Asia Satellite Telecommunications Co. Ltd. v. DIT

332 ITR 340High Court2011#214 most cited

What is Asia Satellite Telecommunications Co. Ltd. v. DIT authority for?

Payments for the use of equipment, such as satellite transponders, do not constitute 'royalty' under Section 9(1)(vi) of the Income-tax Act, 1961, or under applicable tax treaties, especially when there is no transfer of the right to use a process or underlying technology.

359

judgments rely on this decision, according to BharatTax’s citation analysis of 368,149 Indian tax judgments — from 2011 to 2026.

Also referred to as

Asia Satellite Telecommunications Co. Ltd. v. DIT · Asia Satellite · Section 9(1)(vi) · royalty income · use of equipment · satellite transponder charges · tax treaty · DTAA · withholding tax · Section 195 · fees for included services · use of process

Also reported as

197 Taxmann 2639 Taxmann.com 168

Sections most often in play

Section 9(1)(vi)Section 195Section 248Section 254Section 1961Section 90(2)Section 143(3)Section 144C(13)

Issues it is cited on

use of equipmentsection 9(l)(vi)section 9(l)section 195(2)section 9(1)(vi)clarificatory amendmentfees for included serviceswithholding taxsection 90(2)royalty incomesection 9(1)tax treaty

Judgments citing Asia Satellite Telecommunications Co. Ltd. v. DIT

Independent News Service Pvt. Ltd., New Delhi vs. ITO (International Taxation), New Delhi

In the result, all the 06 appeals of the assessee are allowed

ITA 1891/DEL/2016[2015-16]Status: DisposedITAT Delhi04 Jul 2018AY 2015-16

Bench: Sh. H.S. Sidhu, Jm & Shri Prashant Maharishi, Am

For Appellant: Sh. M. P. Rastogi, AdvFor Respondent: Sh. Surinder Pal, Sr. DR. (Intl.)
Section 195Section 195(2)Section 9(1)(vi)

…passed in ITA No. 1868/Del/2016 AY 2014-15 & Ors. title ‘Independent News Services Pvt. Ltd. vs. ITO(Intl. Taxation)’ wherein relying on the decision of the Hon’ble Delhi High Court in the case of Asia Satellite Telecommunication Co. Ltd. vs. DIT reported at 332 ITR 340, it was held that the impugned sum was not the ‘royalty’ and therefore, the same was not chargeable to tax in India, according to Article 12 of DTAA. 4 5. On the other hand, Ld. DR vehemently objected and stated that the decision of the Coordinate Bench has not considered the decision of the Hon’ble Delhi High Court in the case of DIT vs. TV To…

Independent News Service Pvt. Ltd., New Delhi vs. ITO (International Taxation), New Delhi

In the result, all the 06 appeals of the assessee are allowed

ITA 1887/DEL/2016[2015-16]Status: DisposedITAT Delhi04 Jul 2018AY 2015-16

Bench: Sh. H.S. Sidhu, Jm & Shri Prashant Maharishi, Am

For Appellant: Sh. M. P. Rastogi, AdvFor Respondent: Sh. Surinder Pal, Sr. DR. (Intl.)
Section 195Section 195(2)Section 9(1)(vi)

…passed in ITA No. 1868/Del/2016 AY 2014-15 & Ors. title ‘Independent News Services Pvt. Ltd. vs. ITO(Intl. Taxation)’ wherein relying on the decision of the Hon’ble Delhi High Court in the case of Asia Satellite Telecommunication Co. Ltd. vs. DIT reported at 332 ITR 340, it was held that the impugned sum was not the ‘royalty’ and therefore, the same was not chargeable to tax in India, according to Article 12 of DTAA. 4 5. On the other hand, Ld. DR vehemently objected and stated that the decision of the Coordinate Bench has not considered the decision of the Hon’ble Delhi High Court in the case of DIT vs. TV To…

M/S. Independent News Service Pvt. Ltd., New Delhi vs. ITO (International Taxation), New Delhi

