Asia Satellite Telecommunication Co. Ltd. v. Dy. CITT

85 ITD 478Income Tax Appellate Tribunal2003#2662 most cited

What is Asia Satellite Telecommunication Co. Ltd. v. Dy. CITT authority for?

Payments for transponder services do not constitute payment for the use of equipment and therefore do not qualify as royalty income under section 9(1)(vi) of the Income-tax Act for a non-resident. The use of satellite transponder services by broadcasters is not considered the use of equipment.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2015 to 2026.

Also referred to as

Asia Satellite Telecommunication Co. Ltd. v. Dy. CITT · Section 9(1)(vi) · Section 195(2) · transponder services · use of equipment · royalty income · non-resident · withholding tax · satellite services · DTAA

Sections most often in play

Section 12Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 3(2)Section 5

Issues it is cited on

use of equipmentsection 206asection 206aasection 9(l)(vii)section 9(l)(vi)section 9(l)section 44bbsection 44bsection 195(2)section 90(2)withholding taxsection 9(1)(vi)

Judgments citing Asia Satellite Telecommunication Co. Ltd. v. Dy. CITT

M/S. Madura Coats Private Limited, Bangalore vs. Deputy Commissioner of Income Tax., (International Transaction), Circle- 1(2), Bangalore

In the result, appeals filed by assessee for A

ITA 1345/BANG/2019[2017-18]Status: DisposedITAT Bangalore31 May 2022AY 2017-18

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…t is submitted that, the Explanation 5 seeks to treat any payment as royalty, whether or not the payer uses the ‘process’. 22. The Ld.AR submitted that prior to 2012, the Delhi Tribunal in Asia Satellite Telecommunications Co. Ltd. vs. DCIT reported in (2003) 85 ITD 478 held that, the word “secret” does not qualify the word “process” in the Act. He submitted that, subsequently, in DCIT vs. PanAmSat International Systems Inc. reported in (2006) 9 SOT 100, the Delhi Tribunal held that, ‘process’ should be a 'secret process', for the payment thereof to constitute ‘royalty’ under the DTAA. He submitted that, the issu…

M/S. Madura Coats Private Limited, Bangalore vs. Deputy Commissioner of Income Tax., (International Transaction), Circle- 1(2), Bangalore

In the result, appeals filed by assessee for A

ITA 1344/BANG/2019[2016-17]Status: DisposedITAT Bangalore31 May 2022AY 2016-17

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…t is submitted that, the Explanation 5 seeks to treat any payment as royalty, whether or not the payer uses the ‘process’. 22. The Ld.AR submitted that prior to 2012, the Delhi Tribunal in Asia Satellite Telecommunications Co. Ltd. vs. DCIT reported in (2003) 85 ITD 478 held that, the word “secret” does not qualify the word “process” in the Act. He submitted that, subsequently, in DCIT vs. PanAmSat International Systems Inc. reported in (2006) 9 SOT 100, the Delhi Tribunal held that, ‘process’ should be a 'secret process', for the payment thereof to constitute ‘royalty’ under the DTAA. He submitted that, the issu…

M/S Belgacom International Carrier Services Sa, Bangalore vs. Deputy Commissioner of Income Tax Circle-1(1) International Taxation, Bangalore

In the result, the appeal filed by assessee stands allowed for statistical purposes

