Section 144CSection 260ASection 9(1)(vi)

…construing similar terms occurring in the Indian Income Tax Act…. ***** ********** ***** 78. There are judgments of other High Courts also to the same effect. (a) Commissioner 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. ITA 473/2012, 474/2012, 500/2012 & 244/2014 Page 49 (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 C…

Ngc Network Asia Llc, Mumbai vs. Jdit (It) RG 4, Mumbai

In the result, both the appeals filed by the assessee are treated as partly allowed for statistical purposes

ITA 7631/MUM/2012[2008-09]Status: DisposedITAT Mumbai16 Dec 2015AY 2008-09

Bench: S/Shri B.R.Baskaran (Am) & Amit Shukla, (Jm) सर्वश्री बी.आर.बास्करन, ऱेखा सदस्य एवं अमित शुक्ऱा, न्याययक सदस्य के समक्ष आमकय अऩीर सं./I.T.A. No.7994/Mum/2011 & Ita No.7631/Mum/2012 (ननधधायण वषा / Assessment Year :2007-08 & 2008-09) बनाम/ Ngc Network Asia Llc, Joint Director Of Income Tax C/O S R Batliboi & Co., (International Taxation), Vs. 14Th Floor, The Ruby, Range-4, Senapati Bapat Marg, Scindia House, Tulsi Pipe Road, Ballard Estate, Dadar (W), Mumbai-400038. Mumbai-400028 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./Pan: Aabcn3136G अऩीरधथी ओय से / Appellant By Shri Porus Kaka & Ms.Sheetal Shah प्रत्मथी की ओय से/Rspondent By Ms.Vandana Sagar सुनवधई की तधयीख / Date Of Hearing : 4.9.2015 घोषणध की तधयीख /Date Of Pronouncement : 16.12.2015 आदेश / O R D E R Per B.R. Baskaran (Am) These Are The Two Appeals Filed By The Assessee Against The Assessment Orders Passed For Assessment Years 2007-08 & 2008-09 In Pursuance Of Directions Issued By The Dispute Resolution Panel (Drp). Since Issues Urged In These Two Appeals Are Identical In Nature, They Are Being Disposed Of By This Common Order, For The Sake Of Convenience.

Section 9(1)(vi)

…on with radio or television broadcasting.” The AO placed reliance on the decision rendered by AAR in the case of American Express and also the decision rendered by Hon‟ble Gujarat High Court in the case of CIT Vs. Ahmedabad manufacturing & Calico Printed co. (139 ITR 806) and held that the assessee has given the right to exploit its television Channels and accordingly held that the fee received by the assessee for giving distribution rights of its channels is towards use of any copyright of a literary, artistic or scientific work, including cinematograph films, tape or other means of reproduction for use in conne…

Commissioner of Income Tax Delhi - I vs. M/s Voest Alpine A.G

The appeals are disposed of

ITA-79/2001HC Delhi30 Sept 2014
Section 260A

…VII on the basis of periodical or lump sum payments. As per Article VI, royalty meant royalty or other like amount received as consideration. The Gujarat High Court in Commissioner of Income Tax vs. Ahmedabad Manufacturing & Calico Printing Co., [1983] 139 ITR 806, has elaborately and lucidly interpreted the term ‗royalty‘ making reference to legal dictionaries, Australian and Canadian law to opine that the term would mean share of profit reserved by the owner for permitting another to use his intellectual property. The term is usually and commonly used in connection with the agreement for use of pate…

Commissioner of Income Tax Del vs. M/S Voest Alpine A.G

The appeals are disposed of

ITA - 79 / 2001HC Delhi30 Sept 2014
Section 260A

…VII on the basis of periodical or lump sum payments. As per Article VI, royalty meant royalty or other like amount received as consideration. The Gujarat High Court in Commissioner of Income Tax vs. Ahmedabad Manufacturing & Calico Printing Co., [1983] 139 ITR 806, has elaborately and lucidly interpreted the term ‗royalty‘ making reference to legal dictionaries, Australian and Canadian law to opine that the term would mean share of profit reserved by the owner for permitting another to use his intellectual property. The term is usually and commonly used in connection with the agreement for use of pate…

The Commissioner of Income Tax vs. M/s. Laila Impex

ITTA/473/2012HC Telangana09 Jul 2013