In the result, all the 06 appeals of the assessee are allowed

ITA 1885/DEL/2016[2015-16 (F.Y. 2014-15)]Status: DisposedITAT Delhi04 Jul 2018

Bench: Sh. H.S. Sidhu, Jm & Shri Prashant Maharishi, Am

For Appellant: Sh. M. P. Rastogi, AdvFor Respondent: Sh. Surinder Pal, Sr. DR. (Intl.)
Section 195Section 195(2)Section 9(1)(vi)

…passed in ITA No. 1868/Del/2016 AY 2014-15 & Ors. title ‘Independent News Services Pvt. Ltd. vs. ITO(Intl. Taxation)’ wherein relying on the decision of the Hon’ble Delhi High Court in the case of Asia Satellite Telecommunication Co. Ltd. vs. DIT reported at 332 ITR 340, it was held that the impugned sum was not the ‘royalty’ and therefore, the same was not chargeable to tax in India, according to Article 12 of DTAA. 4 5. On the other hand, Ld. DR vehemently objected and stated that the decision of the Coordinate Bench has not considered the decision of the Hon’ble Delhi High Court in the case of DIT vs. TV To…

Independent News Service Pvt. Ltd., New Delhi vs. ITO (International Taxation), New Delhi

In the result, all the 06 appeals of the assessee are allowed

ITA 1883/DEL/2016[2014-15]Status: DisposedITAT Delhi04 Jul 2018AY 2014-15

Bench: Sh. H.S. Sidhu, Jm & Shri Prashant Maharishi, Am

For Appellant: Sh. M. P. Rastogi, AdvFor Respondent: Sh. Surinder Pal, Sr. DR. (Intl.)
Section 195Section 195(2)Section 9(1)(vi)

…passed in ITA No. 1868/Del/2016 AY 2014-15 & Ors. title ‘Independent News Services Pvt. Ltd. vs. ITO(Intl. Taxation)’ wherein relying on the decision of the Hon’ble Delhi High Court in the case of Asia Satellite Telecommunication Co. Ltd. vs. DIT reported at 332 ITR 340, it was held that the impugned sum was not the ‘royalty’ and therefore, the same was not chargeable to tax in India, according to Article 12 of DTAA. 4 5. On the other hand, Ld. DR vehemently objected and stated that the decision of the Coordinate Bench has not considered the decision of the Hon’ble Delhi High Court in the case of DIT vs. TV To…

Tti Team Telecom International Ltd, Mumbai vs. DCIT (It) 4(1)(2), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 1312/MUM/2016[2012-13]Status: DisposedITAT Mumbai27 Jun 2018AY 2012-13

Bench: Shri Saktijit Dey & Shri N.K Pradhantti Team Telecom International Ltd. (Now Known As Tecco Limited) C/O Sudit K. Parekh & Co. Ballard House, Mezzanine Floor ……………. Appellant Adi Marzban Path, Ballard Pier Fort, Mumbai 400 001 Pan – Aacct5300M V/S Dy. Commissioner Of Income Tax ……………. Respondent I.T – 4(1)(2), Mumbai Assessee By : Shri Vijay Mehta Revenue By : Shri Samuel Darse

For Appellant: Shri Vijay MehtaFor Respondent: Shri Samuel Darse
Section 143(3)Section 144C(13)Section 144C(5)Section 9(1)(vi)

…xpln. 2 to s. 9(1)(vi) of the IT Act. However, when this decision came up for scrutiny of Hon‘ble Delhi High Court, in the case reported as Asia Satellite Telecommunications Co. Ltd. vs. Director of IT (2011) 238 CTR (Del) 233 : (2011) 51 DTR (Del) 1 : (2011) 332 ITR 340 (Del), their Lordships, after a very erudite and detailed discussion, concluded that "we are unable to subscribe to the view taken by the Tribunal in the impugned judgment on the interpretation of s. 9(1)(vi) of the Act". It cannot, therefore, be open to us to approve the stand of the Revenue to the effect that the payment 14 TTI Team Telecom In…

ACIT, Cir-2(TDS), Kolkata vs. Idea Cellular Ltd., Kolkata

ITA 22/KOL/2017[2012-13]Status: DisposedITAT Kolkata31 May 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 201(1)