ITA 2884/BANG/2017[2008-09]Status: DisposedITAT Bangalore26 Apr 2022AY 2008-09

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(It)A No. 2884/Bang/2017 Assessment Year : 2008-09 M/S. Belgacom The Deputy International Carrier Commissioner Of Services Sa, Income Tax, Rue Lebeau 4, Circle -1(1), 1000 Brussels, International Taxation, Vs. Belgium. Bangalore. Appellant Respondent : Shri V. Sridharan, Senior Assessee By Advocate : Shri Pradeep Kumar, Cit-Dr & Revenue By Smt. Vandana Sagar, Cit-Dr Date Of Hearing : 16-03-2022 Date Of Pronouncement : 26-04-2022 Order Per Beena Pillaipresent Appeal Is Filed By Non Resident Assessee Against Order Dated 30.10.2017 Passed By Dcit (It), Circle -1(1), Bangalore On Following Grounds Of Appeal: “Being Aggrieved By The Order Of The Learned Dcit, Circle - 1(1), International Taxation, Bengaluru ('A0'), Read With The Order Of The Learned Dispute Resolution Panel ('Drp*), Bengaluru, The Assessee Begs To Prefer The Present Appeal On The Following Grounds: 1. The Learned Ao Erred In Exercising, Jurisdiction U/S 147 Of The Act In The Case Of The Appellant. 2. The Lower Authorities Erred In Holding That A Sum Of Rs. 6,87,13,119/- Received By The Appellant From Its Customer In India Is In The Nature Of 'Royalty' Within The Meaning Of Section 9(1)(Vi) Of The It Act & Accordingly Taxable In India Under The It Act.

For Respondent: Shri V. Sridharan, Senior
Section 143(3)Section 147Section 148Section 234ASection 234BSection 234CSection 9(1)(v)Section 9(1)(vi)Section 9(1)(vii)

…It is submitted that the Explanation 5 seeks to treat any payment as royalty, whether or not the payer uses the process. The Ld.Counsel submitted that prior to 2012, the Delhi Tribunal in Asia Satellite Telecommunications Co. Ltd. vs. DCIT reported in (2003) 85 ITD 478 held that the word “secret” does not qualify the word “process” in the Act. Subsequently, in DCIT vs. PanAmSat International Systems Inc. reported in (2006) 9 SOT 100, the Delhi Tribunal held that process should be a 'secret process' for the payment thereof to constitute royalty under the DTAA. The issue was subsequently referred to a Special Benc…

Reliance Corporate It Park Ltd, Navi Mumbai vs. CIT(A)_58, Pune

In the result, appeal of the assessee is allowed

ITA 7301/MUM/2016[2014-15]Status: DisposedITAT Mumbai05 Feb 2021AY 2014-15

Bench: Shri Pramod Kumar, Hon'Ble & Shri C.N. Prasad, Hon'Blereliance Corporate It Park Ltd. V. Dcit(It)-4(1)(1) Building No.4 & 5 Room No. 1712, 17Th Floor Ttc Industrial Area Air India Building, Nariman Point Thane-Belapur Road, Ghansoli Mumbai 400021 Navi Mumbai 400701 Pan: Aabcd7169H (Appellant) (Respondent) Assessee By : Dr. Sunil M. Lala : Shri Vijaykumar G Subramanyam Department By Date Of Hearing : 30.12.2020 Date Of Pronouncement : 05.02.2021 O R D E R Per C.N. Prasad (Jm)

For Appellant: Dr. Sunil M. Lala
Section 195Section 248Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “I” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, HON'BLE VICE PRESIDENT AND SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER Reliance Corporate IT Park Ltd. v. DCIT(IT)-4(1)(1) Building No.4 & 5 Room No. 1712, 17th Floor TTC Industrial Area Air India Building, Nariman Point Thane-Belapur Road, Ghansoli Mumbai 400021 Navi Mumbai 400701 PAN: AABCD7169H (Appellant) (Respondent) Assessee by : Dr. Sunil M. Lala : Shri Vijaykumar G Subramanyam Department by Date of Hearing : 30.12.2020 Date of Pronouncement : 05.02.2021 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by…

Reliance Corporate It Park Ltd, Navi Mumbai vs. CIT(A)_58, Pune

In the result, the appeal is allowed

ITA 7300/MUM/2016[2014-15]Status: DisposedITAT Mumbai10 Dec 2019AY 2014-15
Section 195Section 248

…ITA No. 7300/Mum/2016 Assessment year: 2014-15 Page 1 of 13 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI‘I’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) And Ravish Sood (Judicial Member) Assessment year: 2014-15 Reliance Corporate IT Park Ltd. …………………………… Appellant Building No.4,5 TTC Industrial Area, Thane-Belapur Road, Ghansoli, Navi Mumbai 400701 [PAN: AABCD7169H] Vs Deputy Commissioner of Income Tax …………………………… Respondent (IT) 4(1)(1), Room No. 1712, 17th Floor, Air India Building, Nariman Point, Mumbai 400021 Appearances by Dr. Sunil Moti Lal for the appellant Avaneesh Tiwari for the respondent Date…

