Which sections of the Income Tax Act does Asia Satellite Telecommunication Co. Ltd. v. Dy. CITT come up under?

It is most often cited in judgments turning on Section 12, Section 143(2), Section 143(3), Section 144C(13), Section 144C(5), Section 153.

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

Q: How many judgments cite Asia Satellite Telecommunication Co. Ltd. v. Dy. CITT?

44 judgments on BharatTax cite Asia Satellite Telecommunication Co. Ltd. v. Dy. CITT (85 ITD 478), spanning 2015 to 2026.

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.

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

Issues it is cited on

use of equipment section 206a section 206aa section 9(l)(vii)section 9(l)(vi)section 9(l)section 44bb section 44b section 195(2)section 90(2)withholding tax section 9(1)(vi)

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

Atos Information Technology Hk Ltd, Mumbai vs. DCIT (It) 1(1)(2), Mumbai

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

ITA 1464/MUM/2015[2011-12]Status: DisposedITAT Mumbai04 Mar 2016AY 2011-12

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 1464/Mum/2015 ("नधा"रण वष" / Assessment Year : 2011-12) Atos Information Technology Deputy Commissioner Of बनाम/ Hk Limited, C/O Atos India Income Tax-(International V. Pvt. Ltd.,Plant No. 5, Taxation) – 1(1)(2), Godrej & Boyce Mfg. Co. Scindia House, Ltd., Pirojshanagar, Lbs Mumbai. Marg, Vikhroli (W), Mumbai 400 097. "थायी लेखा सं./Pan : Aakcs8720L (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Jabir S. Chouhan (CIT-

Section 115ASection 143(3)Section 144C(13)Section 144C(5)Section 199Section 234Section 234BSection 9(1)(vi)

…it of Section 115A of the Act is denied to the assessee, then the expenses incurred by the assessee company should be allowed if it is held to be royalty/ fee for technical services. In support, the ld. Counsel relied upon the following decisions:- 1. (2003) 85 ITD 478(Del.-Trib.) in the case of Asia Satellite Telecommunications Co. Ltd. v. DCIT (ITAT, Delhi Bench) & 2. 277 ITR 97 in the case of DHV Consultants BV, In Re 7. We have considered the rival contention and also perused the relevant material on record including the case laws cited by both the sides. We have observed that the Mumbai-Tribunal in the ass…

M/S. Rheinbraun Engineering Und Wasser Gmbh (Now Changed to Re Gmbh), Mumbai vs. The DCIT-(It) 2(1), Mumbai

ITA 2353/MUM/2006[2002-2003]Status: DisposedITAT Mumbai04 Mar 2016AY 2002-2003

Bench: S/Sh. Rajendra & Ram Lal Negiआयकर आयकर अपील अपील संसंसंसं/.Ita No.2353/Mum/2006,िनधा"रण िनधा"रण वष" वष"/Assessment Year-2002-03 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/S.Rheinbraun Engineering Und Dy. Director Of Income Tax-(Intl. Wasser Gmbh(Now Changed To Re Gmbh) Taxation)-2(1) C/O. A.F. Ferguson & Co. Vs. Scindia House, Ballard Pier Allahabad Bank Bldg. N.M. Marg,Mumbai-400 001. Mumbai Samachar Marg, Fort, Mumbai-400 001. Pan:Aaacr 5788 D (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर आयकर अपील अपील संसंसंसं/.Ita No.2138/Mum/2006,िनधा"रण िनधा"रण वष" वष"/Assessment Year-2002-03 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Dy. Director Of Income Tax-(Intl. M/S.Rheinbraun Engineering Und Taxation)-2(1) Wasser Gmbh (Now Changed To Re Gmbh) Scindia House, Ballard Pier, Vs. Mumbai-400 001. N.M. Marg,Mumbai-400 001. (अपीलाथ" /Appellant) (""यथ" / Respondent) िनधा"रती िनधा"रती ओर ओर सेसेसेसे/Assessee By : Shri Percy Pardiwala/Smt. Vasanti Patel िनधा"रती िनधा"रती ओर ओर राज"व क" ओर से/ Revenue By : Shri Pankaj Kumar-Sr.Ar सुनवाई सुनवाई क" क" तारीख तारीख / Date Of Hearing : 02.02.2016 सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" तारीख / Date Of Pronouncement : 04.03.2016 आयकर आयकर अिधिनयम अिधिनयम,1961 1961 क" क" धारा धारा 254 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश 1961 1961 254 254 आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act)

For Appellant: Shri Percy Pardiwala/Smt. Vasanti PatelFor Respondent: Shri Pankaj Kumar-Sr.AR

Section 115ASection 143(3)Section 234DSection 254(1)Section 44D

…of the assessee, he held that the issue stood decided in favour of the assessee by the decision of the Hon’ble Uttranchal High Court delivered in the case of Sedco Forex International Drilling Co. Ltd.(264 ITR 320) and Asia Satellite telecommunications Ltd. (85 ITD 478). 9.Before us, the Representatives of both the sides agreed that the Hon'ble Bombay High Court in the case of NGC Network Asia LLC (313 ITR 187) has held that where the payment is subject to tax deduction the assessee is not liable to pay advance tax. Respectfully following the above mentioned judgments of the Hon’ble High Courts we decide the ef…

ACIT, Chennai vs. Isis Exports P Ltd., Chennai

Appeals are dismissed

ITA 1964/CHNY/2014[2010-11]Status: DisposedITAT Chennai04 Feb 2015AY 2010-11

Bench: Shri B.R. Baskaran & Shri S. S. Godara] आयकर अपील सं./I.T.A.No.1963/Mds/2014 "नधा"रण वष" /Assessment Year : 2010-11

For Appellant: Shri N. Madhavan, JCITFor Respondent: Mrs. S. Srividya, CA

Section 143(3)Section 195Section 195(2)Section 40

…rvices are rendered totally outside the country. In such a situation the payments (commissions) made to such agents are not liable to be taxed in India. 4.1.4 The decision of Delhi Tribunal in the case of Asia Satellite Telecommunications Co. Ltd. v. Dy. CIT (85 ITD 478)(Del), relied on by the Assessing Officer in his order, is with respect to the consultancy charges. The consultancy charges are normally technical in nature, where the utilization of the services plays a crucial role in deciding the place accrual of income. In the case of commission payments, like in the present case, the services cannot be consid…

ACIT, Chennai vs. India Shoes Exports P. Ltd., Chennai

Appeals are dismissed

ITA 1963/CHNY/2014[2010-11]Status: DisposedITAT Chennai04 Feb 2015AY 2010-11

Bench: Shri B.R. Baskaran & Shri S. S. Godara] आयकर अपील सं./I.T.A.No.1963/Mds/2014 "नधा"रण वष" /Assessment Year : 2010-11

For Appellant: Shri N. Madhavan, JCITFor Respondent: Mrs. S. Srividya, CA

Section 143(3)Section 195Section 195(2)Section 40