…ting to royalty u/s. 9(1)(vi) of the Act. We quote hon'ble Delhi high court’s judgment in Asia ITA No.1204,1302,2409/Kol/2016 & 22/Kol/2017 A.Ys 12-13 & 13-14 M/s Idea Cellular Ltd. Vs. ACIT/DCIT (TDS) Kol. Page 9 Satellite Telecommunications Co. Ltd vs. DIT 332 ITR 340 (Del) holding that mere use of an equipment not in assessee;’s control without any right vested in it for using standard services does not amount to royalty u/s 9(1)(vi) of the Act as followed in co-ordinate bench’s decision in Yahoo (India) Pvt. Ltd. in ITA 506/Mum/2008 decided on 24.06.2011. Learned Departmental Representative quotes retrospect…

M/S. Idea Cellular Limited, Kolkata vs. DCIT, Circle - 2(TDS), Kolkata

ITA 2409/KOL/2016[2013-14]Status: DisposedITAT Kolkata31 May 2018AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 201(1)

…ting to royalty u/s. 9(1)(vi) of the Act. We quote hon'ble Delhi high court’s judgment in Asia ITA No.1204,1302,2409/Kol/2016 & 22/Kol/2017 A.Ys 12-13 & 13-14 M/s Idea Cellular Ltd. Vs. ACIT/DCIT (TDS) Kol. Page 9 Satellite Telecommunications Co. Ltd vs. DIT 332 ITR 340 (Del) holding that mere use of an equipment not in assessee;’s control without any right vested in it for using standard services does not amount to royalty u/s 9(1)(vi) of the Act as followed in co-ordinate bench’s decision in Yahoo (India) Pvt. Ltd. in ITA 506/Mum/2008 decided on 24.06.2011. Learned Departmental Representative quotes retrospect…

ACIT, Cir-2, TDS, Kolkata vs. Idea Cellular Ltd., Kolkata

ITA 1302/KOL/2016[2012-2013]Status: DisposedITAT Kolkata31 May 2018AY 2012-2013

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 201(1)

…ting to royalty u/s. 9(1)(vi) of the Act. We quote hon'ble Delhi high court’s judgment in Asia ITA No.1204,1302,2409/Kol/2016 & 22/Kol/2017 A.Ys 12-13 & 13-14 M/s Idea Cellular Ltd. Vs. ACIT/DCIT (TDS) Kol. Page 9 Satellite Telecommunications Co. Ltd vs. DIT 332 ITR 340 (Del) holding that mere use of an equipment not in assessee;’s control without any right vested in it for using standard services does not amount to royalty u/s 9(1)(vi) of the Act as followed in co-ordinate bench’s decision in Yahoo (India) Pvt. Ltd. in ITA 506/Mum/2008 decided on 24.06.2011. Learned Departmental Representative quotes retrospect…

M/S Idea Cellular Ltd., Kolkata vs. ACIT (TDS)-58, Kolkata

ITA 1204/KOL/2016[2012-2013]Status: DisposedITAT Kolkata31 May 2018AY 2012-2013

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 201(1)

…ting to royalty u/s. 9(1)(vi) of the Act. We quote hon'ble Delhi high court’s judgment in Asia ITA No.1204,1302,2409/Kol/2016 & 22/Kol/2017 A.Ys 12-13 & 13-14 M/s Idea Cellular Ltd. Vs. ACIT/DCIT (TDS) Kol. Page 9 Satellite Telecommunications Co. Ltd vs. DIT 332 ITR 340 (Del) holding that mere use of an equipment not in assessee;’s control without any right vested in it for using standard services does not amount to royalty u/s 9(1)(vi) of the Act as followed in co-ordinate bench’s decision in Yahoo (India) Pvt. Ltd. in ITA 506/Mum/2008 decided on 24.06.2011. Learned Departmental Representative quotes retrospect…

M/S. T - 3 Energy Services India Pvt. Ltd., Pune vs. Joint Commissioner of Income-Tax