M/S. Satelite Television Asian Region Ltd., Mumbai vs. DDIT (Int. I.T) 2(1), Mumbai

In the result, all the appeals by the assessee and the Revenue are partly

ITA 6604/MUM/2004[2001-2002]Status: DisposedITAT Mumbai05 Oct 2018AY 2001-2002

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

Section 195Section 197Section 40Section 9Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL “L”, BENCH MUMBAI BEFORE SHRI SHAMIM YAHYA, AM & SHRI RAM LAL NEGI, JM ITA Nos.6604/Mum/2004 & 4348/Mum/2005 (Assessment Years: 2001-02 & 2002-03) M/s. Satellite Television Asian Vs. Deputy Director of Income- Region Ltd., Tax (International Taxation)- 8th Floor, One Harbour Front 2(1) 18, Tak Fung Street Scindia House Hunghom, Kowloon Ballard Pier Hongkong Mumbai – 400 001 Mumbai Address: M/s. Satellite Television Asian Region Ltd., C/o. DSK Legal 4th Floor, Express Towers Nariman Point Mumbai – 400 021 (Appellant) .. (Respondent) & Deputy Director of Vs. M/s. Satellite…

ITO, New Delhi vs. Sh. Kulbeer Singh, New Delhi

ITA 5204/DEL/2014[2010-11]Status: DisposedITAT Delhi03 Oct 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishiito, Vs. Kulbeer Singh, Ward-26(1), H-432, Vikas Puri, New Delhi New Delhi Pan: Amqps5847P (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Amit Jain, Sr. DR
Section 143Section 195Section 197Section 40Section 9

…ught on record by the AO to prove that the confirmation given by the commission agents are factually incorrect. 5.4 The A.O. has relied upon the decision of Delhi Bench of Tribunal in the case of Asia Satellite Telecommunications Company Ltd. vs. DCIT [(2003) 85 ITD 478 (Delhi)] and has held that since the payment to non resident agents have been made for commission which is originating in ITO Vs Kulbeer Singh (Assessment Year: 2010-11 India due to the Indian goods, so the commission income is attributable to the operations carried in India. In his regard, it is observed that the facts and the ratio of the above…

M/S. Colgate-Palmolive Marketing Sdn Bhd, Mumbai vs. DDIT 1(2), Mumbai

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

ITA 4012/MUM/2008[2002-2003]Status: DisposedITAT Mumbai27 Feb 2017AY 2002-2003

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

Section 271(1)(c)Section 9

…He relied on the decision of the Authority for Advance Rulings in P. No. 30 of 1999 (238 ITR 296) and the decision of the Delhi Tribunal in the case of M/s Asia M/s.Colgate Palmolive Marketing SDN BHD Satellite Telecommunications Co., Ltd. Hong Kong vs. DCIT (85 ITD 478). He also held that the amount was royalty under article 13(5)(b) of the DTM, which defines royalty as consideration for the use, or the right to use industrial, commercial or scientific equipment, thus alleging that the use of system was use of equipment. He treated the sum of USD 3,66,000 related to services as fees for technical services and ch…

M/S. Colgate Palmolive Marketing Sdn Bhd, Mumbai vs. DDIT Int. Taxation (I.T) 1(2), Mumbai

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

ITA 2278/MUM/2006[2000-2001]Status: DisposedITAT Mumbai27 Feb 2017AY 2000-2001

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

Section 271(1)(c)Section 9

…He relied on the decision of the Authority for Advance Rulings in P. No. 30 of 1999 (238 ITR 296) and the decision of the Delhi Tribunal in the case of M/s Asia M/s.Colgate Palmolive Marketing SDN BHD Satellite Telecommunications Co., Ltd. Hong Kong vs. DCIT (85 ITD 478). He also held that the amount was royalty under article 13(5)(b) of the DTM, which defines royalty as consideration for the use, or the right to use industrial, commercial or scientific equipment, thus alleging that the use of system was use of equipment. He treated the sum of USD 3,66,000 related to services as fees for technical services and ch…