In the result, appeal of assessee is allowed

ITA 826/PUN/2015[2010-11]Status: DisposedITAT Pune02 Feb 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.826/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 M/S. T-3 Energy Services India Pvt. Ltd., D-Ii/65-1, Midc, Telco Road, अऩीऱाथी/Appellant Chinchwad, Pune – 411019 …. Pan: Aacct9805F Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range – 10, Pune

For Appellant: S/Shri Arijit Chakravarty and Shraddha SwarupFor Respondent: Shri Vivek Aggarwal
Section 143(3)Section 195Section 40Section 9(1)(vi)Section 9(1)(vii)Section 92C

…Pte. Ltd. Vs. ITO, the learned Authorized Representative for the assessee pointed out that it was contrary to the decision 13 T-3 Energy Services India Pvt. Ltd. of the Hon’ble High Court of Delhi in Asia Satellite Telecommunications Co. Ltd. Vs. DIT (2011) 332 ITR 340 (Del), hence beneficial view be taken. 14. We have heard the rival contentions and perused the record. The assessee is engaged in the manufacturing of Industrial Valves & Valve Components which were mainly used in Oil Field Service Industry. The assessee during the year had claimed expenditure of ₹ 20,47,432/- being the amount paid on account of…

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

…chine which is tailor-made to meet the requirement of a buyer does not by itself amount to transfer of any right of exclusive user, so as to render the payment made therefor being regarded as “royalty”. In the case of Asia Satellite Telecommunications Co.Ltd.(332 ITR 340)the term royalty was explained in following manner: “Clause (vi) of section 9(1) of the Act,makes income by way of royalty payable by certain persons chargeable to tax. The term “royalty” is assigned a specific meaning in Explanation 2 to clause (vi) of section 9(1) of the Act. Sub-clause (i) of the Explanation deals with a situation where rights…

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

…chine which is tailor-made to meet the requirement of a buyer does not by itself amount to transfer of any right of exclusive user, so as to render the payment made therefor being regarded as “royalty”. In the case of Asia Satellite Telecommunications Co.Ltd.(332 ITR 340)the term royalty was explained in following manner: “Clause (vi) of section 9(1) of the Act,makes income by way of royalty payable by certain persons chargeable to tax. The term “royalty” is assigned a specific meaning in Explanation 2 to clause (vi) of section 9(1) of the Act. Sub-clause (i) of the Explanation deals with a situation where rights…

DDIT (It) 2(1), Mumbai vs. Sprint Commuinications Company Lp, Mumbai

In the result, the above appeals are decided as under:

ITA 5156/MUM/2009[2005-06]Status: DisposedITAT Mumbai07 Nov 2017AY 2005-06

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./I.T.A. Nos. 5156/Mum/2009, 569 & 3808/Mum/2010 ("नधा"रण वष" / Assessment Years: 2005-06, 2006-07 & 2007-08) Ddit(It)-2(1), M/S. Sprint Communications R. No. 120, 1St Floor, Company Lp बनाम/ Scindia House, Ballard Estate, C/O. Sr Batliboi & Co. Cas, Vs. 18Th Floor, Express Towers, N. M. Road, Mumbai-400 038 Nariman Point, Mumbai-400 021 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aayff 1407 P (Revenue) : (Assessee) ""या"ेप सं./Co No. 74/Mum/2010 (Arising Out Of Ita No. 5156/Mum/2009) & आयकर अपील सं./I.T.A. No. 2744/Mum/2012 ("नधा"रण वष" / Assessment Years: 2005-06 & 2008-09) M/S. Sprint Communications Ddit(It)-2(1), R. No. 120, 1St Floor, Company Lp बनाम/ C/O. Sr Batliboi & Co. Cas, Scindia House, Ballard Estate, Vs. 18Th Floor, Express Towers, N. M. Road, Mumbai-400 038 Nariman Point, Mumbai-400 021 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aayff 1407 P (Assessee) : (Revenue) : Shri Samuel Darse Revenue By Assessee By : Shri Harsh Kapadia सुनवाई क" तार"ख / : 30.10.2017 Date Of Hearing घोषणा क" तार"ख / : 07.11.2017 Date Of Pronouncement Co No.74/M/10 & 2744/M/12 M/S. Sprint Communications Company Lp आदेश / O R D E R Per Bench:

For Appellant: Shri Harsh Kapadia
Section 234B

…ion services is taxable as ‘Royalty’ in inida. This issue has been a subject matter of significant litigation in India with contrary decisions of various courts. The Hon’ble Delhi High Court in case of Asia Satellite Telecommunications Co. Ltd. vs. DIT [2011] 332 ITR 340 (Del) and DIT v. New Skies Satellite BV [2016] 382 ITR 114 (Delhi) have ruled in favor of the assessee, whereas the Hon’ble Madras High Court in case of Verizon Communications Singapore Pte. Ltd. v.s ITO [2014] 361 ITR 575 (madras) has ruled against and held that the same would be taxable in India as ‘Royalty’. We understand that the matter is cu…

Bharat Sanchar Nigam Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 920/DEL/2017[2009-10]Status: DisposedITAT Delhi25 Oct 2017AY 2009-10

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 147Section 194HSection 250Section 271(1)(c)Section 40Section 9

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 920/Del./2017 Assessment Year: 2009-10 Bharat Sanchar Nigam Ltd., vs. Addl. CIT, Range -4, Taxation Sector, 1st floor, Bharat New Delhi. Sanchar Bhawan, Janpath, New Delhi. (PAN- AABCB5576G) (Appellant) (Respondent) Appellant by Sh. Tarandeep Singh, C.A. Respondent by Smt. Aparna Karan, CIT/DR Date of Hearing 16.08.2017 Date of Pronouncement 25.10.2017 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the assessee against the order of ld. CIT(A)-35, Ne…

M/S New Skies Satellites B.V., Gurgaon vs. DCIT (Intl. Taxation), New Delhi

In the result, all appeals of the assessee are allowed partly for statistical purposes

ITA 5840/DEL/2016[2013-14]Status: DisposedITAT Delhi17 Oct 2017AY 2013-14

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2009-10 Vs. Adit, Circle -2(1), International M/S. New Skies Satellites B.V., C/O- Pricewaterhouse Coopers Taxation, Room No. 412, Fourth (P) Ltd., Sucheta Bhawan, Gate Floor, Drum Shaped Building, No. 2, 1St Floor, 11A, Vishnu New Delhi Digamber Marg, New Delhi Pan : Aaccn1866C (Appellant) (Respondent) & Assessment Year: 2010-11 M/S. New Skies Satellites B.V., Vs. Addl. Cit, Range-2, New Delhi C/O- Pricewaterhouse Coopers (P) Ltd., Sucheta Bhawan, Gate No. 2, 1St Floor, 11A, Vishnu Digamber Marg, New Delhi Pan : Aaccn1866C (Appellant) (Respondent) & Assessment Year: 2011-12 M/S. New Skies Satellites B.V., Vs. Dcit, Circle -2(2)(2), C/O- Pricewaterhouse Coopers International Taxation, New (P) Ltd., Sucheta Bhawan, Gate Delhi No. 2, 1St Floor, 11A, Vishnu Digamber Marg, New Delhi Pan : Aaccn1866C (Appellant) (Respondent)

Section 143Section 144C(13)Section 9Section 9(1)(vii)

…ee for technical services. The Ld. DRP also upheld the decision of the Assessing Officer stating that the SLP filed by the Department against the decision of the Hon’ble Delhi High Court in the case of Asia Satellite Telecommunications Co. Ltd. Vs. DIT (2011) 332 ITR 340 was pending for adjudication before the Hon’ble Supreme Court and therefore the matter being subjudice, no interference was required in the draft order proposed by the Assessing Officer. 3.2 Pursuant to the direction of the Ld. DRP the Assessing Officer in final order dated 05/09/2012 under section 144C read with section 143(3) of the Act, comput…

New Skies Satellites B.V., New Delhi vs. DCIT, New Delhi

In the result, all appeals of the assessee are allowed partly for statistical purposes