ACIT, New Delhi vs. M/S. Geo Connect Ltd., New Delhi

In the result, appeals filed by the assessee in ITA Nos

ITA 5851/DEL/2011[2002-03]Status: DisposedITAT Delhi17 Jan 2017AY 2002-03

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…scientific equipment. The learned Commissioner of Income-tax (Appeals) upheld the finding of the Assessing Officer in view of the decision of the Tribunal in the case of Asia Satellite Telecommunication Ltd. Vs. Deputy Commissioner of Income Tax, reported in 85 ITD 478(Del). The learned Commissioner of Income-tax (Appeals) alternatively also held that the amount of remittances to both non-resident parties were chargeable as fee for technical services in their hands under section 9(1)(vii) read with article 12(2) and article 12(4) of the DTAA between USA and India. 9.12.3 Therefore, first we discuss whether incom…

M/S Geo Connect Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals filed by the assessee in ITA Nos

ITA 127/DEL/2011[2003-04]Status: DisposedITAT Delhi17 Jan 2017AY 2003-04

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…scientific equipment. The learned Commissioner of Income-tax (Appeals) upheld the finding of the Assessing Officer in view of the decision of the Tribunal in the case of Asia Satellite Telecommunication Ltd. Vs. Deputy Commissioner of Income Tax, reported in 85 ITD 478(Del). The learned Commissioner of Income-tax (Appeals) alternatively also held that the amount of remittances to both non-resident parties were chargeable as fee for technical services in their hands under section 9(1)(vii) read with article 12(2) and article 12(4) of the DTAA between USA and India. 9.12.3 Therefore, first we discuss whether incom…

DCIT Circle-12 (1) vs. Geo Connect Ltd

In the result, appeals filed by the assessee in ITA Nos

ITA 2088/DEL/2008[2002-2003]Status: DisposedITAT Delhi17 Jan 2017AY 2002-2003

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…scientific equipment. The learned Commissioner of Income-tax (Appeals) upheld the finding of the Assessing Officer in view of the decision of the Tribunal in the case of Asia Satellite Telecommunication Ltd. Vs. Deputy Commissioner of Income Tax, reported in 85 ITD 478(Del). The learned Commissioner of Income-tax (Appeals) alternatively also held that the amount of remittances to both non-resident parties were chargeable as fee for technical services in their hands under section 9(1)(vii) read with article 12(2) and article 12(4) of the DTAA between USA and India. 9.12.3 Therefore, first we discuss whether incom…

Geo Convest Ltd vs. DCIT Circle-12 (1)

In the result, appeals filed by the assessee in ITA Nos

ITA 1927/DEL/2008[2002-2003]Status: DisposedITAT Delhi17 Jan 2017AY 2002-2003

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…scientific equipment. The learned Commissioner of Income-tax (Appeals) upheld the finding of the Assessing Officer in view of the decision of the Tribunal in the case of Asia Satellite Telecommunication Ltd. Vs. Deputy Commissioner of Income Tax, reported in 85 ITD 478(Del). The learned Commissioner of Income-tax (Appeals) alternatively also held that the amount of remittances to both non-resident parties were chargeable as fee for technical services in their hands under section 9(1)(vii) read with article 12(2) and article 12(4) of the DTAA between USA and India. 9.12.3 Therefore, first we discuss whether incom…

United Home Entertainment P.Ltd, Mumbai vs. ADIT 2(2), Mumbai

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

ITA 2841/MUM/2012[2011-12]Status: DisposedITAT Mumbai25 Oct 2016AY 2011-12

Bench: Shri Amit Shukla & Shri Ashwani Taneja

Section 195(2)Section 244ASection 253

…he payment to Intelsat cannot be regarded as payment for the use of equipment under the Act since the use of transponder Services do not constitute the use of equipment (judgment of the Delhi Tribunal in the case of Asia Satellite Telecommunications Co. Ltd. (85 ITD 478 relied upon). The Assessing Officer held that the applicant’s contentions are not acceptable in view of the decision of the Delhi Tribunal in the case of New Skies Satellites BV, Shin Satellite Public Company Limited and Asia Satellite Telecommunications Limited (126 TTJ 1) which held that the services rendered through satellites for telecommuni…