ITA 680/DEL/2015[2011-12]Status: DisposedITAT Delhi17 Oct 2017AY 2011-12

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2009-10 Vs. Adit, Circle -2(1), International M/S. New Skies Satellites B.V., C/O- Pricewaterhouse Coopers Taxation, Room No. 412, Fourth (P) Ltd., Sucheta Bhawan, Gate Floor, Drum Shaped Building, No. 2, 1St Floor, 11A, Vishnu New Delhi Digamber Marg, New Delhi Pan : Aaccn1866C (Appellant) (Respondent) & Assessment Year: 2010-11 M/S. New Skies Satellites B.V., Vs. Addl. Cit, Range-2, New Delhi C/O- Pricewaterhouse Coopers (P) Ltd., Sucheta Bhawan, Gate No. 2, 1St Floor, 11A, Vishnu Digamber Marg, New Delhi Pan : Aaccn1866C (Appellant) (Respondent) & Assessment Year: 2011-12 M/S. New Skies Satellites B.V., Vs. Dcit, Circle -2(2)(2), C/O- Pricewaterhouse Coopers International Taxation, New (P) Ltd., Sucheta Bhawan, Gate Delhi No. 2, 1St Floor, 11A, Vishnu Digamber Marg, New Delhi Pan : Aaccn1866C (Appellant) (Respondent)

Section 143Section 144C(13)Section 9Section 9(1)(vii)

…ee for technical services. The Ld. DRP also upheld the decision of the Assessing Officer stating that the SLP filed by the Department against the decision of the Hon’ble Delhi High Court in the case of Asia Satellite Telecommunications Co. Ltd. Vs. DIT (2011) 332 ITR 340 was pending for adjudication before the Hon’ble Supreme Court and therefore the matter being subjudice, no interference was required in the draft order proposed by the Assessing Officer. 3.2 Pursuant to the direction of the Ld. DRP the Assessing Officer in final order dated 05/09/2012 under section 144C read with section 143(3) of the Act, comput…

New Skies Satellites B.V., New Delhi vs. ADIT, New Delhi

In the result, all appeals of the assessee are allowed partly for statistical purposes

ITA 5616/DEL/2012[2009-10]Status: DisposedITAT Delhi17 Oct 2017AY 2009-10

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2009-10 Vs. Adit, Circle -2(1), International M/S. New Skies Satellites B.V., C/O- Pricewaterhouse Coopers Taxation, Room No. 412, Fourth (P) Ltd., Sucheta Bhawan, Gate Floor, Drum Shaped Building, No. 2, 1St Floor, 11A, Vishnu New Delhi Digamber Marg, New Delhi Pan : Aaccn1866C (Appellant) (Respondent) & Assessment Year: 2010-11 M/S. New Skies Satellites B.V., Vs. Addl. Cit, Range-2, New Delhi C/O- Pricewaterhouse Coopers (P) Ltd., Sucheta Bhawan, Gate No. 2, 1St Floor, 11A, Vishnu Digamber Marg, New Delhi Pan : Aaccn1866C (Appellant) (Respondent) & Assessment Year: 2011-12 M/S. New Skies Satellites B.V., Vs. Dcit, Circle -2(2)(2), C/O- Pricewaterhouse Coopers International Taxation, New (P) Ltd., Sucheta Bhawan, Gate Delhi No. 2, 1St Floor, 11A, Vishnu Digamber Marg, New Delhi Pan : Aaccn1866C (Appellant) (Respondent)

Section 143Section 144C(13)Section 9Section 9(1)(vii)

…ee for technical services. The Ld. DRP also upheld the decision of the Assessing Officer stating that the SLP filed by the Department against the decision of the Hon’ble Delhi High Court in the case of Asia Satellite Telecommunications Co. Ltd. Vs. DIT (2011) 332 ITR 340 was pending for adjudication before the Hon’ble Supreme Court and therefore the matter being subjudice, no interference was required in the draft order proposed by the Assessing Officer. 3.2 Pursuant to the direction of the Ld. DRP the Assessing Officer in final order dated 05/09/2012 under section 144C read with section 143(3) of the Act, comput…

ITO, Alappuzha vs. M/S.Southern Mineral Industries, Alappuzha

In the result, all the appeals filed by the Revenue stand dismissed

ITA 370/COCH/2013[2006-07]Status: DisposedITAT Cochin03 Oct 2017AY 2006-07

Bench: Shri P. K. Bansal & Shri George George K.

Section 194CSection 194ISection 201

…ther hand, if the customer entrusts to the assessee the work of achieving a certain desired result and that involves the use of goods belonging to the owner, the control of the asset remains with the owner and there is no "use" by the customer (Asia Satellite 332 ITR 340 (Del) followed. (ii) On facts, the transmission lines were under the possession & control of Power Grid. The assessee was merely enabled to use the services of transmission of electricity and not the use of transmission wires per se. The assessee was not involved in the actual operations of the transmission lines. The transmission wires were also…

Asst CIT 10(3)(1), Mumbai vs. Neo Sports Broadcast P.Ltd, Mumbai

In the result, appeals filed by the revenue for assessment years 2007-08,

ITA 1432/MUM/2015[2009-10]Status: DisposedITAT Mumbai26 Sept 2017AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2008-2009 Assessment Year: 2007-2008 Assessment Year: 2009-2010 & Assessment Year: 2010-2011 The Acit-10(3)(1), Vs. M/S Neo Sports Broadcast R. No. 212, Aayakar Bhavan, Pvt. Ltd., M.K. Road, Nimbus Centre, Mumbai - 400020 Oberoi Complex, Andheri (West), Mumbai – 400053 Pan: Aaccn2854Q

For Appellant: Dr. K. Shivaram (AR)For Respondent: Shri T.A. Khan (Sr. DR)
Section 143Section 143(2)Section 143(3)Section 14ASection 2(24)Section 36Section 36(1)Section 40ASection 40A(2)(b)

…ent to be made every year. The Ld. counsel relied on the judgment of the Hon’ble Supreme Court delivered in Empire Jute Company vs. CIT 124 ITR 1 (SC), judgment delivered by the Hon’ble Delhi High Court in Asia Satellite Telecommunication Company Ltd. vs. DIT 332 ITR 340, decision of Mumbai Tribunal rendered in ADDIT vs. Taj TV Ltd. 161 ITD 339, in support of the claim of the assessee. 10 We have heard the rival submissions and also perused the material on record. The Ld. CIT (A) has deleted the addition holding as under:- “3.3.13 Adverting to the facts of the appellant’s case it is seen that payment is to be ma…

Asst CIT 10(3)(1), Mumbai vs. Neo Sports Broadcast P.Ltd, Mumbai

In the result, appeals filed by the revenue for assessment years 2007-08,

ITA 1430/MUM/2015[2008-09]Status: DisposedITAT Mumbai26 Sept 2017AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2008-2009 Assessment Year: 2007-2008 Assessment Year: 2009-2010 & Assessment Year: 2010-2011 The Acit-10(3)(1), Vs. M/S Neo Sports Broadcast R. No. 212, Aayakar Bhavan, Pvt. Ltd., M.K. Road, Nimbus Centre, Mumbai - 400020 Oberoi Complex, Andheri (West), Mumbai – 400053 Pan: Aaccn2854Q

For Appellant: Dr. K. Shivaram (AR)For Respondent: Shri T.A. Khan (Sr. DR)
Section 143Section 143(2)Section 143(3)Section 14ASection 2(24)Section 36Section 36(1)Section 40ASection 40A(2)(b)

…ent to be made every year. The Ld. counsel relied on the judgment of the Hon’ble Supreme Court delivered in Empire Jute Company vs. CIT 124 ITR 1 (SC), judgment delivered by the Hon’ble Delhi High Court in Asia Satellite Telecommunication Company Ltd. vs. DIT 332 ITR 340, decision of Mumbai Tribunal rendered in ADDIT vs. Taj TV Ltd. 161 ITD 339, in support of the claim of the assessee. 10 We have heard the rival submissions and also perused the material on record. The Ld. CIT (A) has deleted the addition holding as under:- “3.3.13 Adverting to the facts of the appellant’s case it is seen that payment is to be ma…