ITO (TDS), New Delhi vs. Bharti Airtel Ltd., Gurgaon

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 4077/DEL/2012[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…f ejusdem ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] generis or noscitur a sociis.-Asia Satellite Telecommunication Co. Ltd. vs. Dy. CITT(2003) 78 TTJ (Del) 489 : (2003) 85 ITD 478 (Del) distinguished. (Para 19) So far as the transponder technology is concerned there appears to be no "secret technology", known only to a few. There is evidence to show that the technology is even available in the form of published literature/book from which a person interested in it can obtain knowledge relating thereto. There is no evidence…

ITO (TDS), New Delhi vs. Bharti Airtel Ltd., Gurgaon

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 4076/DEL/2012[2008-09 (F.Y. 2007-08)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…f ejusdem ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] generis or noscitur a sociis.-Asia Satellite Telecommunication Co. Ltd. vs. Dy. CITT(2003) 78 TTJ (Del) 489 : (2003) 85 ITD 478 (Del) distinguished. (Para 19) So far as the transponder technology is concerned there appears to be no "secret technology", known only to a few. There is evidence to show that the technology is even available in the form of published literature/book from which a person interested in it can obtain knowledge relating thereto. There is no evidence…

Bharti Airtel Ltd., Gurgaon vs. ITO (TDS), New Delhi

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3596/DEL/2012[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…f ejusdem ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] generis or noscitur a sociis.-Asia Satellite Telecommunication Co. Ltd. vs. Dy. CITT(2003) 78 TTJ (Del) 489 : (2003) 85 ITD 478 (Del) distinguished. (Para 19) So far as the transponder technology is concerned there appears to be no "secret technology", known only to a few. There is evidence to show that the technology is even available in the form of published literature/book from which a person interested in it can obtain knowledge relating thereto. There is no evidence…

Bharti Airtel Ltd., Gurgaon vs. ITO (TDS), New Delhi

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3595/DEL/2012[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…f ejusdem ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] generis or noscitur a sociis.-Asia Satellite Telecommunication Co. Ltd. vs. Dy. CITT(2003) 78 TTJ (Del) 489 : (2003) 85 ITD 478 (Del) distinguished. (Para 19) So far as the transponder technology is concerned there appears to be no "secret technology", known only to a few. There is evidence to show that the technology is even available in the form of published literature/book from which a person interested in it can obtain knowledge relating thereto. There is no evidence…

Bharti Airtel Ltd., Gurgaon vs. ITO (TDS), New Delhi

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3594/DEL/2012[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…f ejusdem ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] generis or noscitur a sociis.-Asia Satellite Telecommunication Co. Ltd. vs. Dy. CITT(2003) 78 TTJ (Del) 489 : (2003) 85 ITD 478 (Del) distinguished. (Para 19) So far as the transponder technology is concerned there appears to be no "secret technology", known only to a few. There is evidence to show that the technology is even available in the form of published literature/book from which a person interested in it can obtain knowledge relating thereto. There is no evidence…

Bharti Airtel Ltd., Gurgaon vs. ITO (TDS), New Delhi

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3593/DEL/2012[2008-09 (F.Y. 2007-08)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…f ejusdem ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] generis or noscitur a sociis.-Asia Satellite Telecommunication Co. Ltd. vs. Dy. CITT(2003) 78 TTJ (Del) 489 : (2003) 85 ITD 478 (Del) distinguished. (Para 19) So far as the transponder technology is concerned there appears to be no "secret technology", known only to a few. There is evidence to show that the technology is even available in the form of published literature/book from which a person interested in it can obtain knowledge relating thereto. There is no evidence…